營業成本計算 的英文怎麼說

中文拼音 [yíngyèchéngběnjìsuàn]
營業成本計算 英文
operating costing
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 成 : Ⅰ動詞1 （完成; 成功） accomplish; succeed 2 （成為; 變為） become; turn into 3 （成全） help comp...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 算 : Ⅰ動詞1 （計算數目） calculate; reckon; compute; figure 2 （計算進去） include; count 3 （謀劃;計...
  • 營業 : do business
  • 計算 : 1 （求得未知數） count; compute; calculate; reckon; enumerate 2 （考慮; 籌劃） consideration; pla...
  1. This paper takes mobile engineering department equipment management of daqing petrochemical parent company as an example, and studies the design and application of equipment management system of daqing petrochemical parent company, for the implement of computerizing the equipment entire process management with the equipment management system and completing the synthesis management, the records management, the expense management, the fixed asset management, the specialized management and the information management with the computer system and making in the manual management some qualitative and stochastic ingredients transforming into the quantitative standard management. so it guarantees that we can perform advanced predicting management in the entire process of the matter movement and the value movement of equipment and complete the equipment servicing transition from the compulsory servicing and afterwards servicing to the preventive servicing, improving work quality, efficiency and modernized degree which the equipment manages and assisting enterprise ’ s equipment management decision - making and the whole realization of management goal and enhancing the enterprise ’ s interior equipment utilization and realizing its maximum profit

    本文以大慶石化總廠機動工程部的設備管理為例，對大慶石化總廠設備管理系統的設計與應用進行研究，旨在通過設備管理系統實現設備全過程管理計算機化，由計算機系統來完成設備的綜合管理、檔案管理、費用管理、固定資產管理、專業管理及信息管理，使人工管理中一些定性的、隨機的成分轉變為定量的規范的管理，保證大慶石化總廠對設備的物質運動和價值運動的全過程實行先進的可預知性管理，並逐漸將設備維修從目前的以強制性維修及事後維修為主過渡到以預防性維修為主，提高設備管理的工作質量、效率和現代化程度，輔助企業的設備管理工作決策及經營管理目標的整體實現，提高大慶石化總廠內部設備的利用率及實現其最大的經濟效益。
  2. The apbf institution has business ability and policy information advantages in censoring, so the loan policy may have " inductive effect " on commercial financial organs ; ( 3 ) agriculture and rural economy are confronted with many puzzles and challenges, and the poor - quality condition of our agriculture has not changed for a long time. it can be explained that we have not made full use of our economic and financial instruments and that the scarcity of finances has been in such a high level. combined with policy and financing, apbf is the most suitable choice for government to protect agriculture ; ( 4 ) developing apbf is in need of deepening of the reform of financial system

    究其原因，外部在於農村經濟體制改革滯后、農村金融體制改革反復不定、對農業扶持和保護的力度不夠；內部在於制度上的缺陷所致：一是缺乏管理和運營的法律制度；二是在於對農業政策性金融的經營成果的計算和組織管理比較困難；三是由於農業政策性金融要代替商業金融對存在外部性的農業進行投資，這種業務在中國本來就是商業金融盡力迴避的困難工作；四是特殊的政策性制度設計導致農業政策性金融信貸資產風險大；五是自主經營權落實不夠。
  3. 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。
  4. An analysis of the group s turnover and other revenue is as follows : 2005 2004 hk 000 hk 000 provision of it services 50, 217 15, 342 provision of supply chain solutions 31, 601 10, 892 sales of packaged software products and related services 872 2, 422 system integration - 8, 762 others - 5, 822 - - turnover 82, 690 43, 240 interest income 12 - - - total revenue 82, 702 43, 240 3. profit from operations 2005 2004 hk 000 hk 000 profit attributable to coninuing operations 1, 985 1, 982 discontinued operations 9, 824 9, 628 - - 11, 809 11, 610 4. earning per share the calculation of basic earnings per share for the year is based on the following data : 2005 2004 hk 000 hk 000 earnings profit for the year used in the calculation of basic earnings per share 12, 035 11, 841 shares restated weighted average number of shares in issue for the purpose of calculation of basic earnings per share 421, 208, 703 291, 764, 706 the company completed a rights issue exercise in may 2005 on the basis of one rights share for every one ordinary share held at an issue price of hk 0. 02 per rights share. accordingly, the comparative figures was re - calculated based on the adjusted weighted average number of 291, 764, 706 shares to reflect the effect of the rights issue to the loss per share for the year ended 31st december 2004. 5. final dividend the board does not recommend the payment of a final dividend for the year ended 31st december 2005 2004 : nil

