The approach of synthetic analysis,an approach of replacement cost in essence,is an important method in evaluating automobiles.
综合分析法实质上是一种重置成本法。
This paper describes and analizes human resource measuring pattern,originalcost and replacement cost.
就人力资源历史成本、重置成本和人力资源价值计量模式及在我国现代企业管理中应用,进行了概述和分析。
In light of the featuresof the transportation trade,this paper has,on the basis of the capital valuemaintaining theory,chosen the replacement cost accounting as the bestaccounting model for the transportation trade in order to reduce the influ-ence of the varying.
本文以资本保值理论为依据,从交通运输业的特点出发,剖析了几种基本的物价变动会计模式,进而选择重置成本会计作为交通运输业消除物价变动影响的会计模式,并对交通运输重置成本会计的总体设计原则、设计思路与具体核算作了论述,最后提出了交通运输重置成本会计实施的若干措施。
Study on accounting cost and opportunity cost;
明晰会计成本与机会成本
The differences in three aspects (reflecting the trend of price changing, the cost of resources and the characters of the users) between accounting cost and marginal cost electricity are told respectively.
阐述了电能的边际成本和会计成本核算方法,比较了二者在反映成本变化趋势、反映资源价值以及反映用户用电特性三个方面的差异,在此基础上引入实时电价的概念,分析其具体组成。
This paper explains the goals of electricity rate designing, and introduces the theories of accounting cost and marginal cost.
电价问题是电力市场化关键问题 ,探讨了电力定价的目的 ,介绍了会计成本定价与边际成本定价 ,从制定电价理论的角度出发 ,讨论电力定价的方法及数学模
Impact on cost accounting of the advanced manufacturing technology;
先进制造技术对成本会计的影响
Making a study of multimedia teaching of cost accounting;
成本会计多媒体学习系统的研制
Replacement Cost-Countermeasures for Price changes;
重置成本会计论——物价变动的会计对策
Establishing the Transportation Replacement Cost Accounting
关于建立交通运输重置成本会计的构想
installation of a cost system
成本会计制度的设置
Re-recognization of Capital Cost Accounting and Disquisitions of Measurement Fabric;
对资本成本会计的重新认识和计量架构的探讨
Discussion of the Cross Relations among the Three Courses--Financial Management,Management Accounting and Cost Accounting;
对财务管理、管理会计、成本会计重叠关系的探讨
Rebuild the Framework of Management Accounting from the Cost Angle;
基于成本视角对管理会计框架的重建
rearrangement cost
重布置成本、重新安装成本
depreciated current replacement cost
折旧后现行重置成本
The Envisagement in Installing Accounting Items in Educational Cost Accounting of Colleges and Universities
高校教育成本核算的会计科目体系设置构想
cost accountant
ph.1. 成本会计师
Accounting is a basic and vital element in every modern business.
会计是现代各类企业基本和重要的组成部分。
To explain the record-keeping details of a standard cost system isn't the responsibility of this text. It is reserved for a course in cost accounting.
对标准成本会计核算的详尽描述不是本书的任务,这是成本会计课程的重要内容。
CASB (Cost Accounting Standards Board)
成本会计标准委员会
Institute of Cost and Management Accountants
成本和管理会计师协会
national association of cost accountants
全国成本会计师协会
There are two basic types of cost accounting systems: job order cost accounting and process cost accounting.
有两种基本的成本会计方法:分披成本会计与分步成本会计。
Reducing the Design Cost--One Important Policy Decision of Cost;
降低设计成本是一项重要的成本决策
cost accountant [ clerk ]
(工商企业的)成本会计员
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