cost method 中文意思是什麼
cost method
解釋
成本法-
The analysis of activity - based cost method based on value chain theory
基於價值鏈的作業成本法分析 -
It is proposed that the fixed capacity investment and cargo discharge regression forecasting model and the optimal average information customer distribution model can be used to predict the cargo o - d distribution. the capacity limitation dynamic increment comprehensive network model can be applied to the prediction of the channel cargo transportation discharge and the turnover discharge in the main courses. the main courses network plan grade can be verified by the total cost method, and according to which the economic rationality of constructing different grade channels can be evaluated
本文開展了平原水網地區航道網規劃方法的研究，提出了採用固定資產投資完成額與貨運量回歸預測模型；平均信息量用戶最優分佈模型預測貨物o - d的分佈；容量限制動態增量綜合網路配流模型預測干線航道貨物運輸量和周轉量；採用總費用法論證干線航道網規劃等級，據此評定建設不同等級航道的經濟合理性。 -
Investment income of a non - investment company, engaged in short - term or long - term investments, including dividends received under cost method and income recognized under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period income
凡非以投資為業之公司，因從事短期及長期投資，依成本法取得之股利收入，及依權益法按持股比例認列之被投資公司本期盈餘等投資收益屬之。 -
Under propriety system, the price setting of city gas will adopt average cost method ; the price reform will use of model of the highest price limit and price regulation
燃氣的管制價格應採取平均成本定價法。深圳城市燃氣價格改革採取最高限價模型和價格調節機制來實現。 -
Those adopting the norm cost method, or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing financial statements
採用定額成本或者計劃成本方法的，應當合理計算成本差異，月終編制會計報表時，調整為實際成本。 -
Our country still relies mainly on the norm cost method
但我國仍是以標準成本法為主。 -
On the basis of erp standard cost method, the cost targeting, value chain cost management were introduced to construct integrated cost management model that was suitable for enterprises in our country
摘要在erp標準成本法的基礎上引入成本企劃、價值鏈成本管理，構建適合我國企業的集成化成本管理模式。 -
Moreover, this paper discusses the feasibility of option pricing theory by adopting cases. on the one hand, it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand, it illustrates the application of option pricing theory in appraisal is still immature. for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower, this method is not applicable to business valuation aiming at equity alteration. thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run. in the finial the thesis forms its conclusion on method application of superseding cost method gradually. generalizing the use of income method and developing the sense of using option pricing method
由於成本法所固有的局限性，無法評估出資產組配成具有獲利能力的整體資產的創造性價值，因此注重企業獲利能力的收益法已成為轉軌時期中國評估業的現實選擇，並進一步對收益法的起源、方法特點和適用性進行了深入的分析；運用理性分析與案例分析相結合的方法對收益法發展的新階段? ?期權定價法應用於企業價值評估的可行性進行了研究，肯定了這一方法對國企實現「債轉股」和評估高新技術企業潛在獲利能力價值的重大意義，同時對此方法應用於企業價值評估不滿足前提條件、評估結果的可接受性、及評估人員素質等方面說明了這一方法在資產評估領域的應用尚不成熟，尤其不適用於產權變動為目的的企業價值評估，因而短期內不宜作為一種全新的評估方法推廣。 -
This paper only discusses lpg bottle paint drying, one of its production processes, to look for a lower cost method for it, to replace the conventional and infrared ray paint drying
本文限於討論鋼瓶生產工藝環節之一即鋼瓶烤漆工藝，擬尋找低成本的鋼瓶烤漆工藝，來替代傳統的遠紅外電加熱的高成本鋼瓶烤漆工藝。 -
A new method of reactive power pricing is proposed based on marginal cost method and embedded cost method. the method can make both ends meet and provide reasonable economic signals to the participating agents, and it is suitable for electricity pool
該方法把邊際成本法和綜合成本法結合起來，既克服了無功功率實時電價導致收支不平衡的缺點，又能夠為電力市場的參與者提供一定的經濟信息，較適用於聯營模式的電力市場。 -
In consideration of the characteristics of ecological environment water supply, the opportunity cost method is adopted to calculate its shadow price, and a method is put forward for calculating the economic benefit of ecological environment water supply on the basis of the economic benefit from agricultural irrigation based on the level of guarantee of water supply to water consumption departments on the lower reaches of rivers
摘要針對生態環境供水的特點，採用機會成本法分析生態環境供水經濟效益並計算其影子價格；並根據河流下游各用水部門供水保證程度，提出藉助農業灌溉經濟效益計算生態環境供水經濟效益的方法。 -
Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume
其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。 -
