經濟核算方法 的英文怎麼說

中文拼音 [jīngjìhésuànfāngfǎ]
經濟核算方法 英文
method of economic calculation
  • 經 : 經動詞[紡織] （把紡好的紗或線梳整成經紗或經線） warp
  • 濟 : 濟名詞1. （古水名） the ji river2. （姓氏） a surname
  • 核 : 核構詞成分。
  • 算 : Ⅰ動詞1 （計算數目） calculate; reckon; compute; figure 2 （計算進去） include; count 3 （謀劃;計...
  • 方 : Ⅰ名詞1 （方形; 方體） square 2 [數學] （乘方） involution; power 3 （方向） direction 4 （方面） ...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 經濟 : 1 [經] （社會物質生產和再生產的活動） economy 2 （對國民經濟有利或有害的） economic; of industria...
  • 核算 : adjust accounts; check computation; business accounting
  • 方法 : method; means; way; technique; process; procedure; plan; device; recipe; fashion; tool; maneuver
  1. The second section described the accounting issues brought by cyber economy environment including the impact to the accounting suppose, accounting target, the content, the means, the process of accounting checking and the impact to the accounting information system. the third section described the ideas of the innovation of cyber economy environment emphases on the accounting business process reengineering, accounting information system innovation, assets affirmance, accounting settlement under the cyber economy environment. on basis of the third section, the fourth section analyzed the cyber accounting ' s origins, developme nt, characteristic and problems occurred in the development of the cyber accounting

    本文共分四章，第一章論述了網路經濟環境下會計環境的變遷，分析了網路經濟的產生與特點，概述了電子商務及虛擬企業的特徵，並指出對企業的組織、生產、管理環境帶來的巨大變化；第二章闡述了網路經濟環境引發的會計問題，包括對會計假設、會計目標、會計核算內容、方法、流程及會計信息系統的影響；第三章提出了對網路經濟環境下的會計創新的設想，重點論述了網路經濟環境下的會計業務流程重組與會計信息系統的變革，網路經濟環境下的資產與會計確認，以及會計結算等方面的創新設想；在第三章討論內容的基礎上，第四章具體分析了網路會計的產生、發展及特點，並分析了網路會計發展過程中存在的主要問題，針對這些問題，提出了相應的對策。
  2. 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。
  3. The second chapter studies the economy of ship ' s power plants, based on the aspects of lowering fuel cost, waste heat recovery, the match of ship, machinery and propeller, increasing propulsion efficiency, increasing the economy of ship ' s power plants, etc. the third chapter discusses in detail the control measures of voyage change cost, analysizes systematically the voyage change cost based on the way of fuel cost, harbor cost, voyage venture cost. the fourth chapter studies the structures and control measures of seafarers cost, maintenance cost, spare parts and stores cost, lubricating oil cost, etc. which are relatively easy to be controlled ; based on the state maintenance decision - making, a mathematical model is put forward, the validity and its solve process are discussed. the control measures of spare parts, fuel cost and lubricating oil cost should be based on scientific budget, through the control means of application, reception, usage, store check, try to acquire the inosculation of theory

    第一章主要討論營運船舶運輸成本，對船舶運輸成本的概念、結構、性質與分攤、成本細分進行了分析，從宏觀上闡明了船舶運輸成本的生存環境和生長趨勢；第二章研究了船舶動力裝置的經濟性，在營運船舶降低油耗、廢熱利用、船機槳匹配、提高推進效率、提高船舶動力裝置經濟性的有效途徑等方面進行了闡述和論證；第三章詳細論述並論證了航次變動成本的控制措施，全面系統地分析和總結了航次變動成本，通過對燃油成本、港口使費、航次風險成本的分析與控制，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用控制、維修保養及其費用控制、船舶備件物料管理及其費用控制等幾個主要可控性較高的成本進行了細致的分析並分別討論了相互的控制措施，提出了基於狀態維修決策的馬爾可夫數學模型並論證了模型的正確性及具體解算步驟，對于備件、燃潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章，結合營運成本的預核算的案例，對船舶營運成本的預算及核算進行了有益的探討，旨在揭示成本發生的動因，並給出了成本預算、核算的編制方法。
  4. Oriental silk company is the economic entity owned by the whole people, who enjoy the right of autonomous management, independent ability and assume sole responsibility for its profits and losses

    1東方絲綢公司是自主經營獨立核算，自負盈虧的全民所有制經濟實體，具有獨立法人地位。
  5. Its main measures are : correct defining design - limited, ensuring accuracy of investment - appraised ; finishing works of optimally selected a tentative program - not exceeding investment - appraised ; by means of approved tentative program controlling design of constuction drawing ; concerning with investment of construction drawing not exceeding budget of tentative program ; managing changed - design, establishing assignment system of investment, reforming system of management of earning - way

