已经发生的成本占估计总成本的比例。
The proportion of the costs incurred against the estimated total costs.
为了获取长期使用资产所发生的成本。
相关的已发生或将发生的成本能够可靠地计量。
The relevant costs incurred or to be incurred can be measured in a reliable way.
交易中已发生和将发生的成本能够可靠地计量。
The costs incurred or to be incurred in the transaction can be measured in a reliable way.
合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
Both the schedule of the contracted project and the contract costs to complete the contract can be measured in a reliable way.
为了获取长期使用资产所发生的成本。这一支出将使未来多个会计期间受益。
A cost incurred to acquire a long-lived asset. An expenditure that will benefit several accounting periods.
加权平均法将期初存货的成本加上本期发生的成本平均分摊到单位产品之上。
Therefore, weighted average costs fall between the extreme cost figures that can result from other methods.
指公司日常经营所发生的成本，包括原材料、人工、销售成本及行政管理成本等。
The day-to-day expenses incurred in running a business, such as raw material, labor cost, sales and administration fee ect.
为取得矿区权益而发生的成本在发生时予以资本化，按照取得时的成本进行初始计量。
The costs of obtaining the mineral interests in properties are capitalised when they are incurred and are initially recognised at acquisition costs.
采油企业采用作业成本法，能使发生的成本清晰化、明细化，达到严格控制成本的目的。
Production Enterprises taking activity-based costing law can make the occurring cost clear and achieve the aim to control it.
一个车间在期初和期末通常都有在产品，所以本车间发生的成本并非已完工成品的成本。
A department often begins and ends a cost period with partially processed units of product, so the completed units in the department are not an accurate measure of the department's total production.
但是由于道德风险的存在，使得财政在处理国有商业银行财务危机中发生的成本一再扩大。
However, due to moral hazards, the fiscal cost has expanded again and again in dealing with the financial crisis of state-owned commercial Banks.
风险管理人员必须权衡风险发生时可能发生的成本和对风险及相关机会成本进行管理所需的成本。
Risk management practitioners must weigh the potential cost to the company should the risk be realized against the cost of managing the risk and the associated opportunity costs.
第二十六条费用应当按照功能分类，分为从事经营业务发生的成本、管理费用、销售费用和财务费用等。
Article 26 the expenses shall, on the basis of functions, be classified into costs, administrative expenses, sale expenses and financial expenses occurred in business operation.
传统的成本管理只是注重对企业的产品成本和期间费用的管理与报告，对其他经营过程发生的成本报告甚微。
In conventional cost management an importance has only been paid to the management and reporting on product costs and period costs, and little importance to other process costs.
成本中心是成本控制范围中的一个组织单位，它表示的是某个产生成本的地方，可对照预算监控这个地方发生的成本。
A cost centers is an organizational unit within a controlling area that represents a specific location where costs are incurred and monitored against a budget.
在引入外包(而且可能是海外的)之时，成本实际会因发生组织调整和洽谈合同而上升。
When outsourcing (and perhaps off-shoring) is brought in, costs actually go up a notch as reorganizations take place and contracts are negotiated.
固然，我们通过努力，避免了巨额直接救助成本的发生(这一事实在公开辩论中被没有受到称赞)，下一次我们可能就没有那么幸运了。
And while we managed to avoid large direct bailout costs (a fact not appreciated in public debate), we might not be lucky next time.
每个用户的最高成本发生在基准测试的开始处。
The highest cost per user occurs at the start of the benchmark.
电力和汽油的成本将会大幅上升，模型建造者说，但是有正确的政策表明，这些需要不会导致我们的生活方式发生大的变化。
Electricity and petrol costs will rise significantly, but with the right policies in place, say the modellers, this need not lead to big changes in our lifestyle.
这样的事情常常发生在你有严格的需求，而且变化成本很高的情况下，这其实才是真正的损失。
This scenario happens a lot when you have rigid requirements that have a high cost to change, and it is a real loss to all involved.
这种情况下不需要完整的软件开发生命周期成本分析，但是如果可能的话应关注此过程中的能力成熟度模型(CMM)。
In this scenario, a full software development lifecycle cost analysis is not required, but you should keep an eye on the capability-maturity models (CMM) of the process if you can.
看看在当前的汽车工业发生了什么，在更高的保修成本和甚至是整条产品线的召回方面，仅仅是因为集成的工作没有被正确的完成。
Look at what has happened in the auto industry recently in terms of higher warranty costs and even recalls of entire product lines, simply because the integration work was not done correctly.
也也许就是因为几个要素，比如成本或者可怜的性能，如果这个事情发生了，就意味着大量的代码需要被改写。
This may be due to several factors, such as spiraling costs or poor performance, but when it happens you will find that a lot of code will have to be rewritten.
如果发生这种情况，那银行发售债券的成本会更为高昂。
If that happens, it becomes more expensive for a bank to sell debt.
会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
与之平行他们还想清理损益表，以便将资产与负债的价值变动同再发生的收入与成本清晰的区分开来。
In parallel they want to clean up the income statement, so that changes in the value of assets or liabilities are separated clearly from recurring revenues and costs.
与之平行他们还想清理损益表，以便将资产与负债的价值变动同再发生的收入与成本清晰的区分开来。
In parallel they want to clean up the income statement, so that changes in the value of assets or liabilities are separated clearly from recurring revenues and costs.
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