現代成本會計 的英文怎麼說

中文拼音 [xiàndàichéngběnkuàijì]
現代成本會計 英文
modern cost accounting
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 代 : Ⅰ動詞1 （代替） take the place of; be in place of 2 （代理） act on behalf of; acting Ⅱ名詞1 （歷...
  • 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...
  • 會 : 會構詞成分
  • 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...
  • 現代 : 1 （現在這個時代） modern times; the contemporary age [era]2 （現代的） modern; contemporary現代...
  1. We conclude that the impact of transaction cost on the institutions for control is paramount because political actors can strategically design structure, procedures, and norm in order to mitigate their informational disadvantages and to enfranchise important constituencies into the regulatory process, thereby increasing the likelihood of obtaining desired policy outcomes from the agency

    本文結論發現，交易成本對管制機構受政治控管的程度具有關鍵性的影響，而政治監督機構也會藉由制度結構設計、行政程序規?或特許授權等策略方式來彌補其在委代關系中的資訊劣勢情況，並避免管制行政機構的脫?行為。
  2. Our company took the lead in establishing a factory specialinzing in producing inflatable models and balloons in 1995. for the last 10 years, with great support and concern from all circles of society and by a common effort of our staff, the enterprise isadvancing in agreat stride, to be the biggest prodution center in china for producing inflatable models and balloons, with a activeties scope from production, marketing, design and research. the company has full range of products, such as : inflatable models and balloons made by pe, pvc complex film, nylon cloth, oxford, reinforced oxford, euphotic oxford, and also inflatable toys. pop commericials, and swimming articles, etc. the company also has a strong technical force : all the products with a unique creative idea, carefully selected materials, vivid and vast sculpt, also can be equipped with computer controlled lighting and sounding system. the lighteing inflatable model is the first in china and has obtainde a patent. the inflatable products, which have a spectacular and impressive visual effect, can be put on advertisement, celebration ceremony, and business activities, giving a commercial culture atmosphere into the citys sight. they are the best choice of advertisers and business people with insight

    本公司於1995年在國內率先創建氣模氣球生產專業廠家，十年來，在社會各界關心支持和全體員工共同努力下，企業發展突飛猛進，現已成為集生產銷售設計科研為一體的國內同行業最大企業，成為國內最大的氣球氣模生產基地。產品品種全： pe pvc復合膜尼布牛津布增強牛津布透光牛津布等材料的氣球氣模，以及充氣兒童玩具pop廣告物水上泳具等產品應有盡有發光氣模等多項產品屬國內首創並獲專利，其產品一旦充而擴之，投放于廣告慶典商務活動，視覺效果巍為壯觀十分搶眼，不僅為都市空間增添了一道亮麗的商業文化景線，更為現代廣告人商人慧眼所識。
  3. Ms thesis pidceeds for the thcory of modest cost tw accountin. it has wid and absoed the intemal and extemal researe achivements. ms thesis has nded on the thcory of standard costing and activitydsased costing and anaised the merits and shortcorning of adoptin the swt costing in the modem mses. it leads the though of the activitybased costing into the establishin of standar costin. it no only have reserved and absobo the meri of sch costing and activity4ased costing bu also overcomed the shortcornin of each cost methed

    本文以現代成本管理會計理論研究為基礎，在總結和吸收國內外研究成果的基礎上，通過對標準成本法和作業成本法的理論研究並對現有企業採用標準成本制度存在的優缺點進行分析的基礎上，通過將作業成本思想引入產品標準成本的制定，保留和吸收標準成本法和作業標準法的優點，同時又克服了兩者的缺點，創造性提出「作業標準成本」這一概念。
  4. To the infiltration of social life of various fields with science and technology, modern dispute and science have been already inseparable, the scientific evidence becomes the new " king of the evidence ", has formed the enormous impact to judge ' s judgement right. this text set forth one ' s views in the platform with the judge how to examine and assert scientific evidence, how to restrain invasion and attack to the mechanism of dispute solves from expansion of expert discourse - right

    關于科學證據的文章可謂汗牛充棟，其中絕大多數是對所謂鑒定體制的批評與設計，對于科學證據的基本問題以及法官如何審查認定科學證據的論文卻寥若星辰。隨著科學技術向社會生活各個方面的滲透，現代糾紛與科學已經密不可分，科學證據成為新的「證據之王」 ，對法官裁判權形成了巨大的沖擊。
  5. The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management

    其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題，提供了設計思路：以激勵機制為核心，在制度基礎上實現「激勵相容」 ，以「市場鏈」為紐帶的業務流程再造，把人的管理與財和物的管理結合起來；最後本文論述了內部制衡的實施是新經濟時代的要求，在實施中關注的問題：變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。
  6. If the modern design method is applied to manufacturers, we can reduce investment outlay, shorten development cycle, reduce calculation error, cut down experimental expense, reduce the cost and advance the reliability, so the study of the subject can yield good economic returns and social benefit

