一方面，核算方法已经跟国际标准基本接轨；
On the one hand, the country's calculating method has dovetailed international practices.
然而在新的物流环境下，传统成本核算方法已显露不足。
But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
长期以来，传统成本法一直是企业主要的成本核算方法。
In a long time, the traditional cost accounting is always the leading cost accounting method of most companies.
仔细研究公司的业务性质，你会选择出适合自己公司的会计核算方法。
By studying the nature of your business, you should take a decision about which type of accounting would suit you better.
仔细研究公司的业务性质，你会选择出适合自己公司的会计核算方法。
By studying the nature of your business, you should take a decision regarding which type of accounting would suit you better.
股票投资有两种会计核算方法：（1）成本法（2）权益法。
There are two methods of accounting for investments in stock: (1) the cost method and (2) the equity method.
与职工住房相关的供暖费用政策及核算方法也将发生相应变化。
The heating cost policy and accounting method relating to the employees 'housing vary.
第二章从直接和间接两个方面介绍了非正规部门就业的核算方法。
The second chapter introduced two methods to calculate the informal sector employment in the direct and indirect ways.
采用一种新的成本核算方法可能会严重影响一个实体的经营成果。
The adoption of a new costing method could significantly impact the operating results of an entity.
小企业采用这种核算方法，会使该年度内因多报告了收益而需要支付更多的税款。
However, for small businesses, the accrual method can lead to payment of more taxes due to higher reporting of net income for a year.
由于陶瓷制造生产工艺的特殊性，传统的产品成本核算方法难以奏效。
The methods of traditional cost calculation are not useful, due to the particularity of manufacturing technology in ceramic industry.
但不少私营独资企业会计制度不健全、不规范，会计核算方法无规可循。
But imperfect accounting system of many private and single proprietorships make accounting method irregular.
国内物流企业现行成本核算方法存在的问题，必须应用新的方法加以解决。
Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.
本文试图通过对其成因的分析，寻求对垫款的会计核算方法及提出防范建议。
This essay just try to find out the accounting method of passive Payment of L/C.
先后担任出纳会计和总帐会计，熟悉各种会计核算方法及相关银行税务业务。
Successively hold the post of a cashier's accountancy and general ledger accountancy, acquaint with various accountancy to check method and related bank tax administration business.
我国对人力资源价值核算方法的研究尚处于起步阶段，还没有成型的理论系统。
The researching of human resource value accounting means in China is still in a rising moment and without mature theory system.
文中改进了核算方法，使核算指标更实用化，并以实例说明了该方法的正确性。
The accounting method is improved to make the accounting target more practical and examples are given to demonstrate the correctness of the method.
本文作者阐述了知识经济的主要特征，以及知识经济对传统会计核算方法的挑战。
The author sates the main character of intellectual economy and it challenging traditional accountant accounting method.
阐述了我国目前主要采用的三种水价核算方法：边际成本法、计划定价法和成本核算法。
Briefly presents three mainly used methods for calculating water price: marginal cost method, planned price method and cost method.
本文通过北京市城近郊区地下水资源核算的研究，对地下水资源价格核算方法作了探讨。
Through a study of the assessment of groundwater resources in Beijing's urban and suburban areas, the article discusses the methods of calculating the price of groundwater resources.
建议借鉴企业会计制度的核算方法，完善核算科目，增强抗风险能力和采用全面成本管理法。
The enterprise accounting system could be considered to perfect accounting subjects, strengthen risk management and implicate total cost management.
但由于我国民办高校的会计核算研究较为滞后，目前尚未有一套完整的民办高校会计核算方法。
However, the lag of accounting research, our country's civilian-run colleges and universities don't have a complete set of accounting methods yet.
探讨药事（医疗）服务费种类、价格及核算方法要选择合适的试点，加强监督、考核是必要的。
Suitable pilot should be selected to explore medical service type, price and evaluating method. It is necessary to strengthen supervision and evaluation.
该项研究利用筹资来源与分配流向矩阵核算方法，测算了1990-1995年中国卫生总费用；
Matrix accounting methods of health financing and fund flow were applied to measure China total health expenditure from 1990to 1995.
而目前，在传统的成本核算方法下，我国企业的物流成本就像一座冰山，与实际发生值相差甚远。
But at present, by using the traditional cost accounting method, the logistics cost of enterprises of our country is just like an iceberg, very differently with the actual cost.
相信随着企业内外部条件的成熟，会有越来越多的企业运用ABC，以取代传统的成本核算方法。
With the maturity of conditions, we believe that more and more companies will replace their traditional costing methods by ABC.
结论：疾病预防控制机构应逐步引入成本会计制度，以规范、完善我国疾病预防控制成本核算方法。
Conclusions:The system of cost-accunting should be applied in CDC , and then the methods of disease control and prevention service cost accunting could be regulated.
新会计准则中引入了公允价值的计量属性，使投资收益核算方法有所改变，但没有改变投资收益的数额。
The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.
对自然资源耗减价值的核算范围、核算原理、核算方法及环境污染损失价值时间长度的确定进行了论述。
This paper briefly discussed the accounting area, accounting basics, accounting methods of natural resource and the time for determining volume of environmental pollution.
对自然资源耗减价值的核算范围、核算原理、核算方法及环境污染损失价值时间长度的确定进行了论述。
This paper briefly discussed the accounting area, accounting basics, accounting methods of natural resource and the time for determining volume of environmental pollution.
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