process cost sheet 中文意思是什麼
process cost sheet
解釋
分步成本單-
The subject discussed in this thesis is mainly about the interactions among the financial relationship, the financial ratios, the cost, the risk and the off - balance - sheet financing in the process of making an off - balance - sheet financing decision for the enterprises and how these factors influence the decision - making activity of the enterprises
本文討論的對象主要是企業在表外融資過程中所涉及的財務問題,包括了表外融資具體方式的會計確認與披露、表外融資決策與企業環境、財務關系、財務指標、成本、風險等因素的相互作用,以及這些因素是如何影響企業表外融資決策的。
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