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成本会计
作者:mana 发布时间:2017/05/12 09:51:54 分数:0 跟帖:1
  成本会计[经]cost accounting  1.须有审计、成本会计和税务方面的经验。  Experience in auditing, cost accounting and taxation is necessary.  2.负责利用组织的系统工具运作不一致报告和成本会计。  Accountable for utilization of system tools of organization for inconsistency reporting and the cost accounting.  3.成本会计的产生、发展正是基于对经济效益的关注。  Cost accounting for the selection, development is based on economic concerns.  4.本文所要论述的就是作业成本会计这一先进理论在我国企业现有环境下的应用问题。  This Paper takes its attention to the use of the advanced Activity-Based Costing in our country.  5.人力资源会计;人力资源成本会计;人力资源价值会计;人力资源管理。  Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.  6.C:我最喜欢成本会计这门课。  C: I like cost accounting best.  7.成本会计系统通过使用永续盘存制定期提供产品的单位成本。  Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.  8.根据作业成本会计的特点,账表体系主要有凭证设计、账簿设置和报表体系。  Owing to this, the part includes source document designing, account book designing, cost report designing.  9.权责发生制为基础的成本会计是保持,因为它需要记帐,记录更多的交易。  Accrual-basis accounting is more costly to maintain, because it requires the bookkeeper to record many more transactions.  10.专门与搜集和解释成本数据相关的会计方面称为成本会计。  The phase of accounting particularly concerned with collecting and interpreting cost data is called cost accounting.  11.从价格管制和政府采购看制定成本会计准则的必要性  Probe into the necessity of establishing cost accounting standards from price regulation and government procurement  12.基于MVC模型的军工企业成本会计管理信息系统的设计与实现  Design and Implementation of a Cost-accounting Information Management System Base on MVC Model for a Defense Industry Enterprise  13.摘要流转成本会计是为回应生态学方面的批评而发展起来的,它通过流量管理的手段减轻环境压力和降低成本,同时提高经济效率和环境效率。  Flow cost accounting has been developed in response of the criticism from ecology, which relieves pressure on the environment and cuts costs by the measures of flow management and at the same time improves economic and environmental efficiency.  14.使用永续盘存制的会计系统叫做成本会计系统。  Systems of accounting for manufacturing operations that incorporate perpetual inventories are usually called cost accounting systems.  15.摘要企业对人力资源的投资应定义为会计资产。人力资源会计可分为人力资源成本会计和人力资源价值会计两种。  The investment of enterprises in human resources should be defined as accounting assets which can fall into two categories: cost accounting of human resources and value accounting of human resources.  16.并且,就衍生品而言,采用历史成本会计显然是错误的。  And for derivatives, historic cost accounting is patently wrong.  17.成本会计制度的设置  Installation of a cost system  18.薪工会计指的是雇员成本会计。  Payroll accounting refers to accounting for the cost of employees.  19.会计实务包括一系列会计问题,包括企业所得税,成本会计和非盈利组织会计。  The last is a series of accounting problems covering a wide variety of topics, including income taxes, cost accounting, and accounting for non-profit institutions.  20.通货膨胀对传统历史成本会计的影响  The Impact of Inflation on the Traditional Historical Cost Accounting  21.通过分析现代物流成本管理中存在的问题,提出了建立物流成本会计的必要性及初步构想。  Analyzing the problems existing in modern logistics cost management, the paper discusses the necessity of setting up logistics cost accounting and how to set up the logistics cost accounting.  22.人力资源成本会计符合配比原则,但没有真正的计量出人力资源所能创造出来的价值;  This article shows that the human resources cost accounting is in accordance with the match principle, but it does not actually measure the value of the human resources;  23.成本会计部门、会计等。  The costing department, clerk etc.  24.传统的成本管理方法存在成本核算方法不科学及成本会计流程滞后的问题。  Traditional cost management has lots of flaws such as the absence of scientific cost accounting methods and the lag in cost accounting process.  25.资源流转成本会计的评价分析与控制决策研究  Analysis and Decisions for Resource Flow Cost Accounting  26.不过,正如美国财务会计准则委员会主席Bob Herz所指出的&历史成本会计同样“充满了各种猜测”,比如,折旧率。  But as Bob Herz, chairman of America's Financial Accounting Standards Board, points out, it too is "replete with all sorts of guesses", such as depreciation rates.  27.经验:二-十年项目财务经验;有成本会计经验者优先。  Experience: 2-10 in financial tracking aspects of project; experience in cost accounting helpful.  28.人力资源会计主要是成本会计、投资会计、权益会计的确认与计量。人力资源会计的核算与报告主要是对传统的资产负债表、利润表、现金流量表的改进。  Then it makes some arguments for the human resources accounting confirming and qualifying, and researches into the accounting and the reporting of human resources accounting.  29.为了将各种成本分配计入各种产品,成本会计人员必须为所有作业和相应的成本库计算分配率。  For assigning costs to products, cost accountants must calculate the cost rates of all activities and corresponding cost pools.  30.许可/成本会计&许多软件许可模式并没有考虑到虚拟化。  Licensing/ Cost Accounting–Many software-licensing schemes do not take virtualization into account.[搜集参考]


