非營業成本 的英文怎麼說

中文拼音 [fēiyíngyèchéngběn]
非營業成本 英文
non operating cost
  • 非 : Ⅰ名詞1 （錯誤） mistake; wrong; errors 2 （指非洲） short for africa 3 （姓氏） a surname Ⅱ動詞1 ...
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 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...
  • 營業 : do business
  1. In recent years, with further development of security market and establishment of modern enterprise system in china, the theory and practice of enterprise operation performance measurement have been developed greatly in china, and then more and more scholars have engaged in the research of this area, especially non - financial performance measurement and strategic performance measurement attract more people ' s attention today and so have become heated issues in theory. however, this trend cannot weaken the financial performance measurement ' s importance in an enterprise ' s inner management system. whether a shareholder or a leader of a company will not invest their capital in an enterprise which cannot bring back satisfactory financial result, noneffective financial performance measurement will surely destroy value of your firm

    近年來，隨著我國證券市場的深入發展和現代企業制度的建立，企業經營業績評價理論和實務在我國得到了很大的發展，已有越來越多的學者從事于業績評價相關問題的研究，特別是非財務業績評價和戰略業績評價越來越多地得到了人們的重視，現今已成為了理論界的熱門話題，但是，這並不能掩蓋財務性的業績評價在企業管理中的重要作用，無論是股東還是公司的領導者都不會對一個不能帶來滿意財務結果的事業投入資本，不科學的財務業績評價方式肯定會損害企業的價值，而作為指導整個企業經營的總目標和衡量企業綜合經營成果的核心財務指標的選取是否科學直接影響著整個業績評價體系的有效性。
  2. Them, the thesis has chosen three china ' s cases as object of study, corporatism and social resource theory as theoretical perspective, and the function of npo integrating social welfare resources as the point of study to research the mechanism of npo integrating social welfare resources, the factors which bring down its effects, the motive power of the development of npo in social welfare field. then, the conclusion comes into being : the instituting and running of a npo which has specific object is a effective mechanism to integrate social welfare resources ; in practice, npo can integrate social welfare resources by instituting former and informer social network ; the factors which bring down its effects include policy and themselves ; and there is several kind of power which can motive the development of npo in social welfare field

    本文選取了在發展程度上呈梯次性的中國三個個案為研究對象，以合作主義和社會資源理論為理論視角，以非營利組織對社會福利資源的整合功能為切入點，探討了非營利組織整合社會福利資源的機制、其效果的制約性因素、以及在社會福利領域推動非營利組織發展的動力，認為定位明確的非營利組織的成立與運營為社會福利資源的整合提供了一條可供選擇的有效的途徑，發現在實踐中非營利組織可利用正式的和非正式的兩種網路建構來開發整合社會福利資源，而現階段其整合效果受到政策環境和自身能力等因素的制約，推動非營利組織發展與能力健全的力量源泉主要來自需求推動、政策推動、專業知識推動和國際交往推動。
  3. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  4. The results indicate : the rural households " agri - productive investment behavior are generally affected by such factors : the rural households " basic family status, the rural households " owning resource, market terms, the different geographical environment and the external economy environment if other factors remain unchangeable, the rural households would increased their agri - productive investment scale in the next year by such terms : the rural households " family size get bigger, the rural households improve the educational level, the rural households decrease the opportunity in working in the second or the third field, the family agricultural opening revenue got increased last year, the rural households " productive capital assets got increased last year

    假定其他因素不變：農戶家庭規模越大，勞動力文化水平越高，農戶非農業就業機會減少，農戶上一年農業家庭經營收入提高，以及農戶上一年生產性固定資產增加，都會使農戶在下一年增加農業生產性投資；同時由於農戶處于不同的地理環境、位置，也對農戶進行農業生產性投資產生影響。同時本文對北京市政府制定相關農業政策提出以下建議參考： 1 、進一步穩固農戶投資主體地位，同時，積極引導財政支農資金、銀行貸款等其他投資形式向農業轉移，形成資金互補機制。
  5. The core competence of chunlan, which is a giant in home appliance industry in china, is the soul of its various capabilities and corporate culture during its technical innovation, quality management, cost control and marketing. the conformity and optimizing of its corporate value chain is shaped during years of experiences

    春蘭的核心競爭力涵蓋了春蘭歷經多年磨練的科技創新、質量管理、成本管理、市場營銷等諸多能力和企業文化，這個企業價值鏈的整合和優化非一日之功。
  6. The operating cost of the hong kong aviation industry is the highest in the region. at this difficult moment, most airport authorities in the region are willing to cut airport charges to help

