現實成本會計 的英文怎麼說

中文拼音 [xiànshíchéngběnkuàijì]
現實成本會計 英文
cca: current 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; ...
  • 實 : Ⅰ形容詞1 （內部完全填滿 沒有空隙） solid 2 （真實; 實在） true; real; honest Ⅱ名詞1 （實際; 事實...
  • 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...
  • 現實 : 1. （客觀存在的事物） reality; actuality 2. （合乎客觀情況的） real; actual
  1. Major principles included in gaap are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual - basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle

    公認會計原則所包括的主要原則有：客觀性原則，重要性原則，一致性原則，穩健性原則，權責發生制原則，充分披露原則，配比原則，實現原則和成本原則。
  2. Some related techniques and applications on supply chain are described. through studying the order - decomposing process simulation, this dissertation defines the two agent classes : coordination & resource agent, maps the order - decomposing process into a real - time control process formed by a group of agents, proposes finite state machine as a kind of ideal modeling approach used to analyze the real - time control process, describes the conversation rules of agent conversation classes, identifies agents & conversation rules and develops the conversation models by using the framework provided by jafmas, jdk1. 1 integrated development environment & java. according to the structural characteristics, this dissertation transforms the optimization of series supply chain design into multi - stage decision - making problem and develops an optimization model for it

    在對國內外供需鏈研究與應用進行大量調研分析的基礎上，本文給出了供需鏈的定義；闡述了供需鏈管理范疇的內涵、外延及其管理目標；綜述了供需鏈研究的現狀；在對訂單處理流程分析的基礎上，定義了兩種代理類：協調代理和資源代理，創見性地把訂單分解?匹配過程映射為一個由多個代理組成的實時控制過程；針對實時控制過程瞬時狀態難以描述的特點，本文首次把有限狀態機fsm應用到訂單分解?匹配過程中，用以描述代理會話類的會話規則；在jafmas平臺上，利用jdk1 . 1集成開發環境以及面向對象編程語言java設計了jafmas的面向對象代理模型，實現了代理會話規則的有限狀態機模型。
  3. The most important accounting principles include the accrual principle, the historical principle, the realization principle, the matching principle, the prudence principle, the objectivity prin ? ciple, the full - disclosure principle, the consistency principle and the materiality principle

    最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。
  4. The stable - monetary - unit concept is the accountants basis for ignoring the effect of inflation and making on restatements for the changing value of the money. the most important accounting principles include the accrual principle, the historicl principle, the relization principle, the matching principle, the prudence principle, the objectivity principle, the full - disclosure principle, the consistency principle and the materiality principle

    最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。
  5. But being influenced by planning economy for many years, there are still many defects in financial management. for example, financial system is still the model of concentrating money into company " s headquarters, the headquarters is profit center, and the subordinated company is cost center. the function of financial management is not divided from function of accounting

    內蒙古電力於1998年由政企不分的企業局改制為國有獨資的有限責任公司，實現了應用財務管理職能的前提，但因長期受計劃經濟的影響，財務管理體制仍沒有脫離高度集中、統收統支的模式，成本核算與利潤核算分屬于不同的主體，公司總部相當于利潤中心，所屬單位相當于成本中心；財務管理職能沒有完全從會計職能中分離出來，仍以核算為主。
  6. 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。
  7. Then, this article gives a demonstration of legislation mode of protection to computer software from the angle of legislation construction in information society, and cons ides that it is a realistic selection at present to apply the comprehensive system based on copyright law including other laws. but in the long term, we should establish special law department, that is, industry copyright law to provide special protection to computer, software

    進而從信息社會法制建設的角度出發，為實現利益平衡及適當保護民族軟體產業的發展的價值目標，根據軟體的基本特性和國內外的立法趨勢，對計算機軟體的立法保護模式作了自己的論證和展望，認為：近期採用版權法為主，多法綜合保護的模式是一個比較現實的選擇；而長遠的方向應該是專門的工業版權法保護，並可能將構成一個新的邊緣法律部門。
  8. 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。
  9. At first, the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research. the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder, but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment, accounting institution, accounting behavior. the postulates of accounting ethics include : the postulates of scarceness of resource, environmental uncertainty, incomplete information, positive transaction cost, bounded rationality social human, opportunism

    首先對國內外會計倫理研究現狀進行了回顧，說明了會計倫理研究的理論意義和實踐意義，明確了會計倫理的定義和研究對象，提出了會計倫理研究的六大假設，認為會計道德是指會計人員在企業各利益關系者之間的行為應該如何，而會計倫理既包括會計人員在企業務利益關系者之間的行為應該如何，還包括會計人員在企業各利益關系者之間的行為事實如何；會計倫理研究對象包括對會計環境、會計制度和會計行為進行倫理推理；會計倫理假設包括資源稀缺假設、環境不確定性假設、信息不完備假設、交易成本為正假設、有限理性社會人假設和機會主義假設。
  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. The myth states that the unknown architect, then in his thirties, submitted rough sketches to the competition judges, that he ignored most of the rules, that his design was only selected after being plucked at the last moment from the reject pile by one of the judges, and that the design was unbuildable