    本集團之營業額及其他收益分析如下：二零零五年二零零四年千港元千港元提供資訊科技服務50 ， 217 15 ， 342提供供應鏈解決方案31 ， 601 10 ， 892出售套裝軟體產品及相關服務872 2 ， 422系統集成- 8 ， 762其他- 5 ， 822 -營業額82 ， 690 43 ， 240利息收入12 -總收益82 ， 702 43 ， 240 3 .營業盈利虧損二零零五年二零零四年千港元千港元業務應占盈利虧損持續經營業務1 ， 985 1 ， 982終止經營業務9 ， 824 9 ， 628 - 11 ， 809 11 ， 610 4 .每股盈利虧損年內每股基本盈利虧損乃按以下數據計算：二零零五年二零零四年千港元千港元盈利虧損用於計算每股基本盈利虧損之年度溢利虧損12 ， 035 11 ， 841經重列股份用於計算每股基本盈利虧損之已發行股份加權平均數421 ， 208 ， 703 291 ， 764 ， 706本公司於二零零五年五月完成一項供股，基準為每持有一股普通股獲發一股供股股份，每股供股股份之發行價為0 . 02港元。
  5. Base on the business enterprise development, the author brings forwards the following influence factors of business enterprise logistics method : logistics position in the business enterprise strategy ; the core competition and logistics management ability of the business enterprise ; the flexility of business enterprise ; and the different industries, different products and different life cycle of product etc. after that, the paper discusses the economic feasibility of the self - run logistics and the third party logistics in our country. at last, the paper established the calculation method and the target function of the logistics cost expenses, and put forward the method of how to compare their economy expenses - cost benefit method

    然後，以企業的角度為基點，從企業物流方式選擇的影響因素：物流在企業中的戰略地位；企業的核心能力、物流管理能力；企業柔性；物流成本費用；不同行業；不同產品；產品不同生命周期等方面對自營物流與第三方物流的可行性進行了研究和探討，給出了兩者物流成本費用的內容，建立了計算兩者物流成本費用的目標函數，並提出了兩者經濟比較的方法? ?成本效益法。
  6. Taking the independent accounting operation mode of the newly established railway passenger transport company as the research object, and based on the basic principle of the modern railway passenger transport management, and the integrated technologies such as information processing and computer network, this thesis aims at designing and implementing a railway passenger transport marketing and scheduling information system ( rptmsis ).

    本論文以各鐵路局成立客運公司后獨立核算的業務模式為研究對象，以現代鐵路客運組織原理為基本設計思想，綜合應用信息處理、計算機網路等技術，致力於設計和實現一個鐵路客運營銷調度指揮信息系統。
  7. Costing methods may be decided by the enterprise itself according to the characteristics of its production and operation, type of production management and requirements of cost management

    企業可以根據生產經營特點、生產經營組織類型和成本管理的要求自行確定成本計算方法。
  8. In this paper i calculate the reasonable possession quantity of port handling machineries with chance - constrained linear programming. first in the paper is the background and meaning of this research ; then analysis present situation of port machinery management both in practice and theory ; in chapter 3, i qualitatively discusses characters influencing machinery quantity, which include lifting ton, intact rate and using rate, age of machinery, machinery purchase and working cost and so on. in chapter 4, i take the influencing characters to mathematic model of chance - constrained linear programming, aiming to maintain the need of production and reduce machinery cost

