依据上级主管部门关于基建成本管理与核算的相关规定，准确计算工程成本、及时处理会计业务。
To calculate the cost of construction project accurately, and record all the accounting transactions timely based on the competent department's rules of construction cost accounting and management.
与资产购进的成本相比，四大会计事务所的风险更大。
The Big Four are also running a risk far greater than the cost of their purchases.
然后介绍了价值链会计与作业成本法的有机结合，以及价值链会计中作业成本法的运用。
Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.
该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。
The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.
会计诚信既表现为行为主体的自律水平，又是主体对诚信成本与诚信收益的一种心理评价，评价结果将使会计诚信在一定条件下达到均衡。
As a kind of self-discipline of its actor and psychological evaluation of its cost and income, accounting integrity will reach its equilibrium in certain social circumstance.
新会计制度与现行税法的矛盾表现在资产、负债、所有者权益、收入、成本费用支出等各个方面。
The disagreements between the new accounting system and the present tax law are displayed in the areas of proprietors, proprietor s rights, income, expenditures and cost, etc.
此外，现金会计基础是不可行的成本会计中的制造业务，因为费用往往不能正确地与产品成本。
Additionally, cash-basis accounting is not viable for cost accounting in manufacturing operations because expenses cannot always be correctly associated with product costs.
把他们的情况与成若干部分分离成本的主要工序流程综合呈现，这些构成了面向过程的会计基础。
Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
人力资源会计是人力资源成本与价值进行计量和报告的一种会计程序和方法。
Human Resource accounting is an accounting procedure and approach to measure and report the cost and value of HR.
未来的成本会计无论在成本管理思想上，还是在成本核算范围与方法上均有新的突破。
For the future cost counting will break through not only in cost managerial thought but also in the scope and method of cost counting.
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。
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.
最后，对员工流失成本进行了全面的会计核算与披露。
The paper is concluded with a comprehensive accounting and disclosure of staff turnover cost.
会计师事务所为了能在审计市场上保持自己的一席之地，要么努力提高效率，降低审计成本，要么与客户保持一种“非正常”的关系。
For sharing with audit market, the accounting firms either improve the audit efficiency to cut down the audit cost, or maintain "unusual relations" with clients.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of cost determination, planning, control and performance evaluation.
与采购和会计部门协作获取准确的原材料成本，及时更新系统。
Cooperate with Purchasing and Accounting Department to gain precise raw material cost and update in system promptly;
人力资源会计主要包括人力资源成本和人力资源价值两方面的确认与计量，人力资源成本包括人力资源历史成本和人力资源重置成本；
The human resource accounting mainly includes the confirming and calculating of its cost and value. The human resource cost includes human resource history cost and human resource replacement cost.
因此就需要构建一套与现行预算会计制度相衔接、规范统一、可操作性强的高校教育成本核算模式。
Thus, a set of university educational cost calculating mode which is normative, unified and easy to be manipulated should be built to link up the budget accounting system used now.
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
目前高等学校现行的会计制度与教育成本核算的要求还有很大差距。
The present accountant institution in our higher universities has large distance from the requirements of the educational cost accounting.
重点探讨了会计师事务所内的代理行为、代理成本及其控制问题，分析了控制会计师事务所内剩余控制权的滥用与降低代理成本的具体办法。
We emphasized the agents' behaviors, agency costs and the way of controlling them, then analyzed the specific means of controlling the residual rights of control and reducing agency costs.
传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。
There are limitations in traditional view of quality related cost. Quality cost and quality loss are two important basic concepts of quality accounting.
会计诚信既表现为行为主体的自律水平，又是主体对诚信成本与诚信收益的一种心理评价，评价结果将使会计诚信在一定条件下达到均衡。
As a kind of self-discipline of its actor and psychological evaluation of its cost and income, accounting integrity will reach its equilibrium in certain...
管理会计师以他们的知识和经验服务于企业的会计核算和财务报告、预算、决策支持、风险与绩效管理、内部控制以及成本管理等活动。
Management accountants apply their knowledge and experience in accounting and financial reporting, budgeting, decision support, risk and performance management, internal control, and cost management.
传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。
The traditional idea of quality cost has its limitations. Quality cost and quality loss are two important concepts of quality counting.
后者研究内容主要包括碳成本与风险管理，以及与企业战略管理会计的连接等，其核心是企业内部碳成本核算、管理与控制。
The latter includes carbon cost and risk management, and connections with strategic management accounting; the core is the internal cost management and control of carbon accounting.
为此，本文拟从监督会计成本的形成入手，对当前监督会计成本的控制对策进行了广角透视与思考。
Thus starting with the form of the cost of supervising accounting, this paper carries out the wide-angle perspective and thought of the control countermeasures of the supervising accounting cost.
于是，作为作业成本法延伸与补充的新一代成本管理方法资源消耗会计应运而生。
So the new generation of cost management system—RCA that can extend and remedy ABC come into being at the opportune historic moment.
股票投资收益与未来会计收益关系的正相关程度与专有成本呈负相关关系。
The positive association between current return and future earnings is weaker for firms with higher proprietary cost.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management Accounting is a newly arising course which engenders to adept to the internal management of enterprises for estimate , decision, programming, control and demand to investigate.
应用推荐