    將現代設計方法應用於生產廠家，可節省研究開支，大大縮短開發周期，減少計算誤差，減少試驗費用，降低成本，提高產品的可靠性，因此本項目的研究具有良好的經濟效益和社會效益。
  7. Transport traditional warehousing enterprises are established in the majority of the planned economy era, state - owned enterprises, these enterprises generally logistics infrastructure investment is insufficient, but has many years of experience in the logistics operation, and rules and regulations, good corporate reputation, warehousing and transport operations at the core provide relatively complete logistics services, with a strong ability to attract customers, and formed a basic customers in the community establish corporate image and brand effect of the logistics business remained relatively stable development of the situation, but as a modern logistics development, a modern logistics, long - span, dynamic and strong, can be divided into and the complexity of the advantages of traditional storage transport sector there are many issues, such as : management methods are backward ; the logistics facilities and equipment, lack of investment in facilities aging ; still lack the overall planning of a detailed and clear market orientation, lack of modern logistics management concept outdated marketing logistics, resulting in the mainstream enterprise customer groups scattered, low - level mobility of the large, it is difficult to retain the high - end customers ; enterprise systems and internal operating mechanism of the lack of vitality

    留學解答資訊網:傳統的倉儲運輸企業多數是建立於計劃經濟時代的國有企業，這些企業一般對物流基礎設施投入不足，但是有多年的物流運作經驗，和規章制度，良好的企業信譽，以倉儲和運輸業務為核心，提供相對齊全的物流服務，具備了較強的招攬客戶的能力，形成了基本顧客群，在社會上樹立起企業形象和品牌效應，使物流業務保持著相對穩定發展的態勢.但是隨著現代物流的發展，較于現代物流，大跨度性、動態性強、可分性、復雜性等優點，傳統倉儲運輸業出現了許多問題，例如：管理手段落後；對物流設施設備的投入不足，設施老化；尚欠缺詳細的整體規劃和清晰市場定位，缺乏現代物流管理理念；物流營銷方式比較陳舊，造成企業主流客戶群體分散，級別較低，流動性大，難以保留中高端客戶；企業體制與內部運作機制欠缺活力。
  8. The discussion of cultural construction mode in baibuting community is developed as following : the first part presents author ' s motivation in carrying out the research, defining some concepts and introducing a few common modes of cultural construction in urban communities. the second part is a detailed description of fundamental ideas and content, advocating the notion of " human oriented, moral centered, law abiding, trying to creating a modern community with the capacity of sustainable development ", introducing its unique homestead culture. the third part sets forth the innovation of community culture construction modes in baibuting community : in order to create a, human - oriented community culture, establish a peaceful and content environment for the socialism ideology, the baibuting community made innovation on community management system ; by the analysis of the occupational statistics and object groups, the author found out that most of residents come from the middle class ; then, the author gives the definition of middle class and its general features in a sociological perspective ; finally, the thesis analyses the characteristics of the community residents " pursuit of culture and the harmonious development of community culture in aspects like value system, consumption habits, cultural needs

    本文通過理論學習，對百步亭花園社區文化建設的模式進行了探索研究，在現狀調查過程中，筆者發現百步亭的社區文化建設之所以成功，除了開發商和物業管理中心的組織建設外，還有小區居民的積極參與合作，三者密不可分，而這又與居民所屬的階層文化訴求密切相關，於是，本文就百步亭社區文化建設模式作了論述，思路如下：文章的第一部分：提出本文研究的緣起，並對一些與本文有關的概念作了界定，還介紹了幾種城市社區文化建設的一般模式；文章的第二部分：介紹百步亭花園社區文化建設模式的基本思想和內容，提出了「以人為本、以德為魂、以法為行，努力創造可持續發展的現代文明社區」的口號，並介紹了其獨具特色的家園文化；文章的第三部分：對百步亭社區文化建設模式的創新作了論述：百步亭社區為了營造以人為本的社區文化，構建社區安居樂業工程，為社會主義思想道德體系提供良好的社會文化環境，在社區管理體制上作了創新；還通過對百步亭社區居民的職業統計，來源群體，分析出其從屬的社會階層主要是社會的中間階層；再次，從社會學角度，定義了中間階層及一般特徵；最後從價值觀、認同感，消費觀念、文化需求等方面，分析了其文化訴求的特徵和與社區文化的協調發展；文章的第四部分：從整合功能和導向功能兩方面總結了百步亭社區文化建設的社會效應；並對百步亭社區文化建設模式的不足提出了意見和建議。
  9. The article intend to analysis the precess, character and motivion of development in traditional street space in which contain abundant cultural heritage. through investigation the writer should analysis the characte r, form and the relationship with each other, and furthermore find the pattern of the space in the fulture. what the most important is to summarize the spitits in traditional street space, such as activition, fuction, cultural elements, social customs and quatity of space. in order to put these elements to the exploit of new street space and find how these elements should be used, the writer regards some streets as the examples such as wenming street in kunming, xinhua street in lijiang jianshe rode in luxi. through research the writer find problems which exist in not only traditional but also in new street and express individual viewpoint about how to solve the problems. there are several ways to keep the new street exploition success. in the first place, we shoule know about all kinds of influences and synthesized elements. secondly mastering the mechanism of the development by oneself is indispensable. in the last place, it is necessory not to imitate some certain model which is plausible in other place. in the l ast of the article, the writer uses a new project to further illustrate the way to put the theory what have mentioned above into the practice