    文章首先介紹了選題的背景、意義以及主要工作；第2章介紹了港口機械管理在港口企業管理中的地位與作用，以及我國港口機械設備管理與配置現狀，並簡要介紹目前港機合理擁有量的理論研究方法；第3章從技術與經濟角度定性分析了各種因素對港機擁有量的影響，其中主要包括機械起運量、完好率與利用率、機械設備役齡、購置與營運成本等；第4章將各種影響因素引入模犁，提出以完成生產任務、機械成本最低為目標，應用隨機線性規劃模型計算港口流動機械合理擁有量的方法；第5章以大連港大港區為例對模型進行應用，選擇四種型號叉車為研究對象，對其歷史經濟與技術數據進行統計分析，其中重點對隨機變量單位臺時維修費用進行了正態分佈擬合。
  9. This dissertation makes designation and research on the executive incentive pay schemes from a new point. the dissertation, firstly, presents us with the economic implication of eva, the calculation of eva and accounting adjustment ; then deeply analyzes the key techniques and advantages of the application of the executive incentive pay schemes based on eva, such as the eva incentive mechanism, the analysis of value drive factors and performance pyramid model, bsc performance evaluation and integrated performance evaluation systems based on eva ; thirdly, designs the executive incentive pay schemes based on eva which conform to our national reality and are feasible in the light of the main problems of the executive incentive pay schemes such as executive bonus scheme and executive phantom stock option plan ; finally, puts forward the macro and micro environmental requires and suggestions and the prospect of application of the executive incentive pay schemes based on eva

    本文在介紹了eva的經濟涵義、 eva指標的計算及其會計調整基礎上，通過實例進行了演示；深入分析了將eva運用於經營者激勵報酬計劃的關鍵技術及其優點，如eva激勵機制、 eva價值動因分析與業績金字塔模型、 bsc業績評價、基於eva的經營者綜合業績評價體系等；針對目前我國經營者激勵性報酬計劃存在的主要問題，設計了符合我國現實情況、切實可行的基於eva的經營者激勵報酬計劃，該計劃主要由兩個部分組成：作為遞延報酬計劃的經營者紅利計劃和作為長期報酬計劃的經營者虛擬股票期權；在對實際案例分析的基礎上，提出了基於eva經營者激勵報酬計劃在我國運行的宏、微觀環境要求及建議和運用展望。
  10. On the detail contents of the study, first of all, under the guidance of the basic theory of the integration of intelligence and capital, it made an analysis of the cooperative intentions of both datong and shuguang at their respective positions and affirmed the positive significance of their cooperation. secondly, it conducted a detail analysis of investment values of shuguang co. from three sectors of its exterior environment, rd & marketing capabilities and finance to make sure what are its strong and weak points, and its internal potentials and the urgent problems it should handle and giving a clear picture of the investment value by investing shuguang. thirdly, based on funding and fund use plans of shuguang co., it analyzed its urgent demand of investment from datong co. and has done a basic calculation of investment return and reached a possible win - win conclusion

    文章在深入調查的基礎上，選擇了較為典型的知識型企業成都曙光股份和典型的資本密集型企業寧波大通股份為研究對象；在研究內容和方法上，首先以知識與資本結合的基本理論為指導，對大通股份與曙光股份的合作意向分別站在各自立場上進行了分析，肯定了雙方合作的積極意義；其次對曙光股份的投資價值從外部環境、研發和營銷能力以及財務三個方面作了較為詳盡的分析，確認了其強弱項、內在潛力和急需應對的問題，凸現出投資曙光股份的價值所在；第三，針對曙光股份的籌資用資計劃分析了該公司急需大通投資的客觀要求，並對用資效益進行了初步測算，得出了有望出現雙贏效果的結論；第四，探討了適宜於大通股份的投資方式，在此基礎上設計出大通股份參股曙光股份的投資方案，並進行了較為系統的可行性研究，證明了投資方案的可行性；最後，對大通股份投資曙光股份后進行整合與管理提出了初步設想。
  11. Feijie business ideas, in addition to uphold the fine tradition through good organizational system, the training of outstanding professional talent, supplemented by advanced managerial concepts, in june 2000 the establishment of czech international freight limited, a level freight forwarding business license, in september 2000 the implementation of computer networking logistics tracking enquiry system to provide timely enquiries services, and in december 2000 officially made iso9001 : 2000 international quality certification ; as china ' s market development needs of trade and industry, guangdong province in march 2002 with the postal enterprises directly under the transport company limited ( shenzhen markets would express cargo industry ltd. ) launched a comprehensive business integration and network reorganization ; towards the people of the real, for the sake of customer satisfaction for the purpose of the era

