高校后勤社会化过程须遵循模式多样化原则、成本核算原则和能本管理原则。
There exist some modes in the course of logistic socialization in the institutions of higher learning: diversification mode, checking the cost mode, capability management mode.
接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。
Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
总之，高校仪器设备的维修管理要遵循节约、高效、便捷的原则，提倡维修管理的成本核算。
In short, the instruments, to follow the maintenance management to save, efficient and convenient maintenance management principle, advocate the cost accounting.
概述了成本核算在医疗领域的应用，详细介绍了医院开展成本核算具体方法及成本核算应遵循的原则。
The thesis summarizes the application of cost accounting in the medical field, and elaborates the principles and methodology to apply cost accounting in hospital.
汇率波动的风险直接影响进出口企业的收益。如何较好地掌握企业汇率风险防范的原则以及操作方法，是进出口企业在成本核算和收益核算中面临的主要问题。
Exchange rate risk will influence enterprise income. how to master the principle and operational means is one of the main questions in imports and exports settlement about cost and income.
汇率波动的风险直接影响进出口企业的收益。如何较好地掌握企业汇率风险防范的原则以及操作方法，是进出口企业在成本核算和收益核算中面临的主要问题。
Exchange rate risk will influence enterprise income. how to master the principle and operational means is one of the main questions in imports and exports settlement about cost and income.
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