    傳聞說，這位名不見經傳的建築師向評委會遞交設計方案時只有30來歲；他對大多數規則都置之不理；他的設計方案是最後一刻一位評委從淘汰的紙堆中抽出來的，否則他的設計根本無法變成現實等等。
  13. The primary difficulty in this text is to the choice of the pricing method of the assets based on the value theory. the study on this question contributes to looking for the rule of development of the historical cost measures attribute, even whole assets measure

    本文以價值論對資產計價方法的選擇進行評價，有助於探求歷史成本計量屬性乃至整個資產計價的發展規律；同時，本文也從會計學本身的理論和實踐等多個角度研究了各種計量屬性現實存在的必要性。
  14. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination

    以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。
  15. Based on the accounting theory the paper is focused on the defects of accounting control in chinese listed companies. practices of modern economy have shown that the excellent designed accounting control has a great effect on the quality of listed companies. the accounting control will promote the healthy operating of stock market ; otherwise, it will make enterprises and stock market go in a vicious state

    而會計作為一項重要經濟管理活動，正是通過會計控制產生出高質量的會計信息，並據此對企業經營決策與資金價值運動進行監控，合理保證企業的資本經營在保值的基礎上實現最大限度地增值，以實現既保護企業投資者和債權人的合法權益，又促進企業持續成長和資本市場健康發展的目標。
  16. This dissertation focus on the issues involving revenue recognition, especially some basic aspects, including basic concepts about revenue recognition such as the nature and meaning of revenue, the basis of revenue recognition - accrual basis or cash basis, the basic criterion of revenue recognition, etc. and the issues of several kinds of revenue recognition are also discussed detailedly

    收入確認準則的制訂成為會計界的一大熱點。本文以收入確認為研究重點，主要探討了與收入確認相關的若干基本問題，包括收入確認有關的基本概念，如收入的性質與含義、收入確認的基礎? ?權責發生制還是收付實現制、收入確認的基本標準。
  17. 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。
  18. Theoretically speaking, there are many means to lightening primary product ' s market risk, for example, developing agricultural insurance, developing primary product ' s time - bargain, etc. thus according to the chinese present social and economic condition, improving the peasant systematization and developing peasant cooperated economic organization in the circulating field are the appropriate means to resist primary product ' s market risk, in the first part of this dissertation i have defined the concept of primary product ' s market risk, expatiated the premise term and reason which induces primary product ' s market risk, and described its basic character ; then applied statistical method to analyze primary product ' s market risk china is faced with, and indicated that the primary product ' s market risk has become a dominating risk of the agriculture ; following that, on the basis of describing category, originated mode, management style of the peasant cooperated economic organization in the circulating field, i illuminated its problem and offer the countermeasure ; in addition, i attach a case which can demonstrate the function of the peasant economic organization in the circulating field on the aspect of lightening the primary product ' s market risk

    從理論上來說，規避農產品市場風險的手段多種多樣，譬如開展農業保險、發展農產品期貨交易等，但是結合中國目前現實的社會經濟條件，提高農民的組織化程度，發展流通領域農民合作經濟組織才是目前抵禦農產品市場風險的現實途徑。本文開篇對農產品市場風險的概念進行了界定，並詳細論述了農產品市場風險產生的前提條件、形成的原因及其基本特徵；然後運用統計分析的方法對我國目前面臨的農產品市場風險進行了分析，並指出農產品市場風險是現階段我國農業面臨的主要風險；緊接著在闡述農民合作經濟組織的類型、發起方式、經營管理等的基礎上分析說明流通領域農民合作經濟組織可以切實有效地規避農產品市場風險；最後闡明流通領域農民合作經濟組織存在的問題，並給出了對策性建議，另外還附上一個實例說明流通領域農民合作經濟組織在規避農產品市場風險方面的作用。
  19. The paper analyzes general accounting principle of oil & gas industry in the united states and evaluates two kinds of accounting methods. successful efforts & full costs. research is made to the investment accounting method of the united state relating to various phases of oil and gas operation, including property acquisition, retention and surrender, exploration, development and production

    本文從介紹美國油氣工業基本會計核算原則出發，在研究美國礦區購置成本、折舊的單位產量法以及勘探、開發、生產不同階段的核算方法的基礎上，分析了現階段我國石油投資核算現狀，指出了其存在的油氣成本反映不實、折舊方法不合理、國家對于礦區產權無法體現等問題。
  20. Although i ' m a f. 7 student, i have studied account for two years. i got a c in account in ce. i can provide many past papers and practice papers. i hope you can consider my application. thank you

    本人為應屆高考生，現有修讀會計，同時，本人亦有為小學生補習，本人于會考會計科成績為c級，本人實在希望能獲得此補習機會，希望閣下能考慮本人的申請，謝謝。
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