期间费用

当前的会计核算将广告支出作为期间费用处理，这种核算方法不论在理论上还是在实务上，都存在着不足。

The advertisement expense is treated as period cost in the current accounting calculation , which has shown some shortfalls .

然后，论述了构筑应对反倾销导向下的产品成本核算原则、期间费用的核算与分摊要领、环境成本核算方法等关键环节。

Then discuss cost accounting principles to establish a system responding to anti-dumping , Period cost accounting and allocated method , environmental cost accounting method and so on .

专家职务中断期间费用和长期病假费用；

Expert hiatus financing and extended sick leave costs ;

期间费用支出，在时间期限内的一项费用。

Period costs are expensed during the time period in which they are incurred .

增加青粗饲料投喂量会加大成本浪费，期间费用和税金增加会加倍增加成本；

Enhancement of green and coarse fodder , period costs and taxes increased cost loss .

控制期间费用，对提高企业的经济效益具有重大意义。

It is significant to control period expense for improving the economic benefit of the enterprise .

利润表分析主要从毛利率、期间费用、投资收益等方面进行分析。

The profit statement analysis focuses on gross profit rate , period expenses , returns on investments etc.

而且这笔费用是公司的主要期间费用，该怎麽处理呢？

And during this charge is a company is main charge , should how is mo handled ?

切达干酪成熟时间较长，成熟期间费用较高，导致生产成本增加。

The ripening of cheddar cheese is a long and costly process , which leads to inventory cost added .

营业利润为营业收入减去营业成本、期间费用和各种流转税及附加税费后的余额。

Operating profit is the balance of operating revenue after deducting operating cost , periodic expenses and all turnover taxes , surtax and fees .

提出开发规划方案投资估算方法，同时建立了决策成本和期间费用预测模型。

Predictable method of investment of development project have been put foreword , dead reckoning models of decision cost of development project and duration expensive have been built .

本文立足于企业利润表科目建立成本控制模型，将成本控制工作分解为产品成本控制和期间费用控制。

And based on income statement establish the model of cost control and management . Break down the cost work into product cost control , fees control and expenses control .

第五十三条企业应当正确、及时地将已销售商品和提供劳务的成本作为营业成本，连同期间费用，结转当期损益。

Article 53 Enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely , then account current profit and loss together with periodic expenses .

本文分析了建筑企业期间费用的效益管理对于管理型建筑企业的必要性，并结合A建筑企业的实际，提出了一些建议。

This paper analyzes the necessity of strengthening effectiveness management of period cost in managerial construction enterprises , and it also puts forward some relevant suggestions in accordance with A construction enterprise 's reality .

项目经济评估的内容按制造成本和期间费用进行划分，结合项目外部环境和企业施工技术水平进行评估。

The project economic evaluation consists of manufacture cost and period expense , which should be evaluated in combination of both the exterior circumstance of the project and the level of the construction technique of the construction enterprise concerned .

主要包括产品开发阶段的成本控制，原材料采购及库存成本控制，人工成本控制，期间费用控制，并结合具体的生产经营活动来加强员工的成本控制水平。

It mainly contains product development phase cost control , raw materials purchase and inventory cost control , artificial cost control , period cost control , and enhancement of the employees ' level of cost control combined with the specific production and business activities .

企业的研发费用（R&D）在会计中是作为期间费用直接计入当期损益的，但企业的研发能力是衡量企业未来盈利能力的重要指标，其性质属于资本性支出。

In accounting , R D of an enterprise is often directly reckoned in current profits and losses as period expenses , but the property of R D is capital expenditure and it is a key factor for indicating the profit capability for an enterprise in future .

第四十九条企业行政管理部门为组织和管理生产经营活动而发生的管理费用和财务费用，为销售和提供劳务而发生进货费用、销售费用，应当作为期间费用，直接计入当期损益。

Article 49 Administrative and financial expenses incurred by enterprise 's administrative sectors for organizing and managing production and operation , purchase expenses on commodities purchased , and sales expenses for selling commodities and providing service , shall be directly accounted as periodic expense in the current profit and loss .

这两方面增加了计算机系统的原始成本和运行期间的费用。

Both of these add to the cost of computer systems in initial cost and during operation .

这就是说，一定期间的费用只与该期间相关，而不是特定的收入。

That is to say that the expenses for the period are related to the period rather than to specific revenues .

雇员退休福利之成本于员工提供服务之期间作为费用确认入账。

Costs of employee retirement benefits are recognized as an expense in the period in which the employee 's services are rendered .

英国一些政府大臣批评了在学校放假期间度假费用大幅上涨的现象表明他们对供求理论的掌握未臻化境。

British government ministers have criticised the way holiday prices leap at the moment school breaks up , which suggests a less than tip-top grasp of supply and demand .

所以，结构的优化设计应着眼于设计费用与服役期间维修费用的平衡，从而达到生命周期费用的最低。

Thus , structure optimization design should aim to reach minimum life cycle cost with a view to the balance of design cost and maintenance cost during service time .

用RPC材料进行结构设计，可以使结构轻型化，并改善结构的耐久性，减少使用期间的维修费用。

Application of RPC for structural design can lighten the weight of buildings , improve structure durability and reduce the maintenance expense .

根据证券交易委员会（SEC）的规定，用于首席执行长住宅或个人旅行期间的保安费用应被视为额外补贴，达到一定金额后应予披露。

The Securities and Exchange Commission considers security at an executive 's residence or during personal travel a perquisite that should be disclosed if the value reaches a certain threshold .

这项保险会替你支付住院期间的所有费用。

The insurance will cover all expenses incurred during your time hospitall .

直接退还财政期间内支出费用的款项

Direct refunds of expenditures made during the financial period

你怎么支付你留美期间所有的费用？

How will you pay all your expenses during your stay in the States ?

受聘方合同期满后，在德逗留期间的一切费用自理。

Party B shall bear all expenses incurred when staying on after the contract expires .

比赛期间的食宿费用由组委会负担。

9.2 The Organizing Committee will cover the qualified competitors ' board and lodge during the competition .