正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。
Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
一些机构辩称，会计规则允许它们以成本持有衍生品。
Some institutions argue that accounting rules permit them to hold derivatives at cost.
这种隐藏的税增加了所有制造商雇佣会计的成本。
This hidden tax adds to the costs of any manufacturer hiring an accountant.
有审计、成本会计和税务方面的经验。
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.
根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。
Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.
在历史成本原则会计方法中，银行有各种理由不对资产重组，因为这就意味着承认损失。
Under historic-cost accounting, the banks had every reason not to restructure assets, because that meant owning up to their losses.
志向高远的医生们一般不会学习微观经济学、成本会计或风险管理。
Aspiring doctors are not normally taught microeconomics, cost accounting or risk management.
如果它被打算“持有到期”，或者只是传统借款，就可以作为会计减损的主体按照成本入账。
If it is to be "held to maturity", or is a traditional loan, it can be carried at cost, subject to impairment. This is a dog's breakfast.
下学期有问题，不管是会计审计还是什么财务成本管理的，全都要去问她，她就像一部会计的百科全书，全通的。
Next semester, I will often ask her questions regardless of accounting, auditing or financial cost management. She is like a cyclopedia who knows everything about accounting.
在一个我们刚才所描述的那么大规模的项目中，从一个会计的角度来看，大多数——即使不是全部——支出是人力成本。
In a project of the size we just described, most — if not all — the expenditures are for labor, from an accountancy perspective.
银行的财务报表可以适当调整以便显示按成本以及按市值估算的资产，因此如果监管者或投资人愿意使用传统的会计方法来形成观点，他们就应当可以。
Banks' financial statements could be modified to show assets at cost as well as fair value, so that if regulators or investors wanted to use traditional accounting to form a view, they could.
根据新的会计规定，全球企业将不得不修改对并购成本的会计处理方法，此举将影响公司利润，同时可能打击企业的并购愿望。
Companies around the world will have to change the way acquisition costs are handled under new accounting rules - a move that will hit profits and could damp the urge for mergers.
系统会计算成本，接着对正被运走的东西进行追踪。
The system calculates the cost, and tracks what is being pitched.
第二，国际会计准则委员会必须确保投资者仍能找出按照成本价计价的任何资产的市价—比管理者的建议好得多的衡量许多资产不良性的指标。
Second, IASB must ensure that investors can still find out the market price of any asset being carried at cost-a far better indicator of many assets' toxicity than managers' opinions.
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.
第二，国际会计准则委员会必须确保投资者仍能找出按照成本价计价的任何资产的市价—比管理者的建议好得多的衡量许多资产不良性的指标。
Second, IASB must ensure that investors can still find out the market price of any asset being carried at cost—a far better indicator of many assets’ toxicity than managers’ opinions.
并不是所有人都会欣赏到成本会计师有多么激动人心的。
Not everyone appreciated the more stimulating aspects of cost accountancy.
35亿的成本花费中最大的一部分将流向顾问，律师，会计师和23家银行，用于证券包售和公司上市。
The lion's share of the $435m in costs will go to advisers, lawyers, accountants and the 23 banks underwriting and selling the listing.
最后指出了价值链会计在成本管理中应用的障碍，并针对各个障碍提出解决的对策。
Finally, the thesis points out the troubles when applying the value chain accounting in the cost control and provides solutions to them.
怎样解释和运用成本会计技术。
传统成本计量模式是嫁接在会计账户系统之上的。
The mode of traditional costing measurement is grafted on the account system of accounting.
期末处理使用各种分配方法（如间接费），在管理会计的各个领域对成本进行分配。
In period-end closing you can use various different allocation methods (for example, overhead costing) to allocate costs between different areas of Cost Accounting.
负责除销售、供应链、成本费用之外的会计核算工作。
Responsible for the accounting work in addition to sales, supply chain, cost and expense.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
这对现行的成本会计提出了新的要求。
会计学：不要忘了机会成本。
会计学：不要忘了机会成本。
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