current cost accounting 中文意思是什麼

current cost accounting 解釋
現時成本會計
  • current : adj. 1. 通用的，流行的。2. 現在的，現時的，當時的。3. 流暢的；草寫的。n. 1. 水流；氣流；電流。2. 思潮，潮流；趨勢，傾向。3. 進行，過程。
  • 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。
  1. Constant dollar and current cost accounting

    現行價值與統一幣值會計
  2. 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。
  3. On the issue of inherent management of the enterprises, liu laid stress on the selection and control of the talents, based on the cognition that “ to take good charge of an enterprise, it should be in the first place to find a good specialist ” and “ all people are not perfect and all talents are not generalists ”. he was open - minded enough to absorb the idea of “ scientific management ” believed by the current enterprises in the west and establish the cost accounting system and the department organization and management system, bettering up the control both of finance and organization and improving the enterprise benefits

    在企業內部管理上，他從「要辦好企業，首先得物色好專門人才」及「人無全人，才無通才」的認識出發，重視「人才」的選聘和管理;以開放的心態，吸收西方近代企業「科學管理」思想，建立成本會計制度和分科層組織管理制度，改進企業財務管理和組織管理，提高企業效益。
  4. 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。
  5. In the aspect of software project ' s cost accounting, considering that measurement standard of functional point in general use ca n ' t adapt to estimation of all sorts of projects, the author has improved the usage in controlling software of measurement standard of functional point. in order to manage and control all the documents of the whole system conveniently, to form version number automatically, a kind of doc ument numbering rule is put forward in the document management. so the current status is in focus via document version number

    在軟體項目成本估算方面，考慮到普遍使用的功能點度量法不能很好適應所有項目類型的估算，對功能點度量法在控制軟體中的使用提出了改進；在文檔管理中，為了便於實現系統對各文檔的管理控制和版本號的自動生成，提出了一種文檔編號規則，通過文檔版本號可以了解該文檔的當前狀態；在質量評價中，利用判斷矩陣和一致性檢驗方法，將定性信息轉變為定量值，從而使軟體質量各子特性得到量化，實現軟體質量的度量。
  6. This course introduces students to the concepts underlying cost and managerial accounting with a particular emphasis on current developments

    本課程向學生介紹基礎成本和特別強調當前發展的管理報表。
  7. According to new accounting standard, organization expenses need not be amortized again, direct plan enter current caustic excessive ; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge

    按照新的會計準則，開辦費可以不再分期攤銷，直接計入當期損溢；固定資產改良支出應按照受益期間攤銷分期計入成本、費用。
  8. And the recommendations and comments are made on how to reform our current system, such as importing unit - volume method, reforming cost center, abolishing exploration fund accounting method, practicing property acquisition right, and other imagination to push circulation of property

    借鑒美國的投資核算方法，提出了引進單位產量法，改革我國的成本核算中心，取消勘探開發基金核銷辦法，實行礦區勘探權的有償獲得，推動礦區資產的正常流通等一系列改革設想。
  9. Research on allocation item cost of operation and anesthesia by current cost accounting

    麻醉項目進行成本測算的研究報告
  10. This article, with reviewing the literatures of logistics costs management, and made a discussion on the characteristic of the logistics costs and the relationship of the costs in the logistics system. the article focus on cost management based on the current costing accounting, and then pointed out the issues about the logistics costs management in the current chinese enterprises

    本文在對以往文獻進行回顧的基礎上，通過對企業物流成本的特性、物流系統的成本之間的相互關系等理論問題的探討，並結合目前國內企業在成本會計中對物流成本的處理方法，指出了我國企業現行的物流成本管理模式所存在的問題，並提出了改進現行物流成本管理的建議以及運用戰略成本管理思想進行物流成本管理的觀點。
  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。
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