管理成本會計 的英文怎麼說

中文拼音 [guǎnlǐchéngběnkuàijì]
管理成本會計 英文
i managerial cost accounting
  • 管 : Ⅰ名詞1 （管子） pipe; tube 2 （吹奏的樂器） wind musical instrument 3 （形狀似管的電器件） valve;...
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 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...
  • 管理 : manage; run; administer; supervise; rule; administration; management; regulation
  1. 2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system

    盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。
  2. Cost accounting introduces appropriate cost management concepts, techniques and skills such as cost planning, cost behavior, cost estimation, and cost accumulation and allocation systems ( job, process and activity - based costing )

    成本會計介紹了適當的成本管理概念、技術和技能，如：成本計劃、成本特徵、成本評估和成本積累和分配體系（職位、過程和作業成本） 。
  3. In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting

    摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。
  4. 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。
  5. Secondly, he should analyse value structure of corporation ' s basic operation and reengineer account system that can provide entire and accurate information about action. this is foundation that management control accounting system can carry effect into execution

    其次在內部環境基礎上分析公司基本活動的價值構成，設計以價值為基礎的能全面準確反映信息並能控制價值驅動因素的會計系統，這也是管理控制會計系統能有效發揮的基礎。
  6. The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them

    鑒于內部環境審計和社會環境審計在我國尚未開展，有關的研究也較少，作者僅對內部環境審計和社會環境審計的內容提供了一些思路，如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容，而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。
  7. The paper analyses the conceptual conflicts and standards harmony of american federal management costs accounting to provide references

    本文對美國聯邦政府管理成本會計實務中的概念沖突及其準則協調進行了分析。
  8. On the issue of inherent management of the enterprises, liu laid stress on the selection and control of the talents, based on the cognition that “ to take good charge of an enterprise, it should be in the first place to find a good specialist ” and “ all people are not perfect and all talents are not generalists ”. he was open - minded enough to absorb the idea of “ scientific management ” believed by the current enterprises in the west and establish the cost accounting system and the department organization and management system, bettering up the control both of finance and organization and improving the enterprise benefits

    在企業內部管理上，他從「要辦好企業，首先得物色好專門人才」及「人無全人，才無通才」的認識出發，重視「人才」的選聘和管理;以開放的心態，吸收西方近代企業「科學管理」思想，建立成本會計制度和分科層組織管理制度，改進企業財務管理和組織管理，提高企業效益。
  9. The courses include politics, chinese, mathematics, english, information technology and application, physical education and health care, art appreciation, preliminary accounting, management of transport enterprises, overview of logistics, financial management, the basis of economic laws, storage and transport, accounting computerization, international trade practice, customs operation, accounting simulation, etc

    開設有政治、語文、數學、英語、信息技術與應用、體育與保健、藝術欣賞、基礎會計、運輸企業管理、物流學概論、統計學原理、成本會計、財政與稅收、辦公自動化、運輸企業會計、財務管理、經濟法基礎、倉儲與運輸、會計電算化、國際貿易實務、報關實務、會計模擬等課程。
  10. The seperation of owner ' s rights and management ' s rights leads to the economy responsibility. the owners of property need to direct how is going with the economy responsibility by managements. at the same time, managements need to release it, as a result. auditing comes into being. but both the owners and managements are just pursuing maximum effect of themselves. agent cost comes from it. how to deal with the agent cost becomes the most important topic of corporate governance. in fact. auditing is one of methods releasing agent cost. one handjt should be the key point in corporate governances the hand corporate governance will influnce the auditing effect

    由此可見，審計實質是代理成本中的監督成本，是降低代理成本的重要途徑。因此，審計（包括內部審計和外部審計）執行的效果，是公司治理理論和實務中需要研究的重點問題，而公司治理的完善程度也會反過來影響審計的獨立性和審計的效果。伴隨著受託財務責任發展為受託管理責任，與財務審計相對應的管理審計產生了。
  11. Songer, “ selecting design - build ： public and private sector owner attitudes, ” journal of management in engineering, vol. 12, no. 6, november / december, pp. 47 - 53, 1996

    日本社團法人土木學會，設計、施工技術一體的活用方式之公共工事的適用性相關研究業務報告書，建設管理委員會，平成10年6月。
  12. Flow cost accounting has been developed in response of the criticism from ecology, which relieves pressure on the environment and cuts costs by the measures of flow management and at the same time improves economic and environmental efficiency

    摘要流轉成本會計是為回應生態學方面的批評而發展起來的，它通過流量管理的手段減輕環境壓力和降低成本，同時提高經濟效率和環境效率。
  13. About the short - term government measure, we should make system improvement and innovation, mainly includes perfecting internal control system, perfecting company governance structure, consummating accounting standards, preparing comprehensive income reports, using the fair t value measurement attribute, using eva and the balanced scored card and implementing capital cost accounting, perfecting contract to clear property rights, perfecting accounting laws, and perfecting punishment mechanism. about the long - term government measure, we should consummate the incentive mechanism, and build the positive enterprise culture, cultivate enterprise superintendent ' s ideology capital

