cost basis of accounting 中文意思是什麼

cost basis of accounting 解釋
會計的成本基礎
  • 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...
  • basis : n. （pl. bases ）1. 基礎；基底；臺座；【地質學；地理學】坡基。2. 根據，基準。3. 主要成份；主藥。4. 【數學】基。
  • of : OF ＝Old French 古法語。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Awareness and integration of homogeneous activity, construction of activity center and activit - based cost pool are where abc differs fundamentally from traditional costing, which enables cost accounting and cost management to reach the level of activity and unveil cost information and effectiveness of activity. abc therefore can suppjy more relevant, " relatively accurate " cost information of products and dynamic basis for activity management

    認識和了解作業，並按同質性合併作業、建立作業中心和作業成本庫，是作業成本法與傳統成本法的本質區別之所在，它使成本計算和成本管理深入到作業層次，深入揭示作業成本信息和作業的有效性，從而使作業成本法能提供更為相關、 「相對準確」的產品成本信息，為作業管理提供動態依據。
  2. The former gaap requires lower - of - cost - or - market in the accounting for marketable securities, applied on a portfolio basis

    之前的一般公認會計原則要求，在有價證券組合的基礎上，按照成本與市價孰低原則記錄有價證券。
  3. A cost accounting system in the education of institutions of higher learning is the scientific basis of the state ' s formulating standards for financial allocation and tuition collection and reasonably establishing a cost - sharing mechanism in higher education, is an effective way for colleges and universities to strengthen the management and use of educational resources and enhance the effects of school running, is the necessary prerequisite for the institutional reform of higher education and is the important grounds for the higher - learning institutions to decide on their scales of school running

    摘要高校教育成本核算是國家制定撥款標準和學費標準、合理建立高等教育成本分擔機制的科學依據，是高校加強教育資源管理和利用、提高辦學效益的有效途徑，是高等教育體制改革的必然要求以及高校確定辦學規模的重要依據。
  4. Basis ( system of accounting of finance affairs of company of flow of goods " regulation, operating expenses but detail is : incidental expenses of welfare funds of management personnel salary, management personnel, traffic expense, carry, pack arrange cost of cost, insurance premium, exhibition, poor travelling expenses, retention fee, examine cost of commission of accumulative total of poundage of loss of cost, transfer fee, goods, service, import and export merchandise, advertisement

    根據（商品流通企業財務會計制度》規定，營業費用可明細為：經營人員工資、經營人員福利費、運輸費、運雜費、包裝整理費、保險費、展覽費、差旅費、保管費、檢驗費、中轉費、商品損耗、勞務手續費、進出口商品累計傭金、廣告費。
  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 : according to the analysis of two kinds of accounting basis for investment profit inhca and cca, it is pointed out that different accounting basis can result in cost differencethat affects the revision of telecom tariffs

    文摘:通過對歷史成本會計（ hca ）和現時成本會計（ cca ）兩種核算基礎上投資回收情況的分析，指出不同核算基礎會出現成本差異，進而影響郵電資費的制定。
  7. Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee

    本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。
  8. Our financial accounting goal should be positioning in the combination of useful decision - making and accountability, which advocates a historical cost basis, with additional disclosure. the selection and application of accounting policies and changes as an important financial information can not be disclosed in the

    我國財務會計目標已經定位於決策有用觀和經管責任觀的結合，這兩種觀點在運用中需要調和，以歷史成本為基礎附以額外披露為補充的決策有用信息觀的思路是非常合適的方法。
  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. Based on the comparative angle, states enterprises " entrustment theory, and reveals present situation and questions of state - owned enterprise entrustment, and gives some new points and thoughts to found and perfect the system of state - owned enterprise entrustment. then, the thesis deeply probed into accounting problems in state - owned enterprises " entrustment, including property right, assessment, benefit of division, risk bearing method, accounting treatment of entrustment cost. on basis of the analysis and entrustment practice of zhengyuan - weifeng, author thought enterprises " entrustment fits the reality choose of state - owned enterprises, and it is an effective reformatory model of state - owned enterprises

