成本计量的英文

• cost measurement

• "成本"英文翻译    prime cost; cost; capitalize ...
• "计量"英文翻译    calculate; estimate; measure
• "成本计算；成本计算法" 英文翻译 :    costing
• "按成本计价" 英文翻译 :    valuation at cost
• "按成本计算" 英文翻译 :    at cost
• "成本计划" 英文翻译 :    cost planning; cost programming; costs planning
• "成本计算" 英文翻译 :    calculation of costs; calculation of net cost; cost accounting; cost calculation; cost estimating; costing (cost finding); costing exercise; costings; pricing
• "成本计算 方法" 英文翻译 :    type of cost systems
• "成本计算表" 英文翻译 :    cost sheet
• "成本计算单" 英文翻译 :    cost calculation sheet
• "成本计算法" 英文翻译 :    costing
• "成本计算期" 英文翻译 :    cost period; costs accounting period; costs period
• "成本计算人" 英文翻译 :    costs man
• "基本计量标准" 英文翻译 :    basic metrological standard
• "边际成本计算" 英文翻译 :    marginal costing
• "变动成本计算" 英文翻译 :    variable costing
• "标准成本计算" 英文翻译 :    standard costing
• "部门成本计算" 英文翻译 :    departmental costs accounting
• "差异成本计算" 英文翻译 :    differential costing
• "产品成本计划" 英文翻译 :    the plan of product costs
• "产品成本计算" 英文翻译 :    product costing
• "成本计算单位" 英文翻译 :    costing unit
• "成本计算对象" 英文翻译 :    costing objective; object of costing
• "成本计算方法" 英文翻译 :    cost finding techniques; costing method; costs method; method of costing; method of costs accounting; type of costs systems
• "成本计算工作" 英文翻译 :    costing exercise

• A research of cost measurement across two fields of financial accounting and managerial accounting
  跨财务会计与管理会计领域的成本计量研究
• By basing values on recent prices ( “ marking to market ” ) , they paint a truer picture of a firm ' s financial health than historical - cost measures
  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。
• If loans are valued at historical cost and market values are rising , the loans are likely to be sold if this is the only way of realising profit , even if the market undervalues them
  如果贷款以历史成本计量并且市价上升，那么尽管市场可能低估其价值，但是在卖出是唯一实现利润的方式的情况下，贷款仍很可能被卖掉。
• The foreign currency non - monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date , of which the amount of functional currency shall not be changed
  （二）以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。
• If the transferred financial asset is measured at the amortized cost , the relevant liability it has recognized shall not be designated as a financial liability , which is measured at its fair value and the changes are recorded in the profits and losses of the current period
  所转移的金融资产以摊余成本计量的，确认的相关负债不得指定为以公允价值计量且其变动计入当期损益的金融负债。
• Based on such a concept of the higher education cost , the paper divides the cost of higher education into several types , focuses on the financial cost of universites , and puts forward three ways of measuring the cost of higher education
  在界定高等教育成本内涵的基础上，本文对高等教育成本进行了分类，指出本文以研究高等教育的学校财务成本为主，针对高等教育的学校财务成本，提出了三种可行的高等教育成本计量方法。
• The primary difficulty in this text is to the choice of the pricing method of the assets based on the value theory . the study on this question contributes to looking for the rule of development of the historical cost measures attribute , even whole assets measure
  本文以价值论对资产计价方法的选择进行评价，有助于探求历史成本计量属性乃至整个资产计价的发展规律；同时，本文也从会计学本身的理论和实践等多个角度研究了各种计量属性现实存在的必要性。
• The article introduces the definition of arm - length value , considers the application of the arm length value in china with respect to the limitation of historiccost ' s mesurement , and expatiates on the appilication in accordance with the new accounting standards for business enterpeises of prc
  文章简要介绍了公允价值的定义，从历史成本计量的局限性来考虑公允价计量在我国的具体运用，并按照我国新颁布的企业会计基本准则和具体准则对公允价值计量的运用进行阐述。
• Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option , and it measures the financial asset at the amortized cost , it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer
  第十八条企业因卖出一项看跌期权或持有一项看涨期权，使所转移金融资产不符合终止确认条件，且按照摊余成本计量该金融资产的，应当在转移日按照收到的对价确认继续涉入形成的负债。