The released degree of underwriting income from non-life insurance companies is determined by how to chose the accounting base and method of premium income, including insurance costs and reserves.

非寿险公司的保险业务收入、保险业务成本和准备金如何在税务处理上选择计量基础和计量方法，决定了承保所得的释放速度与程度。

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The paper applies value chain analysis method cost accounting, and uses cost-effective method to analysis every link of the value chain, which is conducive to reducing costs, and improves efficiency.

传统的成本管理方法存在着弊端，随着经济形势的变化，新的成本管理方法应运而生，将价值链分析法运用到成本会计中，采用效益成本法分析价值链每一环节成本，有利于降低成本，提高企业效益。

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"Our management's determination to change to the preferred method of accounting for employee stock options ensures that our earnings will more clearly reflect economic reality when all compensation costs are recorded in the financial statements, " said Coca-Cola Chairman and Chief Executive Douglas Daft in a statement.

FORBES: Coke Opts For More Honest Accounts