营业费用

营业费用必须在60个月的时间内分期偿还。

Business expenses had to be amortized over a 60 month period .

在投入指标的选择方面，本文考虑到创业期中小寿险公司的特点，选择职工人数作为劳动力投入的指标、净资产作为资本投入指标、营业费用作为营业投入指标。

This thesis has chosen the number of the employees as the labor input index , the net asset as the capital input index , and the business expenses as the business input index .

但巴克莱（Barclays）估计，尽管诺基亚去年第四季度的毛利增加且营业费用减少，但其智能手机业务要想达到收支平衡，诺基亚仍需将手机出货量增加一倍。

But despite a fourth-quarter improvement in gross margins and lower operating expenses , Nokia still needs to ship double the number of phones just to break even on smartphones , estimates Barclays .

降低保险公司营业费用的途径选择

Choosing the Way of Cutting Business Cost of Insurance Companies

他们的营业费用中有1万美元亏空

There 's ten large missing from their operating expenses .

缩减营业费用是在当今市场保持竞争力的一个办法。

Reducing overheads is one way of remaining competitive in today 's market .

第二，严格控制营业费用支出。

Second , strict control working condition disbursement .

一般说来，发生营业费用支付的现金的确定要经过三次调整。

Generally , the cash payments for operating expenses are determined after three adjustments .

营业费用比率即现金经营费用除以营业收入，以百分比表示。

Working ratio cash working expenses divided by operating revenues , expressed as a percentage .

投入变量定义为：利息支出、营业费用、固定资产折旧、实收资本；产出变量定义为：利息收入、税前利润。

Input Variables : interest expense , operation expense , asset discount , owner capital .

制定和跟踪预算的营业费用和跟踪营运成本。

Make and follow the budget of the operating expenses and follow up the operating cost .

发生营业费用支付的现金的计算比前述的各项目的计算要复杂得多。

The calculation of cash payments for operating expenses is more complicated than the preceding items .

认为存在的主要问题有：营业费用高；

The problems are : the high transaction fee has been showing no sign of falling ;

中资保险公司中，保费收入对营业费用有较高的规模经济，相比之下，外资（或合资）保险公司的经营效率偏低。

And the running efficiency in joint venture is lower than that of the state-owned insurance company .

营业费用如果也作为公司标准成本系统的一部分，其列示方法与销售成本相同。

Operating expenses are treated similarly if they are part of the company 's standard cost system .

向供应商支付的现金包括购货支付的现金和发生营业费用支付的现金。

The cash payments to suppliers include the cash payments for purchases and cash payments for operating expenses .

比如业务招待费就应该入营业费用，因为是业务上的开支。

For instance business entertains cost to should enter operating expenses , because be the expenditure on business .

第三，提升交易手段促进业务创新，开展新的业务来增加业务收入，缓解营业费用居高的压力。

Next , develop new business to raise income to relieve the pressure brought by high business cost .

营业费用居高不下是困扰我国寿险业发展的问题之一。

The high business cost is one of the problems disturbing the development of China 's life insurance industry .

营业费用：销售费用，管理费用，财务费用，减值损失。

Operating expenses : selling expenses ,( general and ) administrative expenses , interest expenses ( financial expenses ), impairment loss .

探讨企业如何有效搭配三种营业费用以达到利润与市场价值极大的目标。

How to allot the R D , Selling , and General Administrating expenditure to make profit maximum is worthy to investigate .

国有保险公司中，营业费用较高是造成规模不经济的主要原因；

It also shows that the high running expense is the main reason of the uneconomic scale in the state-owned insurance company .

因此，企业支付的广告费，不应全部作为营业费用计入当期损益，而应将其中的一部分计入企业的无形资产。

So not all the advertising expense paid by the enterprise should not be included in its profit and loss as business expense .

过去两个财年间，很大程度上是由于营业费用吞掉了绝大多数营收，这两家公司都处于净亏损状态。

Both posted net losses during their past two fiscal years , thanks largely to operating expenses that ate up most of revenue .

寿险营业费用是保险费的重要组成部分，在保费的三大决定因素中是保险公司自身最可控的一个因素。

Business cost is one of the important components of life insurance premium and is the most controllable element in the three key elements .

但是，营业费用的比重提高了。如果公司要想增加利润，它就必须降低营业费用。

But the corporation 's percentage of operating expense increased , if the corporation wants to increase its profit , it must reduce operating expense .

总的营业费用为145820美元。我们的经营损失总计130413美元。该期间的净亏损为134829美元。

Total operating expenses were $ 145820.we had a loss from operations in the amount of $ 130413.the net loss during such period was $ 134829 .

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 .

请问：快递费在会计上是做在治理费用里的还是做在营业费用里的？

Excuse me : Express cost is to do on the accountant in " overhead expenses " in still do in " operating expenses " in ?

什么情况下做是在“治理费用”里的，什么情况下做在“营业费用”里。

Be being done below what circumstance is to be in " overhead expenses " in , do below what circumstance in " operating expenses " in .