    其主要措施有：正確確定設計限額，保證投資估算的準確性；加強設計管理，重視方案選擇，做好初步設計方案的優化和比選工作；嚴格按批準的初步設計控制施工圖設計，保證施工圖預算不突破批準的初步概算；加強設計變更的管理工作，控制不合理的設計變更；實行設計經濟責任制，建立投資分配考核制，改進設計收費方法。
  6. This paper will discuss project feasibility study, investment estimating, operating costs estimating, selling income and tax, finical analysis of a high technical project - medical isotopic production reactor which was developed by nuclear power institute of china, using nuclear project feasibility study and economic analyses method

    本論文將利用現有的核工程項目可行性研究和經濟分析的方法對中國核動力研究設計院近期開發的高科技項目? ?醫用同位素生產堆的項目可行性報告編制、項目投資估算、項目生產成本費用估算、項目銷售收入及稅金估算、項目財務評價指標的計算、項目財務評價的結論等情況進行研究和探討。
  7. In the first chapter, the article summarizes the study of resident in come distribution problem, which includes the history of economic thought and chinese present economic field study about income distribution problem. it points out the measurable index of resident income disparity and accounting method and then points out chinese resident income distribution reality conditions from five aspects

    本文第一章概述了居民收入分配問題的研究概況，包括經濟思想史及中國目前經濟學領域對收入分配問題的研究，指出了居民收入差距的衡量指標及核算方法，然後從五個方面指出了中國居民收入分配的現實狀況。
  8. 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。
  9. Finally, the detailed introduction on enterprise management and conformity after merging, the postmerger firms can achieve economics of scale effects, operating and financial synergy effects etc. in the practice of bankruptcy and merger, this article believe that after targets ' s evaluation and adjustment in the extra amount of assets less than debts should be regarded the future expense

    最後通過對兼并后企業管理和整合工作的詳細介紹，使兼并后企業通過兼并實現規模經濟效應、經營和財務協同效應等。本文認為在破產兼并實踐中，當被兼并企業在評估調賬后仍處于資不抵債、凈資產為負數的情況，會計上應將資不抵債的數額列為遞延支出核算，這種處理方法有利於鼓勵優勢企業兼并資不抵債的企業，減少因破產而增加的社會壓力。
  10. Based on the theories and methodologies of the radiating - benefit theory, macroeconomic and microeconomic accounting and system of qualitative and quantitative indicators, it erects the new system to study the indirect benefit for water conservancy project. this article also makes discernment and measurement to the cost and benefit of water conservancy project

    本文在運用波及效益理論、宏觀和微觀經濟核算和定性、定量指標體系分析的理論方法基礎上，建立了新的評價體系，系統地分析和研究了水利建設項目間接效益評價理論的思想原則、評價內容、理論及方法，並對此類項目的費用效益進行了識別和測度。
  11. Both absolute difference and relative difference among per capita gdps of 14 cities ( prefectures ) increased year by year since 1990 - the absolute difference increased linearly - - and this increased tendency would n ' t change in short period. by counting the discrete and ratio between per capita gdp of every city ( prefectures ) and that of the total province, the relative development speed of every region and the industrial structure of every region, i think that the characteristic of the spatial structure of regional economic difference in hunan is that the area along the beijing - guangzhou railway line in the east of hunan developed fast, while the vast area in the west of hunan developed slowly, so the regional difference increased constantly. on the difference background between the east and the west of hunan, there is the difference between central region and fringe region, for one thing it shows ring difference, namely chang - zhu - tan internal ring, surrounding chang - zhu - tan medium ring, the outermost external ring, the most underdeveloped counties lie on the fringe and mountain regions in the west, south and east of hunan, for another it displays that the peripheral regions of 13 prefectural cities are more developed than the other

    文章還建立了反映基礎設施水平、經濟發展水平、社會發展水平的23個主要指標構成的湖南省區域差異衡量指標體系，在此基礎上，藉助spss統計分析軟體，運用主成分分析法，對湖南省14個市州經濟發展綜合水平的差異狀況進行了研究，結果表明：長沙市的經濟發展綜合水平在14個市州中遙遙領先，反映了湖南省經濟發展空間結構的「單極主導」特徵；通過計算人均gdp的標準差和標準差系數，研究區域經濟差異的總體水平及區域經濟不平衡發展的演變趨勢，發現90年代以來湖南省各市州人均gdp的絕對差異和相對差異都在逐年擴大，其中絕對差異隨年份直線上升，且這種差異擴大的趨勢在短期內難以改變；通過計算各市州人均gdp與全省人均gdp的離差和比率、各市州發展速度的差異及產業結構的差異，認為湖南省區域經濟差異的空間特徵是：湘東京廣沿線地區基礎較好，發展較快，湘西地區發展緩慢，地區差異不斷擴大；通過以縣為對象的差異研究發現在湘東湘西差異的大背景上還有核心區與邊緣區的差異，它一方面表現為長株潭內層、圍繞長株潭的中層、更遠的外層的圈層差異特徵，最落後的縣分佈於湘西、湘南、湘
  12. The forming and development of cyber economy created new business model - electronic commerce and new form of enterprise - virtual corporation which brings huge change to accounting environment and leads diversification to the object, the function, the content, the means and business process of accounting. under the environment of cyber economy, the accounting object will change from " operation duty " to " decision - making serviceability ", and accounting function will transit from checking and correspondence to management especially the information management further more emphasize on the effect of correspondence function ; the content will be variety, the means will be informational, the process will be a network. so the traditional accounting ' s theory and practice will no more meet the requirement under the cyber economy environment