    本港航空業的經營成本一直以來都是高踞鄰近地區，此際，鄰近國家均體恤航空業在非典型肺炎影響下面對的困境，而作出寬減措施，
  7. After studying the contents with " sx - 10 law " concerning the oil and gas ( o & g ) cost of the international oil company, the article has systematically analyzed and compared the sinopec and foreign oil company ' s o & g cost ' s differences, such as its classifications structures, and cost accounting etc. by analyzing the international oil company ' s common o & g cost ' s movement tendency and rule which has been outlined and showing in the recent 10 years, that is between 1991 and 2000, the article has compared and studied the differences in o & g costs between the sinopec and foreign oil company, furthermore, it has taken impersonally part the real and internal reasons in details which has resulted in the differences at home and abroad. for instance, it has concluded the reasons that contribute to the long - lasting higher production cost of the sinopec upstream in three aspects : firstly, it is due to the difference in its resource stratagem, that is, the foreign oil company can realize their o & g resource optimization by the way of resource electing and o & g assets replacement in the world market ; secondly, since most of the sinopec key oilfields have been in the middle or last development period which characterizing the " three high " ( high water containing, high yield and high lifting rate ), it has been an impersonal rule with a higher level of production cost ; finally, another factor resulting in the higher production cost lies in the execrable operating and social environment which has been facing by the domestic oil company and a great amount of non - producing payout which owes to the bad environment

    本論文從美國證監會（ sec ）對國外石油公司油氣成本的《 sx4 - 10條例》的內容研究出發，系統地分析和比較了中外石油公司在油氣成本的分類、構成以及核算等方面的差異，並結合近十年來（ 1991 - 2000 ）國外石油公司油氣成本的變化趨勢和變化規律，對中外油氣成本結構和變化呈現出的差異進行了比較和研究，並就導致該差異產生的深層次原因進行了客觀翔實的剖析，文章特別指出，造成中石化上游油氣生產成本居高不下的原因有三個方面： （ 1 ）資源戰略方面，國外石油公司可以通過資源優選和資產置換來實現油氣資源的最優化選擇： （ 2 ）從開發程度上，中石化上游普遍進入以「三高」為特徵的開發階段，生產成本高是客觀規律： （ 3 ）企業面臨的惡劣經營和社會環境以及由此產生的大量非生產支出，也是構成企業生產成本較高的原因之一。
  8. It need forward and full - scale viewpoint. the enterprises must fix attention on quality - cost management and other key factors that can affect the cost and endeavour to reduce the cost in rational range. this can promote the ability of competition and make good atmosphere for long - term develop of construction enterprises

    質量成本管理是一個非常復雜的課題，需要用與時俱進的觀點、全面的觀點，與影響建築施工企業成本的其它因素齊抓共管，力求在合理的范圍內最大限度地降低企業的成本，提高企業的市場競爭力，為企業的長期發展營造良好的氛圍。
  9. Nonprofits aren ' t alone in this situation : the accounting systems in some businesses also fail to provide an accurate picture of their true costs

    不單是非營利組織處于這樣的困境：有些行業的財務系統也不能提供真實成本的準確情形。
  10. This article raises 2 viewpoints in the improvement thinking session : by means of the customer - orientated marketing strategy, the author not only puts forward the improvement thinking to increase the operation efficiency and integrate the non - industry business unit into two departments : b2c and b2b so as to serve customers more efficiently. but also suggest to build the customer relationship management ( crm ) which focuses on customer ' s needs. through two mechanisms : simple way and web - style management system, you are able to build automatic management system to coordinate the operation of three fundamentals : customer, competition and brand

    本文在改進思考中有針對性地提出了exxonmobil潤滑油部進一步改進的兩點思路，即用「以客戶為中心、以全方位滿足顧客個性化需求為內容」的客戶導向營銷理念來優化市場營銷組織機構，提高組織營運效率，將非工業潤滑油業務部門整合為b2c部門和b2b部門，以實現客戶導向營銷理念中貼近客戶、服務客戶的宗旨；而且還進一步提出了建立客戶關系管理的兩種改進方案：簡易型和基於web形式的管理系統，使企業在客戶、競爭、品牌三要素上協調運作，在客戶服務、市場競爭、銷售及支持方面形成彼此協調的全新的關系實體，以增強企業的核心競爭力。
  11. The main conclusion is that ( 1 ) china ' s acm is incomplete, therefore, the market equilibrium is in low level ; ( 2 ) the operating scale, the income and property, the product investment, the cash expenditure of education and medical treatment are the main factors that affect the credit demand of households in rural china ; ( 3 ) the asymmetry information, the high transaction cost and the lack of effective supply institutes are the main factors that lead to low efficiency of china ' s acm ; and ( 4 ) the agricultural credit has the positive effect on china ' s agricultural production factors demand and agricultural output, consequently, the agricultural credit is the main factor that restrain the increase of agricultural output and agricultural development

