成本计量跨越于财务会计和管理会计两个领域。
Cost measurement covers two different fields: financial accounting and managerial accounting.
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.
企业的各项财产在取得时应当按照实际成本计量。
All assets should be stated at their historical costs on acquisition.
与历史成本计量相比，现值计量相关性强而可靠性弱；
Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability.
同时，历史成本计量模式对全面收益的计量却无能为力。
In addition, the model of historical cost measuring can not deal with the measuring of comprehensive income.
其中的主要原因是，帐面价值是采用历史成本计量的结果。
The main cause of this is that the book value is the outcome of measuring by historical cost.
而对于现值、可变现净值、重置成本计量属性的研究很少人涉及。
As for the present value, net realizable value, replacement cost measurement attributes, very few people involved.
固定资产的计价方法购入的固定资产按取得或新建最初按成本计量。
Fixed assets acquired or newly built are initially measured according to their actual costs when they are acquired.
为了可靠地进行成本计量，应建立固定资产修购基金制度或折旧制度。
In order to measure the cost reliably, a system of the repairing funds for fixed assets or depreciation should be established.
企业内外部来自成本计量和成本管理的压力，使作业成本法逐渐为人们所重视。
Faced with the need to solve the problem of cost computation and cost management, people gradually adopt activity-based costing.
对于会计计量属性的研究很早就开始了，但是主要集中在历史成本计量属性上。
Studies on accounting measurement attributes have a very early start, but most of them focused on the historical cost.
我们运用了多种多样的评估技术，包括有收益、资产价值、现金流以及资本成本计量。
A variety of valuation techniques are used, including earnings, asset value, cashflow and cost of capital measurements.
它通过作业成本计量，开展成本链分析，指导企业有效执行作业，降低成本，提高效率。
Its operating costs through the measurement, to carry out cost-chain analysis to guide the effective implementation of business operations, reduce costs and improve efficiency.
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.
最后，建立了新的代理成本计量指标，并用以分析国有控股上市公司资本结构对代理问题的影响。
The series of significant differences in governance characteristics and agent problem of these two kinds of companies were been systematically discussed.
以历史成本计量资产的另一个原因就是持续经营概念，它认为企业在可以预见的将来继续保持经营。
Another reason for measuring assets at historical cost is the going-concern concept, which holds that the entity will remain in operation for the foreseeable future.
任何一种成本计算制度都必须有效地解决成本计量与成本分配的问题，以保证成本信息的相关性和准确性。
Any kind of cost finding system all must in solve the cost measurement and the allocation of cost question effectively, guarantees the cost information the relevance and the accuracy.
与历史成本计量相比，通过以近期价格确定价值(市值价格)，可以获得一个企业财务健康程度更加真实的情况。
By basing values on recent prices (" marking to market "), they paint a truer picture of a firm's financial health than historical-cost measures.
但是，关于人力资本投资收益的计量方法、人力资本投资收益与成本计量范围等方面仍然存在需要深入钻研的问题。
However, there are also problems in the method of human capital investment revenue and range of human capital investment revenue and cost.
运用柯布—道格拉斯生产函数，引入时间变量，创建了员工流失成本计量模型，精确计量员工流失成本并运用此模型进行实证分析；
Applying Cobb-Douglas Production Function and the time variable, the author creates a metrological model of staff turnover cost for precise calculation as well as positive studies.
所以必须要考虑到，需要部署额外的基础架构项目来管理云计算计量和收费资源的使用和成本。
Basically, additional infrastructure items are deployed to manage the use and cost of cloud computing metering and billing resources.
基于每小时、每分钟或每秒钟CPU时间进行的事务和HTTP请求计量是最准确的计费和计量模式，因为可以计算总成本中每个事务的成本。
Transaction and HTTP request metering based on CPU time per hour, minute, or second is the most accurate billing and metering model, as each transaction can be measured for total cost.
长期负债按照历史成本原则计量。
Long-term liabilities are measured in accordance with historical cost principle.
Probes运行时组件允许不同的计量策略，以创建一个自适应的成本管理解决方案。
The probes runtime component allows for different metering strategies to create an adaptive cost management solution.
在2000年到2008年期间，德国的单位劳动力成本以年均1.4%的水平下降，美国的这一数据仅为0.7%，而此统计量在法国与英国则分别以0.8%与0.9%的年均增长率上升。
Unit Labour costs fell by an annual average of 1.4% in 2000-08 in Germany, compared with a decline of 0.7% in America and rises of 0.8% and 0.9% in France and Britain respectively.
除了可以计量的可用性、利用率和可管理性方面的提高外，WebSphereCloudBurst在被采用的第一年就提供了明显的直接成本节约。
Aside from measurably improving availability, utilization, and manageability, WebSphere CloudBurst provided substantial direct cost savings over the first year of adoption alone.
住房成本占据了整个美国通胀计量的很大比重(约占核心消费者物价指数的40%和美联储偏好标准的20%)。
Housing costs make up a large chunk of America's inflation basket (almost 40% of the core consumer-price index and 20% of the Fed's preferred measure).
如果计量是基于事务，并且利用云计算成本分配模型，那么要确定将成本特定的设计模式包含在您的应用程序代码中。
If metering is based on transactions and leveraging the cloud computing cost allocation model, be sure to include cost-specific design patterns in your application code.
如果计量是基于事务，并且利用云计算成本分配模型，那么要确定将成本特定的设计模式包含在您的应用程序代码中。
If metering is based on transactions and leveraging the cloud computing cost allocation model, be sure to include cost-specific design patterns in your application code.
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