cost accounting standards 中文意思是什麼

cost accounting standards 解釋
成本會計標準
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • standards : 標準,規程
  1. Casb cost accounting standards board

    成本會計標準委員會
  2. This paper standards the system and demonstrates the operating rules from two aspects, which are the cost of human resource and the value of human resource. the fifth chapter designs a set of human resource accounting system to present difficulty which will take convenience to the organizations that attach importance to human resource accounting

    第五章主要針對目前應用中無方向性的困難，設計了一套具有一定切實可行價值的人力資源會計制度體系方案，以便重視人力資源的組織能夠有計劃、有步驟、有重點、有選擇地在會計實務中操作。
  3. A cost accounting system in the education of institutions of higher learning is the scientific basis of the state ' s formulating standards for financial allocation and tuition collection and reasonably establishing a cost - sharing mechanism in higher education, is an effective way for colleges and universities to strengthen the management and use of educational resources and enhance the effects of school running, is the necessary prerequisite for the institutional reform of higher education and is the important grounds for the higher - learning institutions to decide on their scales of school running

    摘要高校教育成本核算是國家制定撥款標準和學費標準、合理建立高等教育成本分擔機制的科學依據，是高校加強教育資源管理和利用、提高辦學效益的有效途徑，是高等教育體制改革的必然要求以及高校確定辦學規模的重要依據。
  4. Therefore, more and more countries have adopted international accounting principles. great progress has been made in international coordination of accounting standards in those countries, for which the purpose is to reduce the cost of forming accounting standards, to reduce their firms ’ costs of raising - money in international market and transaction cost, keeping their firms an advantage in global economy competition and development

    因此，越來越多的國家已加入到了採用國際會計準則的行列中，這些國家在會計標準國際協調方面均取得了很大的進展，其目的就在於努力降低本國會計標準的制定成本，降低本國企業在國際市場上的籌資成本和交易成本，使本國企業在全球性的經濟競爭和發展中處于優勢。
  5. Through almost a hundred years of development, the study of accounting, especially the measurement methods in financial reporting, has gone through a series of advancements, from the initial application of historical cost, to replacement cost, net realizable value, present value, until in september 2006, the financial accounting standards board published fas 157 ? fair value measurements, and made it into the world recognized fifth accounting measurement attribute

    會計學經過近百年的發展演進，企業財務評價與信息披露的計量方法，由最初的歷史成本計量屬性逐步發展到重置成本、可變現凈值、現值，一直到2006年9月美國財務會計準則委員會發布了美國財務會計準則第157號? ?公允價值計量，使其成為第五種會計計量屬性，並且得到了世界各國的共同認可。
  6. 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。
  7. Historical cost principle, realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. this reform has been the tide

    傳統損益表的歷史成本計量屬性、實現?配比原則、謹慎性原則等方面已暴露出明顯的不足，由此，世界各國的會計準則制定機構紛紛提出改進財務業績報告的建議，改革收益表呈報模式已成為大勢所趨。
  8. As a developing country, while making our own accounting standards, china must absorb the experience from the advanced accounting standards in the world, in this way we can save the cost on standards making

    中國作為一個發展中的國家，在制定自身的會計準則時，必然要借鑒世界各國先進的會計準則，因為這樣做可以有效的節約自身的會計準則制定成本。
  9. Cost accounting standards

    成本計算標準
  10. These include : relatively high delinquency rates ; inadequate disclosure of financial and other information ; low transparency of operations and poor accounting standards ; lack of discipline in the use of credit facilities ; and the low level of cost - effectiveness of such lending

    銀行表示它們的取態主要是基於中小企業貸款市場存在多項不利特點，包括拖欠比率相對較高財政和其他資料不足運作欠缺透明度會計標準欠佳對信貸融資的運用欠缺有效監督，以及該等貸款的成本效益較低。
  11. 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。
  12. Remarks : notes : 1. basis of preparation the unaudited consolidated quarterly accounts have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards and hong kong accounting standards collectively " hkfrss " issued by the hong kong institute of certified public accountants " hkicpa " and are prepared under the historical cost convention and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange

    備注：附註： 1 .編制基準未經審核綜合季度賬目乃根據香港公認會計原則及香港會計師公會香港會計師公會頒布的香港財務報告準則及香港會計準則統稱香港財務報告準則編制，並按照歷史成本法及聯交所創業板證券上市規則的披露規定而編制。
  13. Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards " hkfrs " issued by the hong kong institute of certified public accountants " hkicpa ", which also includes hong kong accounting standards " hkas " and interpretations approved by the hkicpa, and are prepared under the historical cost convention

    備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會香港會計師公會頒布之香港財務報告準則香港財務報告準則亦包括經香港會計師公會批準之香港會計準則香港會計準則及詮釋而編制，並根據歷史成本法編制。于回顧年度內，本集團采納與其業務有關之下列新香港財務報告準則。
  14. In chapter two, starting from the extroversive characteristic of business behavior, it expatiates the motivation of the accounting standards setting based on the coase law and the analysis of the cost benefit. it derives that the accounting standards setting is a policy arrangement that will reduce the expense of commodity exchange. when the benefits of the accounting standards setting is over the commodity cost, change of the principle becomes the driving force of the accounting standards setting

    第二章從企業行為的外部性出發，運用科斯定理和成本效益分析闡述了會計準則制定的動因，認為會計準則的制定是一種能降低交易費用的制度安排，並且在制定會計準則的效益大於成本時，變遷主體就會有制定會計準則的動力。
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