    本文的基本結論是：中國農業信貸市場正處在發育的初級階段，市場機制仍不完善，農業信貸市場處于「低水平均衡」狀態；農戶是中國農業信貸需求的主體，農戶經營規模、農戶收入和財產狀況、農戶生產投資規模以及教育、醫療等大額現金支出是影響農戶借貸需求的主要因素；非對稱信息、高交易成本、有效供給制度缺乏是造成農業信貸市場低效率的重要因素；中國農業信貸投入對農業投入要素的需求具有正向影響，即增加農業信貸供給，將會提高農業投入要素的需求水平，進而增加中國農業產出，促進農業長期發展。
  12. Following the fast development of market economy, seller - oriented market is changed to buyer - oriented market the product ' s price, quality, customer service and quick respond is the key to occupy the market for example, boeing chain spare part center is the distinguished enterprise which use scm it established the long term strategy partnership with most of chinese airlines in this environment, using scm to reorganize purchasing department of gj airlines is the guarantee to strengthening the core competitive capability. this thesis want to point out that scm is the good way to improving customer service. reducing inventory, reducing cost. meanwhile, scm can cause scale economy and enhance the competitive capability and share more information & materials. scm can also promote the e - business developing. through the research of scm and use of scm, we will find and take advantage of core competitive capability of gj airlines

    如波音中國零部件寄售中心在這方面做的非常優秀，它與國內多家航空公司間建立的庫存支援協議，為航空公司以及其自身的經營創造了雙盈的局面。在此環境下，針對航空公司航材采購方面的供應鏈優化設計，就成為gj航空公司增強企業在這個市場上的核心競爭力的有力保障。本研究通過對有效地實現供應商選擇和與供應商的良好結合，提高保障質量；降低航材庫存，降低財務成本；減少資金佔用，實現信息和航材共享，產生規模效應，發展企業的低成本戰略；促進企業使用電子商務等方面的研究成果，發掘gj航空公司的核心競爭力。
  13. The government model should be the key to the models with proper introduction of market rules. beginning with the economic analysis on the incompleteness of the internal control system, the author probed the incompleteness of the environment and the present situation during the implementation of the internal control system ; and pointed out its intrinsic reason about the present situation of the internal control system. finally, based on the elementary theory of the system movement, the author describe the implementation safeguard mechanism of the internal control system from five aspects : strengthening correlation system ; constructing and perfecting formal system ; emphasizing the informal system ; establishing the penalty mechanism, the enlightenment of game theory in perfecting the internal control system

    本文借鑒經濟學的相關理論，對內部控制制度的基本內涵進行了擴展，認為它是指由企業利益相關者為確保資產完整、信息真實可靠，提高企業經營效率，保證既定的管理政策得以實施而採取的所有制度;在對內部控制制度傳統功能分析的基礎上，重點剖析了內部控制制度在節約企業內部交易成本，彌補企業契約的不完備性和降低代理成本方面的經濟學功能;從制度供給的角度出發指出了我國內部控制制度制定模式必須朝著「以政府為導向，引入市場規則」的模式發展;以對內部控制制度的不完全性進行經濟學分析為起點，探討了其實施環境與實施現狀的不完全性，指出令人堪憂的內部控制現狀有其內在的理由;最後以制度運行的基本理論為基礎，從內部控制相關制度的加強，正式制度的建設完善，非正式制度的重視，懲罰機制的設立，博弈論對健全內部控制制度的啟示五個角度論述了內部控制制度實施的保障機制。
  14. The goals of this paper are : ( l ) to motivate the managers " responsibility and professional self - confidence by grasping the library trends, ( 2 ) to research and summarize the forming of new missions. ( 3 ) to help the library ' s managers to enhance the administrative level.

    本論文的研究目標是： （ 1 ）通過對公共非營利性圖書情報機構發展趨勢的分析，激發並強化業內管理者的責任感和職業自信心。 （ 2 ）研究和概括實踐中的管理工作者形成的全新管理理念。
  15. So, to research how the oil picking factories enhance the cost management is very important and meaningful. this thesis makes a review systematically about the theory of capital management from the basic and forward theory of capital management in the world, analyzes the problem about the capital management of gudao oil picking factory, probes into the measures and the methods to settle the problems, and then brings the comprehensive proposals about the capital management of gudao oil picking factory : improves the system of capital control, establishes the models of the whole capital control system at the base of task management, build the value chain of oil picking factory task, through making use of the theory of task value chain, shifts the stress of the capital management of oil picking factory from the crude oil producing to task value chain. through canceling the task that did not add the value, control the capital expenditure, then makes the capital management more precisely and completely ; through analyzing the task segment specifically, makes the measures of the single task capital management, clear the stress of every segment of the task, manages the crude oil picking capital objectively ; applies the forward theories and ways of the capital management, analyzes the capital and benefit, evaluates the capital and the output scientifically, basing on the theory. analyzes the measures of the capital management and the whole capital system precisely, then provides the basis for the operation policies

