营业成本

我们的研究将使用来自一个大医疗公司的大型企业数据集来检验科技是如何延长我们的工作时间，从而干扰了必要的认知恢复，导致了巨额的医疗费用和企业营业成本。

Our study will use a large corporate dataset from a major medical company to examine how technology extends our working hours and thus interferes with necessary cognitive recovery , resulting in huge health care costs and turnover costs for employers .

世界第四大铁矿石生产企业FortescueMetalsGroupLtd.（简称：FMG）周二表示，将削减3亿美元的营业成本，并将推迟西澳大利亚州皮尔巴拉（Pilbara）地区一座大型铁矿的开发，从而进一步节省16亿美元。

The world 's fourth-largest producer of iron ore , Fortescue Metals Group Ltd. , said Tuesday it will slice operating costs by $ 300 million and save a further $ 1.6 billion by delaying the development of a large iron mine in Western Australia 's Pilbara region .

规章制度和控制的广泛施行急剧增加了营业成本，导致了各种失调现象。

A proliferation of regulations and controls sharply increased business costs and introduced distortions .

改正您通过随后的测试所发现的问题要涉及不只一个人&因此，更多间接营业成本。

Fixing problems you detect through later testing typically involves more than one person & and therefore , more overhead costs .

在财务安排上，自留风险可以将损失摊入营业成本，或建立意外损失基金，还可以组建专业自保公司。

Considering risk financial treatment arrangement , we could record loss into operational expense , or contingency fund , or set up captives .

根据减少投资和营业成本的证据，电加热器考虑作为首选方案。

Subject to proper supporting evidence for reduction of the investment and operating costs the electric heating shall be considered as the priority option .

相比之下，人工成本、生活质素和总体营业成本列为最令人满意的营业环境因素。

By contrast , labor costs , quality of life , and overall cost topped the list of the most satisfactory elements of the business environment .

分析发现，目前我国软件类上市公司存在两极分化现象，无形资产的利用效率不足，营业成本需要控制。

Analysis found that at present our country software companies exist polarization phenomenon , intangible assets ' utilization efficiency is insufficient , operating costs need to 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 .

文章最后一部分对贷款定价模型的基础因素，即风险溢价、资金成本、营业成本和资本目标回报展开研究。

The last part of this essay mainly research on the foundation of loan pricing model , which includes risk premium , cost of funds , operation cost , supposed profit .

投资银行-中国国际金融有限公司预计这些份额将使得银行的营业成本提高0.4个百分点，并减少大约1个百分点的利润。

China International Capital Corp. , an investment bank , estimated that the contributions would increase bank operating costs by 0.4 percentage points and cut their profits by about 1 percentage point .

谷歌的预估每股收益从一年前的4.99美元升至现在的6.99美元，高于分析师此前预期的6.74美元。目前迹象表明，经过最近几个季度，该公司营业成本的膨胀正在放缓。

Google reported pro forma earnings per share of $ 6.99 , up from $ 4.99 a year before , and higher than the $ 6.74 analysts had been expecting , amid signs that the inflation in its operating costs was moderating after recent quarters .

缴纳增值税的企业购买服务时所支付的价款中其实已经包含了相应的营业税成本。

Businesses that have been paying VAT have effectively had BT embedded in the price of services they acquire .

相对生产企业的营业收入和成本费用来说，教育事业收入具有补偿性特征，教育事业支出具有非补偿性特征。

Compared with business income and cost , revenue of education is characterized by its compensatory nature , while the expenditure of education is characterized by its non-compensatory nature .

EVA就是税后营业利润减资金成本后的剩余回报，即税后的营业利润减去债务和权益资本的使用成本后的差额。

The Economic Value Added ( EVA ) is a measure of surplus value created on an investment , namely the difference in amount after the NOPAT ( net operating profit after taxes ) subtract cost of capital .

考虑加班和营业外时间劳动成本，并确保包括培训预算。

Consider overtime and after-hours labor costs , and be sure to include a training budget .

与国外银行相比，我国商业银行的资金成本、营业费用偏高，成本管理与业务脱节，其主要原因是成本管理方法滞后。

Because of lagged cost management methods , the capital cost and operative cost of commercial banks of China are higher than those of foreign banks .

影响项目现金流量的主要因素有固定资产折旧、营业收入及付现成本等，这些因素必须进行动态估计。

It is essential to carry out the dynamic estimation for the major influenced factors of item 's cash flow that include the depreciation of fixed asset , business income , cash-pay cost , etc.

营业收入、营业成本应按主营业务种类分别披露，其他项目应参照上述相应项目的要求加以注释。

Operating income and operating cost shall be disclosed in accordance with the categories of main business type separately , and other items shall be noted in reference to the requirements of aforesaid corresponding items .

现代企业财务理论表明，当营业利润大于债务成本时，财务杠杆的使用有利于企业的发展，可以使企业价值上升。

Modern corporate financial theory shows that using financial leverage is benefit to the development of the enterprise and increases the value of it when the enterprise operation profit is larger than the cost of debt .

从业务流程分析开始，到定义作业，分配成本费用，确定成本动因，最后把营业部的共同成本比较合理的分配到具体客户，建立起一套完整的作业成本核算体系。

The research starts from the activity processes analysis , then defines activities , allocate costs , determines cost drivers , plausibly allocates the joint cost in the branch to specific clients and build up a complete set of ABC accounting system .

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 .

在浮动佣金制下，营业部竞争均衡价格等于营业部成本加上投资者运输成本减去投资者偏好。在营业部较少地区，佣金基本接近垄断价格。

The primary means of improving profit is the increase in department numbers , ( b ) when the commission floats , the equilibrium price amount to the department cost plus the transportation cost of investors subtract investor preference .