historical cost basis 中文意思是什麼

historical cost basis 解釋
歷史成本基礎
  • historical : adj 1 史學的；有關歷史的。2 歷史的，歷史上的；過去的。3 有根據的，真實的，非杜撰的 （opp legendar...
  • 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。
  1. In order to attract, reserve the talents and give play to the initiative of theirs, we should design and perfect the hortatory compensation system on the basis of the human capital tactics. after having a historical retrospect of our business administration, we found the structure, idea, concept and spur method have changed a great deal. ‘ human cost ’ change to ‘ the human capital ’, ‘ graded wages ’ to ‘ the compensation system ’, ‘ equalitarianism ’ to ‘ the

    有了合理的薪酬體系，使人們感到相對公平，就會激勵員工，提高工作效率，調動員工的主觀能動性，使企業的各項工作管理得井井有條，這對企業的長期發展有著重要的現實意義。
  2. This paper researches the basic statistical rule of oil - gas dynamic system from the systematic theory, combining with the common characteristic and structure characteristic of oil - gas dynamic system, taking the design requirement of oil field development programming into consideration, by using of functional simulation principle ( including nn method, differential simulation method ) and historical data of oil field, establishes the in - out conjunctional relationship of dynamic index of oil field development, and researches the two level index prediction of development dynamic with both oil field and oil production plant on the basis of the in - out conjunctional relationship. furthermore, this paper analyzes the " decision - making variable ", " object " and " restriction terms " by the optimization theory and set up several optimal models which compose the oil field development programming, it is following : optimization model of the production composing ( solving the optimal composing of each subentry production and cor responding cost, workload, including the onshore thin oil production, the heavy oil thermal process production, tertiary oil recovery production, and the offshore production ) ; optimization model of measure production structure ( determining the optimal composing of each measure production and measure workload, which is composed of fracture, acidulation, capital repair and so on ) ; optimization model of the production distraction ( optimal distribution of the whole oil field production to each oil production plant ) and the integrated development programming model of oil field

    本文從系統理論出發研究油氣動態系統基本統計規律，結合油氣動態系統的一般特點，結構特點，兼顧油田開發規劃設計的要求，利用功能模擬原理（含神經網路方法、微分模擬方法） ，依據油田歷史數據，建立了油田開發動態指標間的輸入輸出關聯關系，並在此輸入輸出關聯關系的基礎上研究了油田及採油廠兩級的開發動態指標預測，同時利用最優化原理，在分析「決策變量」 、 「目標」及「約束條件」的基礎上建立了多個構成油田開發規劃的「優化模型」 ，這些優化模型包括：產量構成優化模型（解決陸上稀油產量、稠油熱采產量、三次採油產量、海上產量及對應的成本、工作量的最優構成問題） ；措施產量結構優化模型（解決壓裂、酸化、大修等各項措施產量及措施工作量的最優構成問題） ；產量分配優化模型（將油田的產量最優地分配到各採油廠）以及油田綜合開發規劃模型。
  3. The difference between the historical cost basis of the assets and the value of the consideration paid of $ 79, 856 was treated as contributed capital in the consolidated balance sheet at december 31, 2003

    資產的歷史成本和支付補償的價值之間的差額$ 79 ， 856被當做截止到2003年12月31日綜合資產負債表中的實繳資本。
  4. 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。
  5. 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。
  6. 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。
  7. 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。
  8. The financial statements have been prepared on an accrual basis and under the historical cost convention

    財務報表按應計記帳方式及歷史成本法編制。
  9. 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。
  10. 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。
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