    本文從成本管理的基本理論、國內外成本管理的前沿理論出發，對成本管理理論進行了系統回顧，對國內外石油公司的管理方法進行了系統比較，針對孤島採油廠成本管理中出現的問題和難點進行了深入分析，對解決問題的措施和辦法進行了探討，提出了孤島採油廠油氣開采成本管理的綜合措施和建議：成本控制系統需進一步優化，建立以作業管理為基礎的全面成本控制系統優化模式，構建採油廠作業價值鏈，通過運用作業價值鏈理論，把採油廠成本管理的重點從原油生產轉變到作業價值鏈上來，通過取消非增值作業，控製成本支出，使成本管理更加全面、精確；通過對作業環節的具體分析，制定分項成本管理措施，明確各環節工作重點，有針對性地進行油氣開采成本管理；運用先進的成本管理理論與方法，進行成本效益分析，科學地評價成本、產量的投入-產出效果，根據科學地理論基礎對成本管理的方式方法，整個成本系統進行準確的分析，為經營決策提供準確依據。
  16. The vigorous situation appears in our country in " third party logistics ", i will introduce the reason such as economy, politics, academy, technology, market why third party ' s logistics enterprises rise in our country briefly, several kinds of present main operation modes : it is not assets type " the logistics mode, basic logistics service mode, combine the mode, comprehensive logistics agency ' s mode, centralized logistics mode organically, and development strategy : according to the expansion type strategy, keeping type strategy, tightening type strategy that the developing direction divide ; manage according to business concentration that relevance divide into development strategy, diversification deal in the development strategy ; according to the comprehensive logistics strategy that range and function of the logistics enterprises service divide, systematized logistics strategy, strategic, differential and low cost logistics strategy of flexibility logistics ; make management strategy according to cooperative type longitudinal cooperative management strategy, horizontal cooperative management strategy, network compound that divide into of enterprise

    摘要「第三方物流」在我國呈現蓬勃發展的態勢，文中我將簡要介紹了一下第三方物流企業在我國興起的諸如經濟、政治、學術、技術、市場方面的原因，目前的幾種主要運作模式：非資產型物流模式、基礎物流服務模式、有機整合模式、綜合物流代理模式、集中物流模式，以及發展戰略：按發展方向分為擴張型戰略、維持型戰略、緊縮型戰略；按業務相關性分為集中經營發展戰略、多樣化經營發展戰略；按物流企業服務的范圍和機能整合性分為綜合物流戰略、系統化物流戰略、柔性化物流戰略、差別化和低成本化物流戰略；按企業間的合作類型分為縱向合作經營戰略、橫向合作經營戰略、網路化合作經營戰略。
  17. The operating cost of the hong kong aviation industry is the highest in the region. at this difficult moment, most airport authorities in the region are willing to cut airport charges to help. hong kong airport authority should reconsider and cut airport charges

    本港航空業的經營成本一直以來都是高踞鄰近地區，此際，鄰近國家均體恤航空業在非典型肺炎影響下面對的困境，而作出寬減措施，
  18. Winrock ' s ngo capacity building program is grateful to the authors, editors and to the ford foundation for making these publications possible, and to chinese ngos for making the effort worthwhile

    希望本套叢書能幫助中國非營利組織建設成一支推動社會公益事業的高效團隊。
  19. The study of this thesis, which specially pin on the china ' s non - profit organization introducing managers and its system construction, will benefit enriching the theory of non - profit organization management, and will be good for the establishment and consummation of professional managers system of china ' s non - profit organization, meanwhile, it also will impact on the growth of professional managers and the establishment of the teams of professional managers, and will be good for the development of china ' s non - profit

    本文對中國非營利組織引入職業經理人及職業經理人制度建設的研究，將有利於豐富非營利組織管理理論，有利於非營利組織建立和完善職業經理人制度，有利於職業經理人的成長及職業經理人隊伍的壯大，有利於中國非營利組織的發展，從而更好地發揮非營利組織在社會、經濟發展中的重要作用。因此，具有重要的理論和現實意義。
  20. Identifying the measure of material and un - material incentive in the incentive combination, and then making a conclusion that un - material incentive may save the incentive cost ; demonstrating the effectiveness of the future right of stock share ; pointing out the dififerent between the enterprise achievement and the operator achievement ; demonstrating the reasonableness for the weak correlation between them, and pointing out that there is strong correlation between them

    確定了激勵組合中的物質激勵與非物質激勵的量值，得出了非物質激勵可以節約激勵成本的結論；論證了股權激勵的有效性；指出企業績效與經營者績效的差別，論證了企業績效與經營者報酬弱相關的合理性，提出了經營者報酬應具有與經營者績效強相關的特性的論斷。
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