Thus acceleration of improvement of production equipment and consolidation of cost budget and cost control are the issues which current accounting theory and practice must study.
因此,加速生产设备改良、加强成本预算和成本控制,是当前会计理论与实践必须研究的问题。
However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.
然而,当前的会计核算办法并未将环境资源列入会计要素,不能核算和监督资源损耗的环境成本。
It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
在会计理论和实务中,企业所得税究竟属于费用,还是属于利润分配,长期存在争议。
The second chapter summarizes the domestic and foreign environmental cost accounting theory and practice, focusing on the concepts, classifications and measurement methods of environmental costs.
本文第二章概述了国内外环境成本核算理论和实践的现状,着重探讨了环境成本的概念、分类和计量方法。
An study is made of cost control in oilfield production. The actual practice is to divide accounting unit step by step until individual Wells and then to subdivide them.
研究了油田生产中成本控制问题,将成本的核算单位详细划分到单井,并将其细化分解。
From the practice of their own investigation, try from the aspects of the freight enterprise cost accounting analysis and described.
笔者从自身调查实践出发,试着从这几个方面对货运企业的成本核算进行分析和阐述。
From the practice of their own investigation, try from the aspects of the freight enterprise cost accounting analysis and described.
笔者从自身调查实践出发,试着从这几个方面对货运企业的成本核算进行分析和阐述。
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