    飛捷的經營理念，除秉持優良的傳統，透過優良的組織制度，培訓優秀專業的人才，並輔以先進的管理觀念，於2000年6月成立中捷國際貨運有限公司，取得一級貨運代理營業執照， 2000年9月施行計算機聯網物流追蹤查詢系統，為客戶提供及時性的查詢服務，並於2000年12月正式取得iso9001 ： 2000國際品質認證；鑒于中國市場之工貿發展之需要， 2002年3月份與廣東省郵政運輸有限公司直屬企業（深圳市拓遞業貨物速遞有限公司）展開全面性的業務結合與網路重組合作；真正邁向以人本為依歸，以顧客滿意為宗旨的時代。
  12. Through study of correlative contents of advanced computer cybernetics, artificial intelligence, the domain knowledge and special crop growth mechanism in greenhouse, we present the system of multi - sensor data fusion ( msdf ) based on radial basis function network ( rbf ) to implement on line detection for nutrient - liquid, which may realize multiple components detection on - line, for example no3 -, cl -, ca2 +, ph, ec, nh4 +, k + and so on. the soft sensor ' s mechanism is introduced to overcome the limitations of sensor ' s manufacturing process. to improve the believe - degree of soft sensor ' s result, we analyze soft sensor ' s result by uncertain inferential capacity and combination rule of evidential theory

    本論文通過對計算機技術、控制理論、人工智慧技術和設施農業領域知識等相關理論的研究，結合對特定溫室蔬菜生長的研究與機理分析，提出了一種基於rbf神經網路的營養液多傳感器數據融合（ msdf ）系統，實現對營養液組分： no _ 3 ~ - 、 cl ~ - 、 ca ~ （ 2 + ） 、 ph 、 ec 、 nh _ 4 ~ +和k ~ +的在線檢測；對于由於目前傳感器製造工藝的限制而不能在線檢測的離子成分如磷酸根和硫酸根，提出了一種基於徑向基函數網路的軟測量機制，可以有效地實現對營養液中磷酸根和硫酸根成分的實時檢測；為了提高軟測量結果的可信度，利用d - s證據理論的不確定推理能力和合成公式，結合領域知識對軟測量結果進行可信度分析。
  13. So, how to enhance the power of competition of chinese industry and companies is being the issue which the academia had to consider. while the modularity, being an effective method to resolve complicated system or product, has been used in the design 、 exploitation and the production of computer since 60s, 20 century, and has been applied the realm the industry of auto, architecture etc. this method is changing company ’ s notion, promoting resource been distributed and utilize reasonable, enhancing the power of competition of industry, and promoting the corporation between enterprises. in a word, as the developmental direction of industrial organization in 21 century, modularity is changing the structure of industry and enterprise, and will take us into a modularity age

    而模塊化作為一種解決復雜問題的有效辦法，從20世紀60年代在計算機電腦產業的產品設計、開發和生產中得到應用開始，已經被越來越多地應用到汽車、建築、網際網路通訊等諸多產業領域，它促進了社會資源的合理分配和利用，提升了產業的競爭力;推動了企業間的合作，有助於產品生產成本和交易成本的降低;加快了創新的速度，為消費者提供了更多具有個性化的產品和服務… …總之，模塊化作為21世紀產業組織發展的方向，正在改變著現存企業的經營理念，改變著產業的結構，並將我們帶入到一個模塊化的時代。
  14. There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively

