...净资产的计量上,当新建的高等学校取得净资产时,其计量依赖于投入资产的价值确定,当学校进行 成本计算账户(costing accounts)用来核算和监督企业经营过程中某一阶段发生的全部费用,并据此计算该阶段各个成本计算对象实际成本的账户。
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haha costing accounts 成本计算账户
The accounts are the language of the cost accounting, whose design is the critical factor of the effective costing.
成本会计账户是成本会计的工作语言,其设计的好坏是成本会计核算能否有效运行的关键。
The present paper illustrates that the proper combination of various cost accounts can form an organic process, its effectiveness meaning that of costing.
通过示例,说明各成本账户的有机配合,形成成本账户流程,其有效性也即意味着成本会计核算的有效性。
AMR estimates that maverick buying accounts for one-third of operating resource expenditures, costing organizations a 15% to 27% premium on those purchases.
AMR估计不按常规的购买占运行资源开支的三分之一,在这些购买上企业将额外开支15%到27%。
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