在资产负债表日的现行成本与可变现净值两者中较低者。
B the lower of current cost at the balance sheet date and net realisable value.
国内物流企业现行成本核算方法存在的问题，必须应用新的方法加以解决。
Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.
对煤炭企业现行成本管理方法的不足进行了分析，在此基础上提出了加强现代成本管理的方法及对策。
This paper analyzes the shortages of current cost management of coal enterprise, and advances some methods and countermeasures for strengthening the modern cost management.
本文全面分析了电信企业目前的成本费用构成及核算方法，指出了现行成本核算和管理中存在的主要问题。
This article analyses the present cost form and accounting way of Telecom Enterprise and points out the main problem.
在对研究对象界定的基础上，首先，就军品现行成本价格模式的弊端进行剖析，指明了军品无形价值被埋没的事实；
On the base of ensuring research target, first, the paper dissects the abuses of military products current cost price model, designates the fact that invisible value of military products be buried;
现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。
There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
债务法以现行成本或公允价值为计量属性，税率变动立即调整赋予递延税款未来意义，发生转回整个期间配比性更好，更具相关性。
When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.
如何改进军工科研单位现行成本核算模式以满足成本资料使用者的需求，这需要进行深入研究找到更加适合的理论和方法来指导具体的工作实践。
How to improve the current cost calculation mode to meet the needs of the cost information user, which need research deeply to find more proper theory and method to instruct the concrete practices.
现行集体计划的额外保险成本似乎适中。
The costs of the added coverage in group plans at work appear modest.
不过，实现行压缩需要一定的附加成本，并且每当需要压缩或解压缩一个行时，都需要付出相应的处理成本。
However, there is an added cost in implementing row compression as well as processing costs associated with every time a row must be compressed or decompressed.
这对现行的成本会计提出了新的要求。
认为林价下限的计算应以现行营林成本和重置完全资金占用为依据；
The lower limit of forest price should be determined by the current cost of silviculture and reevaluation of capital.
随着企业管理的不断深化，现行财务会计采用的全部成本法在某些方面已不能适应企业内部管理的需要。
Due to the deeping of business management, absorption costing being adopted in current finacial accounting don't satisfy the needs of the internal business management in some aspects.
现行条件下，计量高等职业院校教育成本的现实方法是利用会计资料进行转换计算。
Under current conditions the practical approach to measuring educational cost of higher vocational colleges is convertible calculation by using accounting information.
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.
而现行ERP系统中仍集成落后的传统成本管理模式，改进ERP系统中的成本管理模式已迫在眉捷。
The current ERP system integration is still lagging behind the cost of traditional management models, to improve the ERP system management costs have been imminent.
与现行维修方式相比，优化后的维修方式能降低运行与维修成本34%。
Compared with the currently prevailing maintenance modes, the optimized maintenance modes can reduce the operation and maintenance costs by 34%.
本文结合权益资本成本理论和人力资本产权理论，通过对现行收益分配模式进行分析，提出了利益相关者逻辑下的收益分配模式。
This article analyzes the current income distribution model and get the model of stakeholders participating based on equity capital cost theory and human capital property theory.
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.
分析五岸灌区十支渠现行水价存在的问题，以十支渠水利供水工程为例测算成本水价。
Secondly, this paper analyzed the existing problems in Wuan irrigated district currently and accounted the water cost price of water supply engineer in the Tenth Branch Canal.
本文的结论是，要从根本上解决我国出租车业所存在的问题，制度变迁是根本途径，即用一种成本更低、效率更高的制度代替现行的制度安排。
The conclusion is, system changes is basic route to solve the problem that exists on taxi industry fundamentally. That is say USES a lower cost and more efficiency system replaces current system.
现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.
日本的现行电价制度是以综合成本方式为基础的，这是问题的焦点。
Active electrovalency system of Japan is a foundation with integrated cost means, this is the focus of the problem.
本文的第二部分讨论了破产领域的现行代理成本问题。
Part II of this article discusses the agency cost problems prevalent in the zone of insolvency.
在现行的成本管理模式下几乎不能准确地计算银行服务和产品的成本和收益。
Under the current cost management mode, the bank almost can't compute the cost of the products or service accurately.
采用现行市价法评估单项资产的价值是市场价值，采用重置成本法评估单项资产的价值主要是非市场价值。
Value derived by Comparison Approach is market value, while value obtained by Depreciated Replacement Cost (DRC) is mainly non- market value.
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.
文章通过对中国联通现行CDMA终端财务成本的分析，探讨了其在终端运营上存在的问题，提出了降低终端成本负担的措施。
This article analyzed the actual cost of the CDMA terminal, discussed the problem of CDMA terminal management, put forward the measure of decreasing the CDMA terminal cost.
文章通过对中国联通现行CDMA终端财务成本的分析，探讨了其在终端运营上存在的问题，提出了降低终端成本负担的措施。
This article analyzed the actual cost of the CDMA terminal, discussed the problem of CDMA terminal management, put forward the measure of decreasing the CDMA terminal cost.
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