relevant costs 中文意思是什麼
relevant costs
解釋
相關成本-
In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。 -
In this thesis i compare each medical information retrieval system in the scope of contents, providing retrieval paths, the costs associated with searching ( using the systems ), and various other aspects relevant to information retrieval
與此同時，光盤檢索和國際聯機檢索依然在使用，現時期的醫學信息檢索是由cd - rom光盤檢索、國際聯機檢索和internet網路檢索共同構成的多元化檢索體系。 -
It will be there for as long as there is a significant price disparity in the provision of these services in the two economies, even after taking account of time, commuting and other relevant costs
即使港人要付出時間舟車勞頓等代價，但只要兩地價格懸殊的情況一日存在，北上消費的風氣仍會繼續。 -
Cad has considered the filings on the merits of each application, having regard to established policies and relevant provisions in the concerned bilateral air services agreements, including the basis for determining the proposed surcharge ; whether the airline concerned had levied or proposed similar surcharge on other routes ; the period for which the surcharge would remain valid ; overall operating costs of the airlines concerned ; interests of the travelling public ; and tariffs ( including surcharges ) of other airlines operating on the same routes
在審批時，民航處乃依據既定之政策，以及有關雙邊民用航空運輸協定的相關條文作決定，包括建議收取附加費的決定基準；有關航空公司于其他航線是否已經徵收或建議收取類似的附加費；徵收附加費的有效期；有關航空公司的整體營運成本；對乘客的影響，以及其他航空公司營運同一條航線所訂的運價（包括附加費） 。 -
For purpose of decision making, the most relevant costs are fu ? ture costs, because decisions generally relate to the future
做決策時，未來成本是最需要考慮的相關成本，因為決策多半與未來的事項有關。 -
Article 7 an enterprise shall, after the vesting date, make no adjustment to the relevant costs or expenses as well as the total amount of the owner ' s equities which have been confirmed
第七條企業在可行權日之後不再對已確認的相關成本或費用和所有者權益總額進行調整。 -
As the analysis of game theory in relevant motivation of economy and politics puts it, the factors, costs of reformation, political risks and vested interests, determine a reformation without socialization in a " public equilibrium " among universities, service entity and consumers, which tends to be in " prisoner ' s dilemma " under the guidance of government
通過對改革的利益相關者在改革中的政治、經濟動機的博弈分析指出：改革成本、政治風險、既得利益等因素決定不實施社會化改革是學校、後勤實體、消費者三者的「共謀均衡」 ，在政府改革政策的主導作用下，容易陷入「囚徒困境」 。 -
To take one example, staff labor costs ( people ' s time ) represent many nonprofits ' single biggest cost, but the culture in most of these organizations isn ' t conducive to tracking how employees spend their time, so that those costs can be allocated to the relevant activities and programs
比如說，員工勞動成本（大家的時間）代表許多非營利組織的單項最大成本，但是大多數此類組織的文化無益於記錄員工們如何支配時間以便將這些成本分配到相關活動或項目中。 -
All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination
（三）購買方為進行企業合併發生的各項直接相關費用也應當計入企業合併成本。 -
Article 6 as to a equity - settled share - based payment in return for employee services, if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met, then on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the number of vested equity instruments, be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant
第六條完成等待期內的服務或達到規定業績條件才可行權的換取職工服務的以權益結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權權益工具數量的最佳估計為基礎，按照權益工具授予日的公允價值，將當期取得的服務計入相關成本或費用和資本公積。 -
Ensure cost of capital is recovered by collating and allocating costs into relevant service rates
確保資金成本可通過將成本分配到相關服務費用中收回。 -
Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise
第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權情況的最佳估計為基礎，按照企業承擔負債的公允價值金額，將當期取得的服務計入成本或費用和相應的負債。 -
