期间成本

期间成本对税息前收益增长率的影响

The Influence of Period Cost upon Growth ratio of Earnings Before Interest and Tax

结果表明：在企业收益波动程度方面，期间成本和债息的使用产生了类似的结果。

The result shows that the period cost and the interest yield similar results in the business income wave .

当销售量大于分界点时，期间成本、债息的应用将增加企业收益的波动程度。

As the volume of sales is greater than the boundary point ,( the utilization ) of the period cost and the interest will increase the wavy degrees of business income .

为减少GIS/GCB产品运行期间成本，必须改变维护方式，即从设备的定期维护改变到状态维护。

In order to reduce the cost in GIS / GCB product operation period , maintenance method must be changed , that is to say from periodical maintenance to be changed to status maintenance .

构建成本指标因素，及时核算与统计期间成本，正确分析与评价项目成本，可有效控制施工成本水平，提高施工企业效益。

Therefore , constructing the cost index factors , accounting and counting the period cost in time , and analyzing and evaluating the project cost correctly are of very important significance to effective control of the construction cost level and raising the construction enterprise performance .

为减少气体绝缘金属封闭式开关设备（GIS）产品运行期间的成本，必须改变维护方式，即从设备的定期维护改变到状态维护。

To reduce the cost during operation for gas insulated and metal enclosed switchgear ( GIS ), it must be changed for the maintenance way from periodic to condition - based .

对1951&1982年期间邮电成本函数的分析

An Analysis of Cost Functions in Posts and Telecommunications for the Period of 1951-1982

更换或维修期间停工成本；

Cost of downtime to replace or repair .

在债息和期间固定成本发生变化时，推导出三个杠杆系数的表达式，并讨论了他们的经济意义。

This paper deduces demonstrations of three lever factors and discusses theirs economic meaning when the interest and period fixed cost change .

银行纷纷转向独立的公司来提供其外部写字楼的午餐。由于在经济低迷期间实施成本削减措施，这些写字楼的内部餐饮服务被取消。

Banks are turning to independent companies to provide lunches in peripheral offices where inhouse catering was removed while cost-cutting during the downturn .

本文对两个期间混合成本分解式中的固定成本和单位成本变动率进行比较，进而能从数量方面评价两种不同的成本管理措施优劣。

This paper studies a comparison method on formulas of decomposition for mixed cost , so as to give a new method in evaluating the merit of cost management .

根据销售量、单位毛利、期间固定成本、债务利息四个因素的不同状态，得到了相应的杠杆系数表达式。

The expressions of lever coefficients are obtained according to four factors of the sales volume , unit gross profit , period fixed cost , interest in the different conditions .

由于危机期间融资成本大幅上涨，西班牙和意大利等国一些银行实际上已经被拒于资本市场门外，因而这些银行对央行资金的依赖程度越来越深。

Banks in countries such as Spain and Italy have become more reliant on central bank funding after effectively being locked out of capital markets as funding costs have soared during the crisis .

研发及设计所需期间长且成本昂贵。

The development period for r & d and design is long and costly .

环境成本报告是企业一定期间内环境成本会计信息的一种浓缩。

The environmental costs accounting report is a concentrate of the cost accounting information in a certain period .

改革本身也可能带来过渡期间的调整成本，对经济增长产生某些短期影响。

Reform itself could also entail adjustment costs in the transition , with some short run impact on growth .

超过一个会计期间受益的成本常常通过借记一个资产账户。

A cost that will benefit more than one accounting period usually is recorded by debiting an asset account .

这一期间的销货成本可通过可供销售的商品成本减去期末存货成本而求得

The cost of goods sold during the period is determined by subtracting the ending inventory from the cost of goods available for sale

同年，伯克希尔又出资23亿美元收购了剩余股权，相当于每股71美元&35倍于危机期间增持的成本，但即使这一价格现在看来也极为划算。

That year , Berkshire purchased the remaining shares at $ 71 for $ 2.3 billion & 35 times what he paid in the crisis , and a price that now looks like a terrific bargain .

2007年至2008年的危机是三十年来的首次，期间大宗农产品成本飙涨至历史最高，从海地到孟加拉国等多个国家发生了骚乱。

The 2007-08 crisis , the first in three decades , saw the cost of agricultural commodities surge to record highs and riots in countries from Haiti to Bangladesh .

自今年2月以来，越南汽油价格上涨30%；政府管理的出租车价格涨价吓跑了顾客；过去一年期间，家庭生活成本大涨，一些食品的价格翻了一番。

Petrol prices are up 30 per cent since February ; increases in government-regulated taxi fares have driven away customers ; and family living costs have jumped in the past year , with some food prices doubling .

按照新的会计准则，开办费可以不再分期摊销，直接计入当期损溢；固定资产改良支出应按照受益期间摊销分期计入成本、费用。

According to new accounting standard , organization expenses need not be amortized again , direct plan enter current caustic excessive ; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost , charge .