    計算eva ，需要估算權益的成本，並由此計算出加權平均資本成本，最終確定資本投入的成本，另外，現有的通用會計準則扭曲了大量的價值創造活動，因而在計算eva時，也需要根據企業實際，對經營結果有重要影響的會計科目進行調整，以確保最終的eva能夠全面反映企業的經營效果。
  15. Managerial accounting introduces target costing, how to prepare financial budget, activity - based management, the balanced scorecard and economic value added measures, which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management

    管理會計介紹了目標成本，如準備財務預算、作業成本管理、平衡計分卡和經濟增值方法，伴隨著獎金系統，已經發展成為反映經營管理戰略需要的工具。
  16. The fast development of it and its abroad application in enterprise ’ s management has changed the state of enterprise ’ s management making the enterprise ’ s information management from being based on the single computer to being based on the network. it ultimately enforces the intercommunion of the work group members, share resource, scientific compute, technology cooperation and effective management, improving the level of production, prosecution, management and scientific research

    It技術的迅速發展及其在企業管理中應用的普及，改變了整個企業管理的面貌，使企業的信息管理從以單個計算機為中心發展到以網路為中心，從根本上加強並促進了群體工作成員之間的信息交流、資源共享、科學計算、技術合作及有效管理等，進而推動了生產、經營、管理及科研事業的發展。
  17. Then ， the main discussion in this thesis is what measures can be taken to subcontractors in our country in facing the new mode of valuation with bill of quantities. the conclusion are that ， at the first ， they should faster the step to compile enterprise inner norm. construction enterprises must compile bid documents scientifically ， reasonably based in the self - inner norm which can reflect the actual expenditure and true technical and management standard

    接著該論文重點討論面對新工程造價計價模式，我國建築承包商應採取的措施：加快編制企業內部定額的步伐，投標企業必須以科學、合理，能夠反映企業實際消耗和真實技術、管理水平的企業定額為基礎編制投標書，才能做出有競爭力的報價；加強企業內部成本核算，從工程投標到竣工分不同的階段協調各相關部門工作，制定獎懲制度，有效降低成本，對于隱性成本也採取相應措施加以控制；改革企業經營機制，提高企業的人員素質，大力開發新技術、新工藝，提高企業科技含量。
  18. Computer aid coding system helps enterprises to realize the material auto coding, it is the basis of stock - in - trade control and management system implement. stock - in - trade control and management system can help enterprise managers to control the materials effectively in receiving, sending out, moving, and checking goods, so as to decrease stock - in - trade and capital occupied, avoid overstock, and assure the production and management can be executed successfully. the integration of the stock - in - trade control and management system with finance system realized control and management the capital stream effectively

    計算機輔助編碼系統幫助企業實現了物料的自動編碼，為實施存貨控制與管理子系統做好準備；存貨控制與管理子系統幫助企業管理人員對存貨物料的收、發、移動、盤點等操作進行全面的控制和管理，以達到降低存貨、減少資金佔用，避論文摘要一免物料積壓或短缺現象，保證生產經營活動順利進行的目的；存貨控制與管理子系統與財務系統的集成實現了資金流的有效管理與控制；成本核算模塊的開發為快速準確核算企業的成本與利潤提供了可能。
  19. ( 5 ) activity - based costing and activity - based pricing ( abp ) helps to cut marketing cost and to promote the competitive position of enterprise

    5 、作業成本計算和以作業為基礎的產品定價（ abp ） ，降低營銷成本，提高企業的競爭地位。
  20. On the basis of the introduction to the theory of abc, by combining the xi ' an transformer factory this paper made a further study in the following aspects, one is that the abc offers the correct cost information for the cost calculation of xi ' an transformer factory, the other is that how to exert the function of abcm to the decision making

    全文在介紹作業理論和作業成本管理理論的基礎上，結合對西安變壓器廠作業計算結果的再調查、再分析，著手從一、作業成本法在西變廠成本核算中提供精細、準確成本信息的思路、表現；二、作業成本管理模式在企業經營決策中如何發揮作用兩個方面展開深入研究。
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