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删除回复mana - 回复于2017/5/12 9:52:30
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  cost accounting  英 [kɔst ə'kaʊntɪŋ]  美 [kɔst ə'kaʊntɪŋ]  n.成本会计  1.Experience in auditing, cost accounting and taxation is necessary.  须有审计、成本会计和税务方面的经验。  2.The author discussed the meanings, contents and method in cost accounting for construction projects.  从施工项目成本核算的意义、内容和方法等方面对成本核算进行了分析。  3.Accountable for utilization of system tools of organization for inconsistency reporting and the cost accounting.  负责利用组织的系统工具运作不一致报告和成本会计。  4.Cost accounting for the selection, development is based on economic concerns.  成本会计的产生、发展正是基于对经济效益的关注。  5.Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.  成本会计系统通过使用永续盘存制定期提供产品的单位成本。  6.Cost accounting is an important job in an enterprise.  成本核算是企业中一项重要工作。  7.At present by using the traditional cost accounting methods, logistics cost is very different from the actual cost.  目前在传统的成本核算方法下,我国企业的物流成本与实际发生额相差甚远。  8.Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.  人力资源会计;人力资源成本会计;人力资源价值会计;人力资源管理。  9.For small and medium enterprises to cost accounting.  用于中小企业进行成本核算。  10.Relevant research of cost accounting and management at home and abroad is summed up on the basis of single-disease clinical pathway, and the research status is summarized and analyzed.  本文综述了以单病种临床路径为基础的成本核算管理的国内外相关研究成果,并对研究现状进行了总结和分析。  11.Overall cost accounting is an important scientific management means of strengthening internal control in modern hospital.  全成本核算是医院进行科学管理加强内部控制的重要手段。  12.Analysis cost accounting for RM used, labor cost and efficiency production.  分析原材料使用成本、人工费及生产效率。  13.Contents and Methods of Education Cost Accounting in Colleges and Universities of China  浅谈我国高等学校教育成本核算的内容和方法  14.C: I like cost accounting best.  C:我最喜欢成本会计这门课。  15.The phase of accounting particularly concerned with collecting and interpreting cost data is called cost accounting.  专门与搜集和解释成本数据相关的会计方面称为成本会计。  16.A Study on Cost Accounting and Management of Third Party Logistics Enterprises based on Activity-based Costing  基于作业成本法的第三方物流企业成本核算与管理研究  17.Finally, this paper indicated several key points of the BSCs application in the cost accounting of hospitals.  最后,指出在医院成本核算管理中成功应用BSC所应注意的几个问题。  18.The Realization of Chemical Reagent Management System Based on Logistics Management and Cost Accounting  基于物流管理与成本核算的化学试剂管理系统的实现  19.If there is only one processing department, the cost accounting procedures are simple.  如果只有一个生产车间,成本核算的过程就比较简单。  20.Research and Implementation of Data Acquisition System on Cost Accounting in Our Hospital  我院成本核算数据采集系统的设计与实现  21.Conclusion The compensation can be improved through health resources distributing, medical service charges adjusting and cost accounting.  结论可通过规划卫生资源、调整医疗收费、推广成本核算等方式加以改善。  22.Probe into the necessity of establishing cost accounting standards from price regulation and government procurement  从价格管制和政府采购看制定成本会计准则的必要性  23.Flow cost accounting has been developed in response of the criticism from ecology, which relieves pressure on the environment and cuts costs by the measures of flow management and at the same time improves economic and environmental efficiency.  摘要流转成本会计是为回应生态学方面的批评而发展起来的,它通过流量管理的手段减轻环境压力和降低成本,同时提高经济效率和环境效率。  24.This is there are no direct allocation to a variety of cost accounting Center.  这是有一些无法直接分摊到各种成本核算中心的费用。  25.The Development and Application of Mine Assist System Based on Cost Accounting, Rewarding-publishing and Checking  基于考核、奖罚和班组成本核算的矿山辅助系统的开发与应用  26.Intelligence operations ERP cost accounting;  智慧运营ERP成本核算;  27.Research on Cost Accounting of Higher Vocational School in China  我国高职院校教育成本核算问题研究  28.Design and Realization of Cost Accounting System based on Web for Teams and Groups of Mine Enterprise  基于Web的矿山班组成本核算系统的设计和实现  29.Processing contracts, production statements, cost accounting books and other relevant account books;  加工合同、生产报表、成本核算等有关帐册;  30.You're also responsible for preparing profit and loss statements and monthly closing and cost accounting reports.  你还负责整理收益表、亏损表、每个月结算以及成本计算报告
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