成本会计

推行作业成本会计方法提高企业经营管理水平

Promoting Activity - Based Costing to Improve the Management of Enterprises

成本会计账户的设计与运用问题探讨

The design and application of the costing accounts

C：我最喜欢成本会计这门课。

C : I like cost accounting best .

基于MVC模型的军工企业成本会计管理信息系统的设计与实现

Design and Implementation of a Cost-accounting Information Management System Base on MVC Model for a Defense Industry Enterprise

不过，正如美国财务会计准则委员会主席BobHerz所指出的&历史成本会计同样“充满了各种猜测”，比如，折旧率。

But as Bob Herz , chairman of America 's Financial Accounting Standards Board , points out , it too is " replete with all sorts of guesses ", such as depreciation rates .

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

Both Financial Accounting Standard Board ( FASB ) and International Accounting Standard Board ( IASB ) are transferring from historical cost accounting to fair value accounting in making accounting standards .

iasb的改革将会在决定哪种银行资产必须以市价计值、哪种资产可以根据平滑市场波动性的所谓的摊余成本会计制度进行计值上提供更大的灵活性。

The IASB reforms will allow more flexibility in determining which bank assets must be marked to market and which can be valued according to so-called amortised cost accounting , which smooths out market volatility .

现行成本会计在计提固定资产折旧中的应用

Application of Current Cost Accounting in Charging to Plant Asset Depreciation

须有审计、成本会计和税务方面的经验。

Experience in auditing , cost accounting and taxation is necessary .

并且，就衍生品而言，采用历史成本会计显然是错误的。

And for derivatives , historic cost accounting is patently wrong .

薪工会计指的是雇员成本会计。

Payroll accounting refers to accounting for the cost of employees .

我国实行重置成本会计的基础

The Basic Conditions of Applying the Replacement Cost Accounting in China

新经济必然会带来成本会计的深刻变革。

New economy must bring up deeply innovation in cost counting .

刍议价值链成本会计与效益成本法

Elementary discussion about cost accounting of valuable chain and beneficial cost

对财务管理管理会计与成本会计课整合的思考

On Conformity of Financial Management , Management Accounting and Cost Accounting

论新经济环境下成本会计的职能

On Developing of Cost Accounting Function in the new Economical Environment

人力资源会计发展到目前为止，主要有两大模式，即人力资源成本会计和人力资源价值会计。

Until Now the Development of Manpower Resources Accounting Has Two Patterns .

第二部分环境成本会计的方法。

The second section is means of Environment Cost Accounting .

略论资本成本会计之公司财务理念

Brief Discussion on Company Finance Idea of Capital Cost Accounting

成本会计的新领域：数字化产品成本核算

A New Domain of Cost Accounting & Cost Counting of Digital Products

对高职高专《成本会计》课程改革的几点思考

Thoughts on the Reform of " Cost Accounting " Course

通货膨胀对传统历史成本会计的影响

The Impact of Inflation on the Traditional Historical Cost Accounting

基于以上那点，那么传统的历史成本会计模式更糟糕。

On that score the old system of historic-cost accounting was worse .

制造企业战略成本会计系统设计与运作研究

Research on Designing and Operating Strategic Cost Accounting System of Manufacturing Enterprises

开放教育《成本会计》教法改革初探

Elementary Exploration into the Teaching Reform of Cost Accounting in Opening Education

对资本成本会计的重新认识和计量架构的探讨

Re-recognization of Capital Cost Accounting and Disquisitions of Measurement Fabric

关于《成本会计》课程双语教学的调查

Practice and Survey of Bilingual Teaching in Cost Accounting Course

关于物流成本会计核算基本框架构想

A Construction on the Basic Framework of Logistic Cost Accounting

人力资源成本会计是以投入价值对人力资源成本进行全面核算，主要研究组织中人力资源投资的计量和摊销的程序和方法；

They Are Manpower Resources Cost Accounting and Manpower Resources Value Accounting .

第3章为应对反倾销成本会计研究的理论基础。

I present the theoretical basis for responding to anti-dumping cost accounting .