取得成本

存货必须遵循历史成本原则按取得成本计价。

Inventory must be measured at the acquisition cost in conformity with the historical cost principle .

保险合同取得成本是保险公司经济支出的重要组成部分。

An insurance contract acquisition cost is one of the most economic costs in the insurance company .

企业要生存和发展，关键在于取得成本优势。

Advantage of costing is the key for company to survive and grows .

要经常追踪你的广告，要坚持不懈地测试不同关键词和广告内容。通过对不同版本内容的比较来改进和提高你的潜在客户的转化比例，进而降低你的客户取得成本。

This will improve your overall conversion ratio and lower your average customer acquisition cost .

其次介绍了保险业较发达国家和地区对保险合同取得成本采用的会计处理方法。

And then introduce what kind of methods is adopted by the more developed regional in insurance industry .

其一是，强势货币会让汇率相对偏低的竞争对手取得成本上的优势。

First , a strong currency grants an advantage to competitors with a cost base in a cheaper currency .

分析认为，在初始计量时，一般应按历史成本进行计量，其“取得成本”往往就是其公允价值最好表现。

By analyzing the features of consumption-typed forestry ecological assets , a historical cost model is suggested for initial measurement .

指出在产品设计过程中导入成本控制机制，可以有效地避免设计工作的盲目性，为企业新产品开发取得成本竞争优势创造条件。

Furniture enterprise can control the product cost effectually and gain the superiority of competition by introducing the cost management .

笔者认为要控制和优化卫生人力成本结构，可以分别从人力资源的取得成本、维持成本、发展成本的控制与优化上采取措施。

The author believed that measures should be taken on controlling and optimizing the attained cost , maintain cost and develop cost .

企业人力资源成本项目包括取得成本、开发成本、使用成本、保障成本和离职成本。

The items of human resources cost include obtaining cost , development cost , use cost , insurance cost and leave-office cost .

结合国际保险会计发展的现状与未来趋势并结合我国实际国情，建议使用递延配比法对保险合同取得成本进行会计处理。

Combing with the development status and future trends of domestic and foreign insurance accounting , we suggest using the deferred ratio method .

替代成本包含取得成本和开发成本两部分，可分别界定为递延资产和人力资产投资。

The replacement cost includes the acquisition cost and development cost , which can be termed as the extended assets and investment into human assets .

主要结论：青少年运动员人力资源成本主要分为取得成本、开发成本、使用成本、保障成本等；

It is concluded that the human resource costs of young athletes chiefly consist of the costs of enrollment , cultivation , employment , and insurance .

销售成本：会计报告期内销售给客户的存货的原始取得成本。

Cost of goods sold ( cost of sales ): The original acquisition cost of the inventory that was sold to customers during the reporting period .

分析目前成本会计教学的特点与现状，探讨成本核算的教学入门方法，对于取得成本会计学中事半功倍的教学效果具有积极的促进作用。

It plays an active and accelerating part to probe into the elementary cost keeping teaching method to accomplish twice the teaching result with half the effort .

本文的观点是建议对原保险合同取得成本采用递延配比法，这样更利于保险公司的发展。

The view of this paper recommends the original insurance contract adopts the deferred ratio method , which have a better benefit for the development of insurance company .

一方面，企业试图取得成本的优势，另一方面，企业又试图变得高效和灵活。

On the one hand , companies are trying to obtain cost advantages ; on the other hand , companies are trying to become highly efficient and flexible .

成本法所核算的项目主要有五项：取得成本、开发成本、使用成本、保障成本和离职成本。

The measurement of cost of HRV mainly consists of five items to count the cost of obtainment , development , employment , maintenance and reassignment of HR .

然后从消费者的角度出发，将住宅生命周期成本分为取得成本、使用成本、管理成本、维护成本、交通成本等五大类。

From a consumer 's angle , house 's life cycle cost can be classified as acquisition cost , use cost , management cost , maintenance cost and traffic cost .

分部信息提供成本与取得成本是相互矛盾、此消彼长的，信息提供者为降低信息披露成本，必然会放弃披露某些分部会计信息，从而造成分部信息供给不足的现象。

Information provider will abandon to disclose some certain information for lower disclosure cost , which bring account information in short supply . The cost of supply and acquisition are incompatible .

人力资源的取得成本与人力资产的形成和价值均没有关系，不应视之为人力资产投资。

The acquisition cost of human resources is not the least related to the formation and value of human assets . Hence , it is not the investment of human assets .

本部分对学院各类师资的原始取得成本、培养开发成本、评聘增值成本、遣散成本等进行核算，并设计了人力资源成本报表，用以定期报告学院师资人力资源的货币价值。

This part calculates the original acquisition cost , incremental evaluation and employment cost , training and development cost and redundancy cost , and designs the human resource cost report which is used to regularly make known the monetary value of teacher human resource in the college .

设计目的是取得在成本代价、负载均衡、等待时间以及系统效率等综合指标上的优化。

The design goal is to obtain some better comprehensive targets , such as cost price , load balance , waiting time and efficient of systems .

阐明合理地完成质量体系运作过程是医院取得适当成本和最好效益的基础；

The results reveal that proper cost and maximal benefit are upon the base of the optimization of the courses of carrying out the quality system .

分析了普通机床数控化改造中的成本构成及影响成本的各种因素，指出了取得合理成本的方法和判断标准。

This article analyzes the constitution of cost in transforming machine tools into NC machine tools and various factors affecting cost , and points out the way and criterion for getting rational cost .

在企业竞争力的三大要素（技术、管理、研发模式）中，选择模块化的研发模式（MC），可取得速度和成本上的优势，是奔向世界级企业的突破口。

In three essential business competitiveness factors of technology , management , pattern of R D , the modular pattern of R D ( MC ) is taken as a gap for marching on towards the world level business , through its advantage in speed and cost of R D.

改造后，取得了生产成本下降，产品质量提高的效果。

The effects of decreasing production cost and improving products properties were obtained after the modification .

该厂仅对摩托车前减振器的两个主要零件（减振柱、减振筒）进行了工艺上的优化就取得了降低成本13.59元/套的显著效果。

The cost of the motorcycle shock absorber was reduced by 13 . 59 Yuan / unit , with the engineering of only two main parts on the system being optimized .

在激烈竞争的国际环境中，研究煤炭企业的成本控制系统对加强煤炭企业的成本控制，取得持续的成本降低具有很强的现实意义。

In the fierce competition of the international environment , researching the cost control system will have very strong realistic meaning towards strengthening the cost control and obtaining successive lower cost in the coal mine enterprise .

在税法规定许可的范围内或不违反税法的前提下，企业对经营、投资、理财活动进行筹划和安排，可取得节约税收成本（savingtax）的税收收益，以达到整体税后利润最大化。

Base on the promises of the tax law or no violation of it , enterprises organize and arrange the activities of operating , investment , and managing money in oder to save tax costs and tax gains , to reach the maximum after-tax profit .