現行成本會計 的英文怎麼說

中文拼音 [xiànhángchéngběnkuàijì]
現行成本會計 英文
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; ...
  • 行 : 行Ⅰ名詞1 （行列） line; row 2 （排行） seniority among brothers and sisters:你行幾? 我行三。where...
  • 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...
  • 現行 : 1. （現在施行的; 現在有效的） currently in effect; in force; in operation 2. （正在進行犯罪活動的） active
  1. Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate

    根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。
  2. 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。
  3. 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。
  4. According to heat balance theory, we calculate three kinds of average temperature of solar energy preservation pigpen in the coldest month. we analyze economic, social and zoology benefit of pigpen by dynamic cash analytic method and draw conclusion that we can increase pig ' s growth, diminish consuming of feedstuff, decrease raising cost, increase farmers " income. improve agricultural zoology environment by adopting solar energy preservation pigpen which is an item with economic, social and zoology benefit

    對太陽能保溫豬舍的保溫性能、吸收太陽能的能力進行了定量計算和分析；根據熱平衡原理，計算出三種太陽能保溫豬舍在最冷月份時合內的平均溫度；採用動態現金分析法對豬舍的經濟效益、社會效益和生態效益進行了分析，得出採用太陽能保溫豬舍，能加快豬的生長，減少飼料消耗，降低飼養成本，提高農民收入，改善農業生態環境，是經濟效益、社會效益、生態效益一舉多得的項目。
  5. The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision

    本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。
  6. This paper, based on the researching achievements of home and abroad, respectively studies and introduces the elementary theory and accounting treating of the preferred stock, stock warrant and treasury stock. the paper expounds the meanings of carrying out the system of the preferred stock, stock warrant and treasury stock in different angles, combined with relevant laws or regulations of our country, this paper proposes creatively accounting treating process or module of carrying out the preferred stock ' s redemption of our country in the future, and studies cash basis ' s accounting treating problem about the stock ' s transformation

    本文在借鑒國內外研究成果的基礎上，分別研究和介紹了關于優先股、認股權證及庫藏股的一些基本理論知識，分別佔在不同角度和立場充分論述了在中國開展優先股、認股權證及庫藏股制度的意義，結合我國的相關法律規定，創造性地提出了未來我國開展優先股贖回業務的會計處理程序或模式，並且對在關于股票轉換業務中涉及現金收付的會計處理問題進行了研究。
  7. The author think abc accounting is in line with accounting system on the whole. on the other hand, some conflicts with current accounting convention also exist

    作業成本會計在我國企業財務會計中運用是可行的，總體上是符合會計制度的，但同時它又與現行會計慣例存在一定的沖突，也是至今難以廣泛應用的癥結所在。
  8. The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable

    本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析，指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值，在會計上則體現為可收回金額低於資產歷史成本，是不同環境下對同一資產進行計量時所產生的計量差異；並剖析了資產發生減值的原因。
  9. 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。
  10. The main purpose of this chapter is to study the conteflt and procedure of quality cost acco [ lllting, including the arrangement of quality cost items, the accoaming method and analyses of quality cost, under the present accoatancy system

    本章主要研究在現行的會計制度下，質量成本核算的內容和程序，包括質量成本項目的設置、質量成本的核算與分析。
  11. The recognition and measurement also involve difficult accounting problems, such as derivative financial instrument accounting, inflation accounting, intangible assets accounting and accounting for foreign currency statement translation, etc. two main points are innovative : the theoretical foundation of comprehensive income in accounting and economics ; the colored reporting model of comprehensive income

    本文創新性研究主要包括:首先，根據現有的經濟學和會計學理論分析和總結了關于全面收益問題的理論基礎;其次，在對各國財務業績報告改革進行歸納分析的基礎上，借鑒國外研究成果提出了全面收益的「彩色報告模式」 。
  12. 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。
  13. 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。
  14. Next, the paper deeply discusses problem for confirmation and calculation arising from intangible asset accounting on knowledge economy condition. the paper also proposes that existing calculation approaches to intelligent resources and cost of intelligent products should be changed thoroughly

    進而，文章還就知識經濟條件下無形資產會計面臨的確認與計量問題進行了比較深入地論述，提出了對智力資源和智力產品成本計量必須對現行的計量方式和計量手段應作革命性變革的問題。
  15. 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。
  16. 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。
  17. In this paper, we think, first, during the start - up stage, village collective economy auditing should be predominated by agriculture section ( namely current auditing patterns ) ; second, during the stage of growth, village collective economy auditing should be predominated by the government ( namely near period reform target ) ; third, during the stage of sable development, village collective economy auditing should mainly adopt inner - auditing patterns, combination with society entrust audits ( namely long - term reform target )

    本文認為農村集體經濟審計的起步階段應當採用由農業主管部門主導的審計模式（即現行審計模式） ，其成長階段則應當由以國家審計主導的審計模式來推動（即近期改革目標） ，其穩定發展階段則應當採用集體經濟組織內部審計為主委託社會審計為輔的模式（即遠期改革目標） 。
  18. 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。
  19. Using the principal theory of activity - based costing as a springboard, this paper makes tangible -, deep researches on the design of abc accounting system, based on the condition in the international environment of our country ' s - progress, which is composed of five chapters

    本文以作業成本的基本理論為起始點，立足於我國發展與國際接軌面臨的現狀，就作業成本會計體系的設計進行了具體、深入的探討，共分為五部分。
  20. This article, with reviewing the literatures of logistics costs management, and made a discussion on the characteristic of the logistics costs and the relationship of the costs in the logistics system. the article focus on cost management based on the current costing accounting, and then pointed out the issues about the logistics costs management in the current chinese enterprises

    本文在對以往文獻進行回顧的基礎上，通過對企業物流成本的特性、物流系統的成本之間的相互關系等理論問題的探討，並結合目前國內企業在成本會計中對物流成本的處理方法，指出了我國企業現行的物流成本管理模式所存在的問題，並提出了改進現行物流成本管理的建議以及運用戰略成本管理思想進行物流成本管理的觀點。
分享友人
分享到 Line

分享到臉書