    作者從比較法的角度，闡述了企業託管的一般理論，揭示了目前我國國有企業託管的現狀及問題，為建立和完善我國國有企業託管體系提出一些新觀點和新思路，對國有企業託管中的財務會計問題，包括託管中的產權問題、資產評估、利益分配及風險承擔方法、託管費的會計處理等進行了深入的理論探討和分析，並在此基礎上結合正圓?維豐的託管財務實踐，認為企業託管能夠直接進行企業財產權的重組，適合我國國有企業的現實選擇，是一種有效的國有企業改革方式。
  11. 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。
  12. Therefore, it is imperative to establish a scientific service cost accounting system so that the fixed costs and the controllable cost expenditure of various services can be assessed and controlled and a basis for service rates and development strategies can be worked out

    所以，應當建立一套科學的業務成本核算體系，對各項業務的固定成本和可控成本支出進行具體核算和控制，以此作為制定資費和開展業務策略的基礎。
  13. Combined with the author ' s working practice of theoretical teaching and accounting work, the paper puts forward a preposition of university management accounting system, which takes the finance centralized managment as the goal, the comprehensive budget management as the core, and the cost management and fund management as the focal point, on the basis of rational analysis of lagging and necessity of university management accounting

    本文結合自己多年在高校從事理論教學和會計實踐工作的實際，在高校管理會計的滯后性和必要性進行理性分析的基礎上，提出建立以財務集中管理為目標，以全面預算管理為核心，以成本管理和資金管理為重點的高校管理會計體系的設想。
  14. Because of the above problem, we try to workout environmental protection physical accounting table from the point of view of modifying the pollution, and based on elementary concepts of seea and maintenance cost approach which is the academic basis for environmental protection accounting of seea. and then we try to account the 1997 ' s environmental cost using representative data of chongqing city ' s experimental industrial corporations. finally, we will use the cost to modify the industrial added - value and gdp

    鑒于上述投入產出核算方法存在的數據瓶頸問題，本文擬從污染物治理的角度，基於seea基本概念和環保核算理論基礎? ?維護成本原理，從目前統計數據的可得狀況出發編制出我國工業環境保護實物量核算表，並以此為基礎利用重慶市工業試點企業典型調查數據核算我國1997年工業生產的環境成本，最後調整工業增加值和gdp 。
  15. Remarks : notes : 1. basis of preparation the unaudited consolidated quarterly accounts have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards and hong kong accounting standards collectively " hkfrss " issued by the hong kong institute of certified public accountants " hkicpa " and are prepared under the historical cost convention and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange

    備注：附註： 1 .編制基準未經審核綜合季度賬目乃根據香港公認會計原則及香港會計師公會香港會計師公會頒布的香港財務報告準則及香港會計準則統稱香港財務報告準則編制，並按照歷史成本法及聯交所創業板證券上市規則的披露規定而編制。
  16. Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards " hkfrs " issued by the hong kong institute of certified public accountants " hkicpa ", which also includes hong kong accounting standards " hkas " and interpretations approved by the hkicpa, and are prepared under the historical cost convention

    備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會香港會計師公會頒布之香港財務報告準則香港財務報告準則亦包括經香港會計師公會批準之香港會計準則香港會計準則及詮釋而編制，並根據歷史成本法編制。于回顧年度內，本集團采納與其業務有關之下列新香港財務報告準則。
  17. Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice " ssap " issued by the hong kong society of accountants " hksa " and are prepared under the historical cost convention

    備注： 1 .編制基準此等財務報表乃按照香港普遍采納之會計政策及遵照香港會計師公會頒布之會計實務準則而編制，編制時乃採用歷史成本法。
  18. Informatization of man - hour management is an important issue of informatization in manufacturing enterprises. it is not only a necessary part for integration system of design ( cad / capp ), manufacture ( cam ) and information management ( mis / erp ), but also as an important basis for production planning, accounting and cost control in enterprises

    工時定額管理的信息化是製造信息化的重要組成部分，它是企業實現設計（ cad capp ） 、製造（ cam ）和管理信息（ mis erp ）信息集成的重要環節之一，也是企業進行生產組織、計劃、核算和成本控制的重要依據。
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