    網路經濟的形成與發展，創造了新型的商業模式? ?電子商務和嶄新的企業形式? ?虛擬企業，使得會計環境發生了巨大的變化，並導致會計目標、職能及核算內容、方法、流程等也發生了變化：網路經濟環境下的會計目標由傳統會計的「經管責任」向「決策有用性」轉變，會計職能由傳統會計的核算與協調逐步向管理職能轉化，尤其是信息管理職能轉化，並更強調協調職能的作用，會計核算的內容多樣化，會計核算的方法信息化，會計核算的流程網路化，傳統會計的理論與實務都不再適用於網路經濟環境的需要。
  13. Based on summary of headstream of loss of quality - cost, finding key factor of the loss, this paper bring forward how to reduce the cost and increase benefit guarding against quality question and controlling emphases of quality - cost management by analyzing position of the loss and confirming duty of the loss. the forecast, planning, controlling, check and analysis of economic performance of quality - cost management can carried out by setting items of quality - cost management and relative technical methods of accounting. the quality - cost management is a very complicated task

    通過對質量成本損失源的分層歸集，找出質量成本損失的關鍵因素，提出了如何進行質量整改，降低質量成本，提高項目的經濟效益；通過分析質量成本損失的位置，明確質量成本損失的責任，從而預防質量問題的發生，把握質量成本管理的重點；通過設立質量成本管理的科目，藉助管理會計的有關技術方法，對質量管理工作的經濟性進行預測、計劃、控制、核算和分析。
  14. The present paper advocates that the evaluation system for the core competence should comprise technical innovation and economic efficiency, overall organizational capability, corporate external relations capability and corporate sustainable development capability with the overall evaluation model adopted to perform qualitative and quantitative analysis on the core competence of the corporation. based on the above theories and methodologies, and in light of the actual situation facing china guangdong nuclear power co. ltd ( cgnpc ) along with the investigations and analysis carried out to date, the associated statistics have been calculated and defined

    本文提出了核心競爭力的評價體系由技術創新與經濟效益能力、組織綜合能力、企業外部關系能力及企業可持續發展能力等四方面構成，並採用綜合評價模型對企業核心競爭力進行評估分析。基於上述理論和方法，並根據中廣核的實際情況及調查分析，計算出相應的數據，得出中廣核核心競爭力的綜合水平和5項核心競爭力構成要素。
  15. This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value ; the first part, discussing the basic theories of the evaluation of forest asset value and its checking, and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods : namenly marketing method, income method and cost method ; the other is 《 the no. 41 of international accountant standard - agriculture 》 that its related rules point out the direction for the checking of forest asset value ; the second part, primarily discussing the four kinds of forest asset : namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ; the four part, taking the example of shifang forest ry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior - economic effection. in addition, the thesis take the example of forest resource evaluating and accounting about the station ; the fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems and carry out the foreground of it

    本文包括前言共有六個部分，概述如下：前言，談研究森林資產價值評估及核算的緣起；第一部分，論述森林資產價值評估及核算的理論基礎，主要包括兩方面內容：一是資產評估的基本理論，重點談了資產評估的三種最基本的方法，即市場法、收益法和成本法；二是《國際會計準則第41號? ?農業》有關規定為森林資產價值核算指明了方向;第二部分，主要論述四種森林資產，即林地資產、林木資產、森林環境、森林景觀資產的特點和評估方法;第三部分，談森林資產各科目的會計核算及會計報表的特殊性;第四部分，以什郁林場森林資產的評估情況為例，進行分析並得出結論?對森林、林木的經營管理，具有極大的外部經濟正效應，另外列舉了該場森林資產會計核算部分實例;第五部分，最後談到做好森林資產價值評估及核算還須解決的問題和其發展前景。
  16. Under such accounting checking method, more and more stern social contradictory, such as the question of population, resources, environment and the public causes are exposed. under this circumstance, we have to exam the social part of enterprises again. enterprises are required to burden corresponding social responsibilities during the course of running for high gains, acquiring cooperated development between enterprise and society and carry out the strategy of sustainable development