Based on calculation of reserves value with cost method, this paper firstly proposes value evaluation model fur natural gas reserves ( composite model of surplus profit )
在成本法計算儲量價值的基礎上，首次提出了天然氣的儲量價值評估模型（超額收益綜合模型） 。 -
Business valuation based on modern economy is one of the most difficult and comprehensive professional work in asset appraisal, but also stands for the trend of the appraisal. as china implemented planned economy all the long in the past years, the concept of business value was proposed later than other advanced countries. the study on the theory and method of business valuation we made is relatively backward. all these lead to that we merely use cost method in practice. with the improvement of market economy, the validity of cost method is challenged. hunting for appraisal methods suitable for china circumstance has become more and more urgent. this thesis presents its own opinion on the adjustment of the basic frame of theory of business valuation. for the first time, it puts systems theory into the study of the theory base, and believes that the enterprise as a compound entity has higher efficiency than the sum of its constituent, and then proposes new appraisal assumption. aiming at the obscure understan ding, it analyses a group of conception related to business valuation. after giving a whole analysis and study, this thesis indicates the income approach which emphasizes earning - capacity of a enterprise should become the correct choice of china, and makes a further study on the origin - features and feasibility of this method
植根于現代經濟的企業價值評估是資產評估中綜合性最強，技術難度最高的業務之一，也是評估業未來的發展方向，由於我國過去長期實行計劃經濟體制，企業價值概念的提出和運用時間較晚，缺少現代經營理念的積累，企業價值評估的理論與方法的研究比較滯后。本文試圖以理性分析和案例分析相結合的方法，系統研究和分析企業價值評估的基礎理論及其現實條件下，適應我國經濟發展的評估方法，以期為構建有中國特色的企業價值評估理論和方法體系做一些有益的探索。文章以企業價值評估的基本概念為起點，在對眾多關于企業性質的學說和理論觀點進行概括抽象的基礎上，指出了整體性、持續經營和盈利性是企業的重要特徵，依據企業的整體性運用系統方法闡明了企業的價值大於組成企業的單項資產價值之和，據此提出了反映企業價值評估特點的有機組合增殖假設；依據盈利性的特點，強調了企業價值評估的核心應為企業的獲利能力，而不是組建企業的成本；對企業價值、企業價值評估含義、特點的論述以及對相關概念的辨析表明了作者的個人觀點和文章的基本定位，而從評估目的入手劃分的以產權變動為目的的企業價值評估和以財務決策為目的的企業價值評估與企業價值評估的假設、評估核心共同決定了評估方法的選用。 -
The estimating method of the power tariff for new hydropower project is counter - derived on the basis of loan principle and interest repayment during the loan repayment and then calculated based on meeting the needs of the base benefit rate of power industry after the completion of loan repayment ; or is estimated based on the rise trend of power tariff in the power network and the user " s affording capacity ; or is estimated by the marginal cost method ; or is estimated by adopting the rational financial profit rate
水電建設項目上網電價的測算主要有以下幾種方法：還貸期間按歸還貸款本息反推，還清貸款后按滿足本行業基準收益率測算；根據電網電價的上漲趨勢及用戶的承受能力測算；採用邊際成本法測算；採用合理的資金利潤率測算。 -
First, this paper introduces the fundamental theory of power market, presents the component part and rules of power market, gives the basic methods of price calculation, including the embedded cost method, long run marginal cost method and spot price
本文首先全面介紹了電力市場的基本情況，給出了電力市場中各組成部分和市場中的一些基本原則，給出基礎電價計算的一般方法：綜合成本法、長期邊際成本法和實時電價法。 -
Article 7the price of a long - term equity investment measured by employing the cost method shall be included at its initial investment cost
第七條採用成本法核算的長期股權投資應當按照初始投資成本計價。 -
Long - term equity investments should be accounted for using the cost method or the equity method as appropriate to the specific circumstances of an enterprise
二）企業的長期股權投資，應當根據不同情況，分別採用成本法或權益法核算。 -
This article will analyze our country ’ s financial supervision behavior by using the income and cost method, and we will get a conclusion about how to supervise, and we could get a good supervision step by step
本文將運用收益成本方法來分析我國金融監管行為的現狀，在定性分析的基礎上結合定量分析，從而得出適合我國金融業的監管方法，進而完善我國金融監管體系，提高金融業的監管效率。 -
Three copper ore exploration right in the east tian mountain were valuated through five methods - new and old replacement cost method, new and old geoscience rating method and geoscience rating method on trial, then arrive the result of exploration right evaluation
採用新舊重置成本法，新舊地質要素法以及探索性的地質要素評序五種方法對三個勘查區域探礦權進行評估，得出各區域的探礦權價值。
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