    短期治理措施方面，需要進行制度改進與創新，主要包括健全內部控制制度;完善公司治理結構;完善會計準則;編制全面收益表，採用公允價值計量屬性;採用eva與平衡計分卡，實行資本成本會計;完善契約以明確界定產權;完善會計法，健全懲罰機制等七個方面。長期治理措施方面，包括激勵機制和企業文化兩個方面，應當完善激勵機制;營造積極的企業文化，培育企業管理者的意識形態資本。
  14. Now many industries entry the narrow margin of profit age, so enterprises must seek for a new profit growth point and fairly undertake the society responsibility. under the double drive, a company how can successfully manage its reverse logistics and how designs it ' s working process that should be a most important matter

    在目前許多行業進入微利時代的前提下，尋找新的利潤增長點以及適當的處置本企業造成的廢棄物以善盡企業的社會責任的雙重驅動下，具體怎樣成功實施逆向物流管理，怎樣設計自己的作業流程就是供應鏈中有可能實施逆向物流管理的企業所應關注的課題了。
  15. Helpful features like a setup guide and preparation checklist, navigation aids, wizards, and an online tutorial make it easy for you to hit the ground running ! with peachtree accounting 2006, you get the tools you need to start working immediately

    並包括超過150種報表peachtree包括超卓的業務管理並利用成本會計及數據使你更有效地管理現今社會日益增長的公司業務、財務管理及一齊網際網路上的業務。
  16. Based on the systemic analysis on all the working contens, we grasp the first hand data through investigation, then introduce the theories of technological ( manufactdring ) cost, technique economics and management principle as the academic coach and analyze the economic characte of a1l the working contents qualitatively and quantificationally by the system research means. at the same time, we define the method and index of qualitative and quanitative analysis after studying the influence to aviation enterprise tcchflological management economical character by adopting world advanced manufacturing technology finally t8king cac as an example, this thesis explains how to develop the application wor of economical study during technological management in aviaton entcrpnse

    在對其各項工作內容進行系統分析的基礎上，通過調查了解掌握了第一手資料，以成本會計學、技術經濟學、管理學等有關理論為指導，運用系統研究的方法對航空企業工藝各項工作內容的經濟性進行了定性和定量的分析，同時，以發展的眼光，對實施世界先進製造技術將給航空企業工藝經濟性帶來的影響進行了分析研究，確定了經濟性定性分析和定量分析的方法和指標，給出了航空企業工藝經濟性水平評價的模型。
  17. As the financial system reformation goes more further, the ccbs have no systematic advantages any more, meanwhile, the disadvantages like small - sized, weak bases, lack of capital and complex competition ability, especial the profit ability has became more and more obvious. according to the statistics offered by the china banking regulatory commission ( cbrc ), by the end of 2004. 11, the total assets of all the ccbs in china is 1. 9 trillion, and the equity is 693 billion. according to the five - category classification, the balance of non - performing loans ( npl ) is 9. 7 %, and the average capital adequacy ratio is 2. 7 %, while the average total assets is less than 0. 1 %, which is only 1 / 12 of american average level

    我國中小商業銀行的主力軍? ?城市商業銀行風風雨雨近十年，在過去的十年中，初步化解了多年積累的風險、在地方經濟發展中發揮了重要的作用;隨著金融體制改革的全面深化，城市商業銀行的體制、機制優勢逐漸與競爭對手同質化，規模小、底子薄、資本實力弱、綜合競爭能力差尤其是贏利能力弱的劣勢日益凸現，據銀行業監督管理委員會的統計，截止2005年11月，全國城市商業銀行資產總額為1 . 9萬億、所有權權益693億、按照貸款五級分類，不良貸款余額為1027億、平均不良貸款率為9 . 7 % 、平均資本充足率為2 . 7 % ，其中平均的總資產收益率不到0 . 1 %是美國平均水平的1 / 12 ，就是跟印度、馬來西亞等發展中國家比差距也不小，中小商業銀行的財務問題逐漸成為了其進一步發展的瓶頸，財務風險凸現，潛在的財務危機也日益加大。
  18. 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。
  19. The environment and records management committee, composed of green executives from units and sections and chaired by the departmental secretary, the department s green manager, continued to seek staff suggestions, set directions in our green policies and issued green office guidelines

    環境及檔案管理委員會由本局的部門秘書（即部門環保經理）擔任主席，成員包括來自各科和各組別的環保主任。委員會繼續聽取員工的環保建議，制訂環保計劃的方向和辦公室環保指南。
  20. The first we will get the message including activity, driver and overhead cost from mrpii the integrating abc system will compute the overhead cost of conduct and process, analyze and control the cost procedure at last. making the mrpii estimation and mrpii application turn - up to be the information resource of abc. it consist the activity cost database design, the analyses, quantification, collection of activity and driver

    系統依據mrpii中記錄的大量的生產過程處理信息，統計出abc法所需要的作業、動因和成本中心費用等，通過并行abc系統進行產品和流程間接成本的計算，最後依據管理會計的思想對其分析和控制； mrpii系統評估和應用調整，使其成為abc法的信息源。
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