    傳統的會計核算模式是將企業作為一個獨立和封閉的經濟實體，對其生產經營情況進行核算，這一核算方法主導下的生產經營模式已經誘導了日益嚴重的社會問題，在這一背景下，人們不得不重新審視企業的社會角色，要求企業在追求自身高利潤率的同時也要切實地承擔相應的社會責任，實現企業和社會的協調發展，實施可持續發展戰略。
  17. So, under the environment of knowledge economy, it is so urgent to revalue the intangible resources, to reform the corporation measure and to disclose the information about corporations ’ intangible capitals to those relevant information receivers as well as to realize the gap between our country and foreign countries in the field of running the intangible resources, to find and analyze them and to find out the right way to make full use of them

    因此，在知識經濟條件下，重新認識無形資源的價值，變革核算方法，盡可能的向信息相關者披露企業無形資源的信息，正確認識我們在運作無形資源方面的差距並分析原因，找到充分利用無形資源的途徑，已是當務之急。文章第一章通過對知識經濟概念和特徵的描述，反映出知識經濟對無形資產的影響。
  18. At first the background and train of thoughts of the research are described in the introduction which also summarizes the foreign and domestic empirical studies of relative issues. secondly, the paper introduces the theory of m & a and the effect of m & a on the company ’ s efficiency is analyzed based on the relative theory which provides a theoretical basis thus introduce eva into the evaluation system for the m & a behavior in chapter 3 for the latter research. chapter 4, as the core of the paper, describes the development of listed companies ’ m & a in china, confirms the period of m & a samples chosen in the paper, and conducts an investigation into the performance of m & a using the model built on eva

    首先在緒論中提出了本文的研究背景、研究意義、研究思路和研究方法;然後對企業並購理論方面已有的研究成果進行總結，並對中外的研究方法進行述評，在對現有研究方法的缺陷進行分析后，提出了自己的觀點:引入業績評價指標? ?經濟增加值eva來對並購公司的績效進行評價;第三章對eva評價法從其定義、特點、計算方法和其相關研究結論入手進行了一系列的構建，解釋了eva評價法的優越性和引入該指標的可行性，同時通過實證研究驗證了eva在評價並購績效時的有效性，為下面實證研究做了理論分析基礎;第四章是本文的核心部分，介紹了我國上市公司並購的發展狀況，確定了實證研究的現實背景和樣本選擇，並用eva指標研究了上市公司並購后的短、中期績效;最後，概述了本文所取得的成果及運用現有的並購績效理論對研究結果進行了合理的解釋和研究的不足，並結合實證研究結果對我國並購行為提出了筆者的建議。
  19. Chapter 2 mainly explained why reduced the national economic accounting. proceed with public goods characteristic of the national economic accounting at first, used supply - demand theory, external economic theory to expound that national economic accounting reduction can yet be regarded as one effective way for the public to use it. meanwhile, each social economic body playback with the development of

    第四章主要結合統計學中的非參數估計方法、主成分分析方法、因子分析方法，以及粗糙集理論等進行實證檢驗，實現在保持信息量一定的條件下宏觀經濟核算的簡約化，該部分主要從降維方法入手來實現簡約化。
  20. 3. characteristics to point out the essence of opportunity cost is return rate of factors, so use the opportunity cost of factors to do the benefit - cost account of agriculture products is in line with the principle of market - economy. to suggest improving the ways of the benefit - cost account of agriculture products, and put forward a new system of he benefit - cost account of agriculture products ; to calculate the shadow prices of agriculture production factors by using stochastic frontier production function and marginal productivity theory, especially acquire the shadow prices of the agriculture land ; to do the principle analysis on the supply - demand mechanism, and suggest the supply and demand curves of china agriculture production factors ; to prove the applicability of using stochastic frontier production function to research the product ion cost of agriculture products

    本文研究的創新和特色之處為：指出要素機會成本的實質是要素的投資報酬率，從而認為以要素機會成本作為農產品成本收益核算的基礎概念符合市場經濟原則；提出以生產要素的機會成本概念為計價原則，以改進中國農產品的成本收益核算方式，據此提出符合市場經濟原則、體現完全生產成本的中國農產品成本收益核算項目體系；以隨機前沿生產函數方法和要素邊際生產力理論為邏輯框架直接測算中國主要農業生產要素的價格，特別時土地要素的價格；對中國農業生產要素的供給和需求機制進行理論分析，給出中國農業生產要素的供給、需求曲線；在理論上論證用隨機前沿生產函數技術研究農產品生產成本問題的適用性。
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