This article, just according to the current situations and development trends of e - government construction of our country, propose setting up the e - government systematic model based on web service, in order to solve doing things in his own way, communicating, repeated construction each other between the e - government system existing at present, difficult to promise information sharing ( especially gis relevant information ) and platform person who share issue, make the e - government affairs built and reach and improve government ' s working efficiency, lower costs and promoting basic goals, such as economy and social information - based process, etc. the study focal point of this thesis is to lead theory of web service into e - government constructions, probe into how apply web service to gis and oa and the relevant technological field with the work and apply to the e - government with the form of geospatial information service and distribute workflow, try to take the advantage of interoperation of web service to overcome the system deficiency in using the mode of existing e - government
本文正是根據我國電子政務建設的現狀和發展趨勢，提出建立基於webservice （ web服務）的電子政務系統模型，以解決目前存在的電子政務系統之間各自為政、互不相通、重復建設，難以做到信息共享（尤其是gis相關信息）和平臺共享等問題，使電子政務建設達到提高政府工作效率、降低成本和推動經濟和社會信息化進程等基本目標。論文研究重點是在電子政務建設中引入webservice的理念，探討如何將webservice應用於gis領域、 oa領域和其它相關領域（如pki體系） ，以地理空間信息服務（ geospatiallnformationservice ）和分散式工作流（ distributeworkflow ）的形式應用於電子政務系統，充分發揮webservice互操作性的優勢以克服現有電子政務系統在應用模式方面的不足。 -
At the basis of this interpret, the text makes a thorough study of economic efficiency of three types of mergence. ( such as horizontal merger, vertical merger and conglomerate merger ). in macro level, the rationality of m & a and its products lies in scale economics and also lies in reducing relevant costs & diversifying operation risk, etc. it sets forth good results of mergence to mechanism adjustment of production construction in detail
然後，從企業績效角度的不同層面具體分析企業並購之動因，對橫向並購、縱向並購和混合併購等三種形式的經濟效率進行深入的比較研究，認為橫向並購可獲得規模經濟，在有限理性的環境下縱向並購可以降低交易費用，而混合併購可達到組合效應和降低經營風險的目的。 -
On a micro level, the rationale of bank m & a lies in economies of scale, which is objectively limited by techniques, technology and management, and it also lies in reducing relevant costs, diversifying operation risks, etc. as a means of diversifying individual bank portfolio, the global bank m & a secures the economic interests of the banking industry and guarantees the stability of banking industry as well as strengthens its international competitiveness
全球銀行業並購對發達國家而言，既保證了銀行業自身的經濟利益，又增強了銀行業的國際競爭力，使發達國家內部銀行業更協調，以更大、更迅速的步伐走向海外。銀行並購有成本，但也有風險，並購過程中必須有效地進行風險控制。面對全球銀行業並購重組趨勢，中國的民族銀行業切不可作岸上觀，錯失良機，更不能坐以待斃，成為「犧牲品」 。 -
The relevant costs incurred or to be incurred can be measured in a reliable way
（五）相關的已發生或將發生的成本能夠可靠地計量。 -
When solving such problem, one must consider all relevant costs and service level constraints. but complex trade - offs between costs and service - level make it difficult to analyze
在制定具體的節點戰略的時候，必須要同時考慮成本和服務水平這兩個方面的約束。 -
If the fair value of the service of any other party can be measured in a reliable way, the fair value of the service on the acquisition date by any other service party shall be included in the relevant costs or expenses, and the owner ' s equities shall be increased accordingly
（一）其他方服務的公允價值能夠可靠計量的，應當按照其他方服務在取得日的公允價值，計入相關成本或費用，相應增加所有者權益。 -
Article 11 as to a cash - settled share - based payment instruments, if the right may be exercised immediately after the grant, the fair value of the liability undertaken by the enterprise shall, on the date of the grant, be included in the relevant costs or expenses, and the liabilities shall be increased accordingly
第十一條授予后立即可行權的以現金結算的股份支付，應當在授予日以企業承擔負債的公允價值計入相關成本或費用，相應增加負債。 -
If the fair value of the service of any other party can not be measured in a reliable way, but the fair value of the equity instruments can be measured in a reliable way, the fair value of the equity instruments on date of the service acquisition shall be included in the relevant costs or expenses, and the owner ' s equities shall be increased accordingly
（二）其他方服務的公允價值不能可靠計量但權益工具公允價值能夠可靠計量的，應當按照權益工具在服務取得日的公允價值，計入相關成本或費用，相應增加所有者權益。
分享友人