例句與用法

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1. Chapter two begins with the comparison between traditional costing and abc , illustrating the basic principles of abc
   第二章從傳統(tǒng)成本計算法與作業(yè)成本計算法比較開始，闡述了作業(yè)成本法的基本原理。
2. Costs in a process costing system are identified with a cost center ( a processing or production department ) during a period of time - usually a month
   在分布成本計算法下，成本是一定時期內（通常是一個月）按每個成本中心（即加工或生產(chǎn)部門）確認的。
3. What procedures are in place to ensure that inventories are valued on a consistent basis using the company ' s approved costing method ( i . e . , lower of cost or marketing on a fifo basis )
   采取什么程序以保證始終如一地按照公司批準的成本計算法確定存貨價值（如市場與成孰低法，先進先出法等） ？
4. In which the council acted as the project manager . with consultants input , common tools on four core areas , including management audit , output costing methodology , human resources management , and performance measurement and management tool were developed basing on which agencies would complete the development of their customized management tools for individual use
   由社福界26間機構共同推展，社聯(lián)負責項目管理，聘用專業(yè)顧問服務，協(xié)助機構發(fā)展有關的管理系統(tǒng)及通用工具，包括管理審計、輸出成本計算法、人力資源管理、機構表現(xiàn)量度及管理。
5. Based on the specilized production of interim products , this paper mainly focuses on the study of two aspects , dealing with the problems such as incompleteness and improperness of costing , inefficient cost controlling , etc . this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity , pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method , thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries , this paper carries out the research of the
   因此,本文基于中間產(chǎn)品專業(yè)化生產(chǎn),針對中國船廠成本核算內容不完整、核算方法不適應,成本控制效果差等問題著重進行了兩方面的研究工作。提出適應中間產(chǎn)品特征的分層成本計算法,完善成本核算內容。探討知識經(jīng)濟時代財務管理發(fā)展要求和會計信息質量要求,提出商譽是人力資本超額使用價值的觀點,針對現(xiàn)代造船中間產(chǎn)品專業(yè)化生產(chǎn)所具有的特點,以及成本核算中客觀性和相關性差,可讀性不強等問題,研究了船廠生產(chǎn)組織特點和管理要求,提出了延伸于分批零件法的分層成本計算法,拓展了造船人力資本和質量成本的核算內容。