    並從自然，社會，經濟及社會文化方面分析產生的根源，發展動力，其次通過實際調查，對現有傳統商住的物質形態要素進行分析，從商空間及住空間的基本特徵，型制入手，探索傳統商住街區的空間形態，結構組成，商與住空間關系，空間性質及空間如何相互轉化。以此來尋找傳統商住街區物質形態特徵，同時結合具體實例強調在傳統商住街區改造、新區的規劃設計中應當重視非物質要素內涵的提取、如活動者及社會結構、功能意義、空間品質、文化氣息，保持歷史傳統的延續性的必要性與可行性。在文章的後半部分，有針對性的對遺留下來的傳統商住街區-昆明文明街、麗江新華街、瀘西建設路的物質形態特徵和非物質形態特徵的分析，找出現存的問題，並針對問題發表個人的觀點，指出引導現代商住街區的開發與改造中，保持形態合理發展的正確途徑是了解影響形態發展與演變的各種因素及其綜合作用，把握好形態演交的內在機制，而不應刻意追求某種特定的模式。
  10. It also shows the two principal methods to measure and evaluate the extent of equity, and summarizes the gains and losses, the success and failure that china has made during the decades of planning economy and socialist market economy. after that, the thesis makes an empirical study on the status of equity and efficiency and their relationship in some other countries in the world. at last, using the experience on the issue of equity and efficiency of other countries for reference, and employing the fundamental principles of marxism " political economics and the general approaches of the western economics, the thesis analyzes and demonstrates the issue of equity and efficiency during the process of modernization in china, and proposes the view that china should realize the sound interaction of equity and efficiency basing itself upon the reality and taking a broad view of the future

    本文採取理論研究與實證分析相結合的方法，在搜集和查閱了大量國內外文獻資料的基礎上，詳細介紹了國內外關于效率與公平的概念、分類和相互關系的認識、主張和觀點，介紹了對公平度進行評價的兩種主要方法，總結了中國幾十年計劃經濟和社會主義市場經濟的得失成敗，並對世界主要國家公平與效率的狀況及其結合狀態進行了深入的實證研究，在借鑒世界各國關于效率與公平問題的實踐和經驗教訓的基礎上，運用馬克思主義政治經濟學的基本原理，借鑒西方經濟學的一般方法對中國現代化進程中效率與公平的問題進行了全面、嚴密的分析與論證，提出了社會主義初級階段正確處理公平與效率問題的思路和原則及「立足現實，著眼長遠，實現公平與效率良性互動」觀點。
  11. 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。
  12. Zhuhai zhengde partnership certified public accountants, zhuhai wintop tax accountants, zhuhai wintop accounting service co., ltd. are modern accounting agency service organizations approved by the competent authority and registered at zhuhai administration of industry and commerce

    本機構由珠海正德合夥會計師事務所、珠海永拓稅務師事務所、珠海永拓會計服務有限公司組成，是經上級有關部門批準，珠海市工商行政管理局注冊登記的、頗具現代模式的會計中介服務組織。
  13. 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。
  14. Based on the specilized production of interim products, this paper mainly focuses on the study of two aspects, dealing with the problems such as incompleteness and improperness of costing, inefficient cost controlling, etc. this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity, pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method, thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries, this paper carries out the research of the

