cost accounting principle 中文意思是什麼

cost accounting principle 解釋
成本會計原則
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • principle : n. 1. 原理，原則。2. 主義；政策；〈常 pl. 〉道義；節操。3. 本質，本體，根源；本原，源泉。4. 本性，本能；天然的性能；天賦的才能；動因，素因。5. 【化學】素，要素；精。
  1. According to the theory, the multi - levels accounting information disclosure system is completely accorded with the relativity principle, the materiality principle, the cost - income principle ; from the practice, it can satisfy the different quest to the different user, and it can also help to the promotion of the disclosure quality and the accounting theory and practice. it had been adopted by the unite states and england for many years as an accounting convention, it is also adopted by european country such as german holland belgium, spain

    從理論上看，多層次的會計信息披露制度更符合會計的相關性原則、重要性原則、和成本效益原則；從實踐上看，它滿足了不同企業的會計信息需求者對會計信息的不同需求，更符合我國實際，有利於披露質量的提高，有利於我國會計理論與實務水平的快速提高。
  2. Major principles included in gaap are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual - basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle

    公認會計原則所包括的主要原則有：客觀性原則，重要性原則，一致性原則，穩健性原則，權責發生制原則，充分披露原則，配比原則，實現原則和成本原則。
  3. Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. the recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.

    當然，全面收益的確認與計量問題又是十分復雜的，它不僅涉及到財務會計理論的方方面面，如歷史成本原則、實現原則、相關性和可靠性等，也觸及當前許多會計難題，如衍生金融工具會計、物價變動會計、無形資產會計以及外幣報表折算等。
  4. The current accounting income, which is accommodating with the accounting goal of the industrial age, is set as a mode confirming income based on historical cost principle, realizations principle and matching principle

    現行會計收益模式是以歷史成本原則、實現原則和配比原則為基礎的收益確定模式，與工業時代的會計目標相適應。
  5. The hospital total cost accounting on the basis of appirtionning the administrative and logistics management costs, medical auxiliary service costs and medical technical service costs to the medical clinical departments by the three - level apportionment principle are introduced in brief, and the virtues and defects of the staff number apportionment method, the work amount apportionment method and the business volume apportionment method are analysed respectively

    摘要按照三層次分攤原則，將醫院的行政後勤管理成本、醫療輔助服務成本和醫療技術服務成本分攤到醫療臨床科室的醫院全成本核算當中，進而對職工數分攤法、工作量分攤法和營業額分攤法的優點和弊端進行了分析。
  6. Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field. under the market economic condition, based on historical cost principle, the current accounting should use the following methods, equity - method, the method of cost or market prices are getting lower, lower, mothod of cost or net realizable value of gething lower and lower, and future discounted cash - flow model etc, in order to solve the new problems which will happen in the future

    文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。
  7. Although both preparing and auditing financial statements need to apply the concepts of materiality, the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures. because, the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements, but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement

    財務會計中財務報表的編制，以及審計中財務報表的查核，都需要運用重要性概念；但財務會計中重要性原則的運用，主要是用於過濾篩選不重要的會計數據，以節約信息生產成本，並增強報表的可理解性；而審計中重要性原則的運用，則是為了辨識重大會計信息，以控制審計風險，並有效率且有效果地完成審計任務。
  8. Historical cost principle, realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. this reform has been the tide

    傳統損益表的歷史成本計量屬性、實現?配比原則、謹慎性原則等方面已暴露出明顯的不足，由此，世界各國的會計準則制定機構紛紛提出改進財務業績報告的建議，改革收益表呈報模式已成為大勢所趨。
  9. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。
  10. In order to adapt to new circumstance, traditional accounting, which based on accrual basis, historical cost, realization principle, must undergo fundamental change from mainly confronting past to primarily facing future so as to raise predictive value of accounting information

    鑒於此，在新經濟條件下，研究會計的不確定性，具有重要意義。本文共分五部分。第一部分：導論。
  11. This paper introduces current situation and developing of gnterprise resource planning ; analyzes the working principle, key technical, processing and how to integrate material management, sales and distribution, finance accounting models of crp ( sap r / 3 ) system that is very famous in the world. using computer system to process pp ( produce planning ), mrp ( material requirement planning ), sd ( sales and distribution ), psc ( procurement and storage control ), pcc ( produce cost checking ), scm ( supply chain management control ) ; as a case study of implementation of xinhua book store ( head office ), crp ( sap r / 3 ) system. as a designer and participator, the writer summarizes and points out some valuable information for business enterprise as a reference

    本文闡述了企業資源規劃的現狀及發展原由；剖析了世界知名erp應用軟體德國sapr 3的系統工作原理、關鍵技術、處理流程、以及如何將物流、信息流、資金流有效集成在一起，用計算機系統完成生產計劃、物料需求規劃、銷售與分銷、采購和庫存控制、生產成本核算、供應鏈規劃控制等；並將新華書店總店erp （ sapr 3 ）項目的實施作為案例分析，通過對新華書店總店erp項目實施的親身實踐，總結並提出了企業在實施erp項目時值得注意與借鑒的地方。
  12. In our country, if enterprises want to apply eso to encourage their employees, they " d better treat eso with simple principle, that is adopt " internal value " to recognize eso as cost and do the related accounting treatments

    在我國，如果企業運用經理人股票期權激勵方式，則在會計處理上宜採用簡單方法，以內在價值法確認為費用進行會計處理。
  13. There are many classification methods for bank products, but the definition principle is relatively consistent and mutually recognizable, the defining rule of product of cbc is : this system or service shall directly faces clients ; this system or service shall be relatively independent ; this system or service shall have certain general popularization ; this system or service shall have certain cost or benefit for accounting ; mature and routine services are not listed into products in principle ; concurrently consider principle of importance

    作者根據在國有商業銀行多年的產品管理經驗，以建設銀行管理架構和現狀為藍本，研究了相關的銀行產品管理文獻后，提出商業銀行產品管理系統性的觀點，總結了涉及商業銀行產品管理的主要內容和管理方法，以期對銀行的產品管理有所裨益，最終起到提高管理效率，增強銀行市場競爭力的作用。
  14. In chapter two, starting from the extroversive characteristic of business behavior, it expatiates the motivation of the accounting standards setting based on the coase law and the analysis of the cost benefit. it derives that the accounting standards setting is a policy arrangement that will reduce the expense of commodity exchange. when the benefits of the accounting standards setting is over the commodity cost, change of the principle becomes the driving force of the accounting standards setting

    第二章從企業行為的外部性出發，運用科斯定理和成本效益分析闡述了會計準則制定的動因，認為會計準則的制定是一種能降低交易費用的制度安排，並且在制定會計準則的效益大於成本時，變遷主體就會有制定會計準則的動力。
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