cost accounting system 中文意思是什麼

cost accounting system 解釋
（成本會計系統）：管理會計的一個分支，為編制財務報告和決策而歸集製造成本的一個系統。

  • 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。
  • system : n 1 體系，系統；分類法；組織；設備，裝置。2 方式；方法；作業方法。3 制度；主義。4 次序，規律。5 ...
  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. Owing to this, the part includes source document designing, account book designing, cost report designing. upon example, chapter four gives a detailed analysis on the abc calculation process, which can help to understand the idea of the design of abc accounting system

    第四部分通過實例，對作業成本計算過程進行了較為詳盡的分析，同時，也可以從中對作業成本體系設計的思路有一個清晰的把握和理解。
  3. Business accounting system of quality cost

    質量成本核算體系的構建
  4. The research of coal cost accounting system

    煤炭成本核算體系的研究
  5. Design and implement of cost accounting system in large - sized shipbuilding enterprise

    大型造船企業成本核算系統的設計與實現
  6. With respect to the actual conditions of the factory, the thesis offers project design on cost control and secondary cost accounting system in details

    並結合工廠實際情況對成本控制進行了方案設計、對工廠的成本二級核算體系進行了詳細設計。
  7. The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system

    本文就高校成本核算的內容、會計假設、核算基礎、指標體系以及如何構建成本控制系統作了探討。
  8. Taken forecasting methods in the meantime, a monthly appraisal system and the introduction of monthly cost accounting system to better control the costs

    因此，本文在論述控製成本的方法時，將測算項目標準成本和責任成本作為了項目成本控制的主要方法。
  9. The material cost accounting system is most important one in fmancy cost analysis. so the quality of material accounting system is seemed to be very significance

    而材料成本核算分析是財務成本分析中非常重要的一環，因此材料核算系統的好壞就顯得至關重要。
  10. This article use activity - based costing to help telecom enterprise to construct a more scientific cost accounting system. abc can also improve the cost accuracy

    本文將作業成本法這一新型成本核算管理方法引入電信企業，幫助電信企業構建更加科學合理的成本核算體系，從而提高成本核算精度。
  11. We tend to specialize in various accounting functions including commercial accounting, cost accounting, taxation accounting, departmental accounting, group accounting and special industry accounting. while performing the accounting and bookkeeping, our accountants often discover defects or problems in the client s accounting system

    特別向不同顧客制定獨有之會計機制，其中包括商業會計生產成本會計稅務結算會計獨立部門會計集團會計及特別行業會計。
  12. A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books ; provided that if the business has sound accounting system and records daily the general ledger, the general chronological book may be waived

    製造業或營業?圍較大者，並得設置記錄成本之帳簿，或必要之特種序時帳簿及各種明細分類帳簿；但其會計組織健全，使用總分類帳科目日計表者，得免設普通序時帳簿。
  13. 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。
  14. To him, buying a car means a reduction of cash in hand for the procurement of an asset. however, if the government decides to purchase a new car for a particular department, under the existing cash - based accounting system, such cost will be regarded as an expenditure rather than an asset

    對他來說，購買汽車是將手頭現金減少，用以添置資產，但如果政府決定購買一部新的車輛作某部門之用，根據目前採用的現金收付制（以下簡稱現金制） ，這類費用皆被視為支出，而不會被列為資產。
  15. 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。
  16. A good accounting system, computerized or manual, includes four features : control, compatibility, flexibility, and a favorable cost / benefit relationship

    好的會計系統，無論是電算化還是手工化，都具有以下四種特徵：可控性、一致性、靈活性和有利的成本效益關系。
  17. 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。
  18. He displayed admirably in establishing standard data, and a standard cost analysis system for our accounting department

    他建立了產品控制標準數據，並為財會部建立了一套標準成本分析系統。
  19. Therefore, it is imperative to establish a scientific service cost accounting system so that the fixed costs and the controllable cost expenditure of various services can be assessed and controlled and a basis for service rates and development strategies can be worked out

    所以，應當建立一套科學的業務成本核算體系，對各項業務的固定成本和可控成本支出進行具體核算和控制，以此作為制定資費和開展業務策略的基礎。
  20. However, being in the extensive phase, their internal management does not keep pace with their rapid development. although telecommunications industry is growing in an unprecedented way in china, in the field of telecommunication services, the problem is still more acute. there is, in the main, not an efficient professional cost accounting system and problems connected with cost accounting cannot be easily worked out

    我國的電信事業一直處于大發展的階段，建設、發展是政府和企業的主要任務，內部管理跟不上發展步伐，基本上處于粗放型的經營管理階段，而電信業務的特殊性，其成本的確定和核算往往難度很大，財務管理上基本沒有詳盡的專業核算體系，許多業務成本核算不清，因而要從現有企業的財務出發，詳細區分各類業務成本有一定困難。
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