costs accounting standards 中文意思是什麼

costs accounting standards 解釋
成本會計算標準
  1. In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting

    摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。
  2. Therefore, more and more countries have adopted international accounting principles. great progress has been made in international coordination of accounting standards in those countries, for which the purpose is to reduce the cost of forming accounting standards, to reduce their firms ’ costs of raising - money in international market and transaction cost, keeping their firms an advantage in global economy competition and development

    因此，越來越多的國家已加入到了採用國際會計準則的行列中，這些國家在會計標準國際協調方面均取得了很大的進展，其目的就在於努力降低本國會計標準的制定成本，降低本國企業在國際市場上的籌資成本和交易成本，使本國企業在全球性的經濟競爭和發展中處于優勢。
  3. The paper analyses the conceptual conflicts and standards harmony of american federal management costs accounting to provide references

    本文對美國聯邦政府管理成本會計實務中的概念沖突及其準則協調進行了分析。
  4. Article 1 with a view to regulating the recognition and measurement of borrowing costs, and the disclosure of relevant information, the present standards are formulated according to the accounting standards for enterprises - basic standard

    第一條為了規范借款費用的確認、計量和相關信息的披露，根據《企業會計準則- -基本準則》 ，制定本準則。
  5. In 1974, the financial accounting standards board determined that all research and development costs of internally developed patents are expensed as they are incurred

    1974年，會計準則委員會決定，內部開發專利權的研究開發成本隨著其發生而計入當期費用。
  6. Article 3 the financing costs related to the financing leases shall be subject to the accounting standards for enterprises no. 21 - leases

    第三條與融資租賃有關的融資費用，適用《企業會計準則第21號租賃》 。
  7. The difference between the actual payment and the current value of the purchase price shall be included in the current profits and losses within the credit period, unless it shall be capitalized in accordance with the accounting standards no. 17 - borrowing costs

    實際支付的價款與購買價款的現值之間的差額，除按照《企業會計準則第17號- -借款費用》應予資本化的以外，應當在信用期間內計入當期損益。
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