会计成本

二是应用财务会计成本控制的理论与方法，研究制定辽河油田原油生产成本控制方法。

Employing the theory and method of Financing Accounting Cost Control , we are able to prepare the crude oil cost controlling method .

而迄今为止采用的会计成本定价方法已不能适应电力市场发展的需要。

The price fixing method by accounting cost is out of date as it has not been able to meet the requirements of power market .

基于TOC的会计成本核算法在战略决策中的实证研究

The Empirical Analysis of the Cost Accounting Based on TOC in the Field of Strategy Decision

文中构建了CCHP系统并网的电价体系，提出了收取系统备用费的建议，探讨用会计成本和长期边际成本2种方法制定基本电价的计算模型。

The electricity pricing system for CCHP interconnection is worked out and suggestions for the compensatory expenses of the reserve capacity of power system made . The long-term fiscal and marginal cost methodologies are discussed for calculating the basic price of power tariff .

试论监督会计成本及其控制

Discussing the Cost and the Control of Supervising Accounting

得出了作业成本法比传统会计成本法更适合邮运企业的结论。

The study conducted shows that the Activity-based costing is more beneficial than traditional costing .

在企业效率分析中，运用机会成本概念比使用会计成本概念更具合理性。

In the efficiency analysis of firms opportunity costs are more reasonable than accounting costs .

然后，对会计成本定价法和边际成本定价法进行了系统、深入的分析和研究。

Then the author makes profound and system analysis on the account cost price and the marginal cost price .

传统的会计成本分析不能给企业参与市场竞争提供充分、合理的信息。

Traditional accountant costs analysis could not provide enough and reasonable information for generators to participate in market competition .

从价值论、会计成本论，角度来看，单病种收费都不符合基本理论。

From the view of the value , accountant and philosophy , single-disease fee-system do not correspond with the basic theory .

对成本的定义和类别进行了分析，得出本文所指的成本从不同角度来看，分别是会计成本、企业个别成本、总成本的结论。

Second , cost is analyzed from various angles and conclusion is made that the cost in this dissertation is accountant cost , individual cost and general cost .

即，国民经济动员的经济成本由国民经济动员的会计成本和相对应的危态造成的实际经济损失构成。

In other words , the economic cost of national economy mobilization comprises accounting cost of national economy mobilization and actual economic loss caused by certain crisis situation .

幸运的是，由于中国国内利率低于美国国债收益率，中国央行在实施冲销计划时不会产生任何会计成本。

Fortunately , because interest rates are lower in China than those on its US bonds , the Chinese central bank does not incur any accounting cost to carry out its sterilisation programme .

然而履行社会责任需要一定的会计成本与机会成本，投入与收益不明确是许多银行不愿履行社会责任的一个主要原因。

Fulfill their social responsibilities need certain accounting cost and opportunity cost , however , invested and income uncertainty is one of the main reasons that many banks are reluctant to fulfill their social responsibilities .

大多数物流企业还在使用传统成本核算方法，不能准确计算出物流服务产品的真实成本，从而造成会计成本信息失真，导致企业的错误决策。

Most of our logistic enterprises still use the traditional costing method , which could not reflect the actual cost of logistic products . The inaccuracy of cost accounting can lead to faulty decision of an enterprise .

计算基础电价的方法主要有三种，即边际成本定价方法、会计成本定价方法、实时电价理论。

There are three kinds of method of calculating basic electric price , includes : marginal cost method , account cost method , and spot price theory . The marginal cost method is adopted in the paper .

文中提出应用边际成本定价理论可以给出资源利用的合理分析，边际成本定价采用增量成本代替平均会计成本，可以反映经济成本变动趋势和电力资源消费变化，指出了销售电价的改革发展趋势。

A reasonable analysis on resource utility is given by applying marginal cost price theory , marginal cost price theory replacing the average account cost with increment cost , shows economic cost variation and consumption of electricity resource .

对绝大多数公司来说，当前的成本系统可能都不完善，传统的会计成本采用直接人工工时等以数量为依据的方法随意地将公司的间接费用分配到成本对象中。

Cost system at present is not perfect to most enterprises , that is , indirect fares are optionally assigned into cost objects by the method of amount directly in traditional cost accounting such as artificial working-hours and so on .

与事后反映相关的成本范畴，亦即企业的财务会计成本范畴，其真实成本与虚假成本这对范畴，是企业财务会计成本范畴体系的重要组成部分。

The cost category concerning post-event reflection , also called cost category in financial accounting of an enterprise , of which the twin categories of real cost and false cost is an essential part of the cost category in financial accounting of enterprises .

通过公共图书馆人力资源会计成本核算，可以客观评价公共图书馆的人力资源，激发人力资源效能。因此，实行公共图书馆的人力资源会计制度势在必行。

The calculation of the human resources accounting cost can appraise the human resources of the public library impersonality , intrigue efficiently the sufficiency of human resources , so it is imperative to put into effect the public library accounting system in the near future .

并根据输电定价的设计思路，首先讨论了输电成本的计算，引入了年度会计成本法、平均增量成本法两种输电成本的计算方法。

At first , this paper discusses the calculation of transmission cost , and introduces two methods that are annual accounting cost method and average increment cost method . After confirm the cost , this paper emphatically elaborates the method of sharing the charge of transmission .

对于选择远程教育的受教育者来说，其经济成本（包括会计成本和机会成本）一般低于选择其他方式的教育而付出的经济成本，较低的机会成本是导致较低经济成本的主要原因。

( b ) for the person who receives distance education , the economic cost , which consists of accounting cost and opportunity cost , is lower than that of other forms of eduction , and the main cause for the lower cost is the lower opportunity cost .

不同定价有不同的效率和历史背景，作者系统的分析了几种重要的电价模型，从八十年代的会计成本定价到现在的金融衍生工具定价，从不同的角度分析了这些电价的优势和缺陷。

Different pricing mechanism has different efficiency and historical background , and the author analyses several important electricity pricing models systematically from the accounting cost pricing model of 1980s to finance derivative tools pricing model nowadays , and analyses the advantages and disadvantages of each model in different aspects .

基于精益会计企业成本管理体系研究。

Research on enterprise cost management system based on lean accounting .

作业会计&成本与管理会计的发展趋势

Operation Accounting & The Development Tendency of Cost and Management Accounting

对财务管理管理会计与成本会计课整合的思考

On Conformity of Financial Management , Management Accounting and Cost Accounting

最后通过一个具体的案例对基于价值链会计的成本体系的具体核算方法进行了具体说明。

Finally , this paper illustrates the value chain-based accounting by a specific case .

注册会计师造假原因透析及其治理再次，民事赔偿机制不健全，会计造假成本低；

Thirdly , the system of civil compensation is incomplete and the cost for accountants to cook accounts is low .

会计行政成本与渗透性行政成本等等。请等一下，破损及渗漏的百分比是多少？

Administrative cost of accountant and permissive administrative cost etc. Just a minute . What was the percentage of breakages and leaking ?

再次，民事赔偿机制不健全，会计造假成本低；吃牛肉添力壮体

Thirdly , the system of civil compensation is incomplete and the cost for accountants to cook accounts is low . Cook the beef