    因此，本文基於中間產品專業化生產，針對中國船廠成本核算內容不完整、核算方法不適應，成本控制效果差等問題著重進行了兩方面的研究工作。提出適應中間產品特徵的分層成本計演算法，完善成本核算內容。探討知識經濟時代財務管理發展要求和會計信息質量要求，提出商譽是人力資本超額使用價值的觀點，針對現代造船中間產品專業化生產所具有的特點，以及成本核算中客觀性和相關性差，可讀性不強等問題，研究了船廠生產組織特點和管理要求，提出了延伸于分批零件法的分層成本計演算法，拓展了造船人力資本和質量成本的核算內容。
  15. The college possesses one national key research base of humanities and social sciences - " the center for agricultural and rural development " ( co - built with other colleges and institutes ), four research centers - the center for technological innovation and industry development, the center for innovation and development, the center for human resources and strategic development, and the institute of real estate research, and twelve research institutes - the institute of management science and information system, the institute of management engineering, the institute of human resources management, the institute of finance and accounting, the institute of business organization and strategy, the institute of marketing management, the institute of decision and optimization, the institute of enterprise investment, the institute of tourism, the institute of hospitality management, the institute of agricultural and rural development, and the institute of township enterprise and small town development, the college has scored brilliant achievements in scientific research

    學院擁有一個國家級人文社科重點研究基地"農業現代化與農村發展研究中心" ；七個校級交叉學科研究中心：浙江大學技術創新與科技產業發展研究中心、浙江大學人力資源與戰略發展研究中心、浙江大學創新與發展研究中心、民本經濟與管理研究中心、浙江大學房地產研究中心、浙江大學資本市場與會計研究中心、企業成長研究中心；十二個研究所：管理科學與信息系統研究所、管理工程研究所、人力資源管理研究所、財務與會計研究所、企業組織與戰略研究所、營銷管理研究所、決策優化研究所、企業投資研究所、旅遊研究所、飯店管理研究所、農村經濟發展研究所、鄉鎮企業與小城鎮發展研究所。
  16. To realize business course and financial affairs check and calculation are linked, reflect the situation of the nostro - nostro account in real time, carry on controlling credit to the agent, control the business to carry out, realize such accounting functions as journal ledger, subsidiary ledger and cost accounting, etc., and offer it with the interface of the professional financial software, and really realize the business financial affairs integrated

    R5實現業務財務一體化。實現業務過程與財務核算聯動，實時反映往來賬情況，對代理商進行信用控制，並控制業務執行，實現總賬明細賬和成本核算等會計功能，並且提供與專業財務軟體的介面，真正實現業務財務一體化。
  17. In the chapter 2, on the basis of combining the development practice of loan security, the article analyzes the main problems existing along the development of loan security in china : vain security, unsatisfied security, fault security. it also gives deep exposition to the concrete manifestation of these problems and identifies there are much contradiction between the law theory and financial practice. in the chapter 3, through analyzing the problems existing in loan security, the writer thinks what is necessary for china to develop loan security is to change and improve legal protection system for loan security and suggests some solutions to the existing problems : a ) to change and improve the law system

    在結合商業銀行貸款擔保的發展實踐的基礎上，分析了目前中國商業銀行貸款擔保發展存在的瑕疵：無效擔保、擔保落空、虛假擔保；深入的論述了這些問題的具體表現；剖析了產生這些問題的法律原因和社會原因，認為就商業銀行貸款擔保法律制度本身來看，無論從法律法規制定的技術水平，還是從法律法規本身反映的金融法律實踐的要求，都不能滿足我們今天的發展要求；而且長期的計劃經濟的金融體制下所形成的制度和觀念與滲透著法治精神的現代金融體制也存在著很多不相包容的地方。
  18. With the quickness of the international capital flow and the rapid development of the global economic trend, the international accounting, which has taken on the important task of the international economic information, had made great progress

    隨著國際資本流動的加劇和世界經濟一體化趨勢的迅猛發展，承擔著國際經濟信息交流重任的國際會計得到了長足的發展，已經成為現代會計學的重要方面。
  19. 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。
  20. The paper analyzed the characteristics of the model, the trend of modern business enterprise organization, and basic principle of the change factor in details. at the same time, the paper analyzed systematically a few typical organizes mode and characteristics of the third - party logistics enterprise on the basis of analysis before. in the views of a series of analysis, the paper puts forward : they flatly organization model is a main direction that modern big and medium - sized business enterprise ( group ) is main to organize because of its special advantage in the aspects of information delivering in information ages. the network and new matrix organization model is a main trend that the big third - party logistics enterprise organization model develop

    本文第一章概述了選題意義以及與選題相關的國內外現狀，第二章以現代企業組織理論為基礎，研究了現代企業組織模式特點和發展變化趨勢，分析了企業組織模式設計的基本原理及權變因素，提出了扁平化組織結構由於其在信息傳遞等方面的獨特優勢，在當代信息化社會中將成為現代化大中型企業（集團）主要採用的組織模式的主要論點，還得出網路結構和矩陣結構由於其在企業信息傳遞方面的獨特優勢將成為大型物流企業主要採用的組織結構的結論。
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