costs basis of accounting 中文意思是什麼

costs basis of accounting 解釋
成本基礎制
  • costs : 訟費
  • basis : n. （pl. bases ）1. 基礎；基底；臺座；【地質學；地理學】坡基。2. 根據，基準。3. 主要成份；主藥。4. 【數學】基。
  • of : OF ＝Old French 古法語。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. The gradual way adopted by accounting reform and imposed characteristic form the basis of analyzing the costs of accounting reform

    我國會計改革所採取的漸進式道路和強制性特徵又構成了改革成本分析的基礎。
  2. The hospital total cost accounting on the basis of appirtionning the administrative and logistics management costs, medical auxiliary service costs and medical technical service costs to the medical clinical departments by the three - level apportionment principle are introduced in brief, and the virtues and defects of the staff number apportionment method, the work amount apportionment method and the business volume apportionment method are analysed respectively

    摘要按照三層次分攤原則，將醫院的行政後勤管理成本、醫療輔助服務成本和醫療技術服務成本分攤到醫療臨床科室的醫院全成本核算當中，進而對職工數分攤法、工作量分攤法和營業額分攤法的優點和弊端進行了分析。
  3. Article 25 companies and enterprises must confirm, calculate and record assets, debts, owners ' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the state on the basis of the economic transaction and operational matters which actually occur

    第二十五條公司、企業必須根據實際發生的經濟業務事項，按照國家統一的會計制度的規定確認、計量和記錄資產、負債、所有者權益、收入、費用、成本和利潤。
  4. 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。
  5. Through many years development, pension accounting research has set up a complete system that is based on accrual basis, systematical measure of pension costs, and accurate evaluation to record and disclose pension assets, debits and benefits. many entities have published many research results and the most respective entities are fasb and iasc

    經過多年的發展，以fasb和iasc為代表，國際上的養老金會計已經形成了以權責發生制為基礎、系統計量養老金成本；以精算估價為依據、記錄和披露養老金資產、負債和損益的一套較為完整的會計體系。
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