cost principle 中文意思是什麼

cost principle 解釋
歷史成本原則
  • 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...
  • 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. Abstract : this paper explains the design of piercing die for steel tube, especially the manufacturing process using bench worker ' s experience to reduce the manufacturing cost. meanwhile, it also introduces the design of bending die for steel tube using the principle of take - out - slug, which can improve the work efficiency

    文摘:介紹鋼管沖孔模具的設計，如何利用鉗工的操作技能來製造上、下沖孔模具，降低製造成本；以及不用抽芯塊的原理來設計鋼管彎曲模具，從而提高工作效率。
  2. According to uruguay agricultural agreement and the rules of agricultural agreement between china and u. s. a, this paper based on the fact that china has just been one of the formal members of wto tries to judge the importance of china cotton production in world cotton production and trade, then tries to analyze the competitive abilities of henan cotton in producing, trade, supply and demand in china and world range by using the principle of comparable advantage. at the same time this dissertation compares the cost and revenue of cotton and other crops. on the basis of above analysis and investigation, this thesis 67 summarizes the chance and challenge after china ' s entering into wto, and put forward advice and countermeasures

    本文立足於中國剛剛成為世界貿易組織正式成員的基本現實，根據烏拉圭回合《農業協議》的有關規定和《中美農業協議》的有關條款，通過對世界棉花生產、貿易和未來發展方向的分析，判斷中國棉花生產在世界棉花生產和貿易中的地位，然後利用比較優勢原理，分析河南棉花生產、貿易和供需在中國和世界范圍內的競爭力，在進一步比較了河南棉花生產在省內農產品中的成本收益情況，根據實際調查研究，總結河南棉花生產在入世后的機遇和挑戰，並且提出河南棉花生產進一步發展的思路和對策。
  3. The basis ensures basic iatrical principle, one year accumulative total be in hospital mixes the worker in order to of cost of specific project medical treatment is outpatient service 40 thousand yuan a top line, more than 40 thousand yuan seal charge of top line above, as a whole fund pays no longer

    根據保障基本醫療的原則，職工一年累計住院和門診特定項目醫療費用以4萬元為封頂線，超過4萬元封頂線以上費用，統籌基金不再支付。
  4. Next analyzed were the characteristics of natural gas pipeline transmission ; cost, ratemaking principle, method of acquiring the pipeline transmission fee, constitution, calculate, management and control after that, wt ; compared service cost methods with economic evaluation methods and the one - part pricing method with the two - part pricing method. later on was introduced the regulate coefficient of pipeline transmission fee structure, established the modificatory two - part pricing method, and found out a natural gas pipeline transmission pricing method that is fit for china ' s current situation. finally, we validated the rationality and applicability of this metho j by the demonstrational analysis on the natural gas pipeline transmission price of " the gas transmission from west to east " pipeline this paper ' s research fundamental is : the fundamental of natural gas pipeline transmission pricing should reflect the characteristics of natural gas pipeline transmission

    本文首先論述了自然壟斷行業的價格理論，然後分析了天然氣管輸的特點、定價原則及管輸費的收取方式、成本、構成、計算及其管理與調控；在此基礎上比較了中外天然氣管輸定價的服務成本法與經濟評價法，一部制定價法與兩部制定價法等；針對目前我國天然氣管道運價的制定現狀，本文深入研究了國際通用的天然氣管輸定價方法，引入「管輸費結構調整系數」的指標，建立修正的兩部制定價方法，找出了一套適合於我國當前國情的恰當的天然氣管輸定價方法，並通過「西氣東輸」管線加以實證分析，驗證了方法的合理性和適用性。
  5. First. tl1e article discusses capital colltrol cthets in terms of tl1eon " al1d positivism, secondl }, on the basis of cost - retenue a11alysis oter capital control, the author explains wh " there are different altitudes tot ' ards capital col1trol in differcl1t countries ; at the el1d of tl1e chapter, the author analyses the shortcomings attacl1ed to tl1e fixcd exchange rate regil11e on tl1e basis of capital control. the fourth chapter discusses the other principle mechanisl1l - - - - lnarket tntertention l ' ron1 tl1e central bank

    首先，本章在成本-效果框架內從理論和實證的角度考察了資本項目管制效力；然後，本章在提供了關于資本項目管製成本-收益的全面權衡框架的基礎上，分析了不同國家對資本項目管制態度存在差異的原因；最後，本章討論了資本項目嚴格管制條件下的匯率穩定問題，指出了資本項目嚴格管制條件下實行固定匯率制度的一系列弊端。
  6. The main work and the conclusion of the article are : ( 1 ) give a suggestion on the reaction mechanism and the principle of catalyst selection. ( 2 ) by comparison of the catalyst activity of solid superacid with the zinc oxide, stannous chlorde and tin ( ii ) octate in the synthesis reaction. we find that although its activity is lower than tin ( ii ) octate, obviously higher than that of traditional zinc oxide and stannous chlorde. from the point of preparation cost, we select solid superacid as catalyst

    但從催化劑的制備成本和工藝的角度選擇，固體超強酸具有明顯的優勢； （ 3 ）制備一系列單組元和雙組元硫酸促進氧化物固體超強酸，並用於丙交酯的合成反應，篩選具有最佳活性的固體超強酸催化劑： （ 4 ）使用so2 - 4 / zno - sno2 （ 2 ： 1 ） la3 +固體超強酸作催化劑，反應脫水時間1
  7. 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。
  8. 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。
  9. Especially the quickly growing up of network economy, information technology, and finance industry challenged the traditional financial report greatly which is characteristic of historical cost principle, realized - matching principle and conservatism principle. all kinds of condemnation flew over like snowflake. it arouses us to think that whether current financial report is losing their prime value and importance gradually or not

    尤其是網路經濟、信息技術、金融業的迅猛崛起，更使以歷史成本原則、實現?配比原則和穩健原則為特徵的傳統財務報告模式受到了前所未有的挑戰，各種譴責如雪片般飛來，這不僅我們沉思；現行的財務報表是否正在逐漸失去它們原有的價值和重要性
  10. Long - term liabilities are measured in accordance with historical cost principle

    長期負債按照歷史成本原則計量。
  11. 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。
  12. 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。
  13. Average cost principle is the base of setting city gas price by most governments

    影響價格形成的基本因素為供求關系、成本；規模經濟效益是燃氣企業又一價格因素。
  14. 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。
  15. 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。
  16. The cost principle is derived, in large part, from the principle of objectivity

    成本原則主要是在客觀性原則的基礎上發展而來的。
  17. Inventories are normally accounted for at historical cost, as the cost principle requires

    根據歷史成本原則，存貨通常按歷史成本進行會計處理。
  18. Inventory must be measured at the acquisition cost in conformity with the historical cost principle

    存貨必須遵循歷史成本原則按取得成本計價。
  19. Therefore, these theories can be generalized as cost principle of comparative advantage

    按照現存的理論，要繼續擴大出口，就要不斷地降低優勢產業的生產成本。
  20. Neglecting the added values of the goods, the cost principle may be misleading when it ’ s adopted in the less developed countries like china to try to expand the export

    但是我國出口存在一系列問題，直接或間接地說明我國僅僅依靠壓低生產成本來獲取比較優勢的空間已經很小。
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