historical cost principle 中文意思是什麼

historical cost principle 解釋
歷史成本計價原則
  • 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...
  • 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. 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。
  2. 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
  3. 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。
  4. 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。
  5. 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。
  6. 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。
  7. 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。
  8. 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。
  9. 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。
  10. 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。
  11. 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。
  12. Combining the leading problems and realistic state of medium - sized rvte of hubei, the author bases on the demand to talents of industrial structure adjustment, market economy and rural economic construction, uses the principle in pedagogy, economics, demography and sociology, etc., adopts the methods of investigation, informal discussion, comparative, summary of experiences and case analytic approach, summarizes historical experience and lesson of domestic and foreign rural vocational education, analyses social reason and inside reason that hinder the development of rvte in china, and puts forward measures and countermeasure of reforming and developing rvte further from the respects of improving the further understanding importance and urgency of rvte, disposing vocational education teacher resources and optimizin g the structure of overall arrangement rationally, doing specialty construction well, establishing the goal system of teaching with pertinence and adaptability, changing the single teaching mode, reforming the course mode, setting up flexible teaching management style, strengthening the vocational guidance and the vocational faculty of " double division types ", reinforcing the base for exercitation, focusing on service to agriculture, launching various kinds of training in a more cost - effective manner, developing civilian - run vocational education actively, attaching importance of inspecting the executer of the " law of vocational education " and supervising and evaluating the work of rvte

    結合湖北省農村中等職業技術教育的主要問題和現實狀況，作者根據產業結構調整、市場經濟和農村經濟建設對人才的需求，運用教育學、經濟學、人口學和社會學等方面的原理，採用調查法、比較法、座談法、經驗總結法和案例分析法等研究方法，通過總結國內外發展農村職教的歷史經驗和教訓，分析了阻礙我國農村職教發展的社會原因和內部原因，並從進一步提高對農村職業技術教育重要性和緊迫性的認識、採取因地制宜、分區發展、合理配置職教資源和優化布局結構、搞好專業建設、確立具有針對性、適應性的教學目標體系、改變單一的教學模式、改革課程模式、靈活教學管理方式、加強職業指導、加強「雙師型」職教師資隊伍建沒、加強實習基地建設、強化為農服務、大力開展各種培訓、積極發展民辦職業教育和加強《職業教育法》的執法檢查與對農村職業教育工作的督導評估等方面提出了進一步改革與發展農村職業技術教育的措施和對策。
  13. Principle of historical cost

    歷史成本原則
分享友人
分享到 Line

分享到臉書