财务费用

对现行财务费用科目存在的问题的探讨

An Inquiry into the Problems of the Accounting for Chinese Financial Expenses

现金流量表中财务费用项目的填列及其验证

The Preparation and Verification of Items of Financial Expenses in Cash Flow Statements

NET技术的财务费用监管系统。

NET technology , and develops a Finance expenses takes charge of the system based on ASP . NET .

DFL在财务费用监管系统中的应用研究

Application and Research on Dynamic Fuzzy Logic in Finance Expenses Taking Charge of System

阐述了基于DFL的财务费用监管系统的体系结构、功能模块及其实现技术和方法；

And the structure , function module and realizing method of the system are expounded .

贷款期间要收取财务费用。

Finance costs are collected over the term of the loan .

企业降低财务费用的策略探讨

The Methods of Decreasing the Cost of Finance in Enterprise

最后，电子商务还可以降低企业财务费用和办公室租金。

Finally , e-commerce can reduce the enterprise 's financial costs and office rentals .

费用包括销售成本、管理费用、销售费用、财务费用等。

Expenses include cost of goods sold , administrative expenses , selling expenses , and financial expenses , etc.

间接费由企业管理费、财务费用和现场经费等组成。

The " indirect fees " consists of enterprise management fees , financial costs and on-the-spot funds , etc.

检查并支付税赋，财务费用，工资及员工福利等业务费用。

Authenticate and process the disbursement for business expenses eg. taxation , finance expense , payroll & employee benefits , etc.

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 .

研究了基于信息系统的企业管理创新模式，提出了信息系统中财务费用控制与物料控制模型。

The enterprise management innovation mode based on information system is studied . A financial and a material control models in an information system are presented .

收到交易所划转的保证金存款利息，借记“应收保证金”科目，贷记“财务费用”科目。

When receiving thedeposit saving interest of margins appropriated by the exchange , the brokerage company shall debit the " depositmargin receivable " title and credit the " financial expenses " title .

因此，高速公路公司具有不同于一般生产性企业的特点，即资产规模大，筹资渠道多，资产负债比率高，财务费用高，近期经济效益差。

Thus , the Expressway Company is different from ordinary manufacturing enterprise , i.e. , large investment scale , diversified investment channel , high ratio of asset liabilities , high financial expenses and bad recent economic return .

由于认真改进和实施了新的绩效管理，这个行从业务发展、资产质量、财务费用、经营利润到银行的企业文化、员工的精神面貌都发生了显著变化。

As for new performance management has been implemented and improved , remarkable changes take place in this branch on business development , asset quality , finance expenses , operating profit , enterprise culture , and employee spirit .

介绍实行内部转账结算制度能有效的协调、控制企业的资金，建立企业正常的结算秩序，可保证企业结算资金安全；降低企业融资成本、财务费用，笔者结合工程实例予以说明。

Internal transfer and settlement system can effectively regulate and control funds , establish normal settlement procedure , ensure the security of settlement fund and reduce financing cost and financial expenses , thus creating higher profits for the enterprise .

高速公路建设具有公益性强，投资特别大，资本金比例低，筹资渠道多种多样，投资回收期长，财务费用在建设成本中占的比例大等特点。

The construction of Expressways has the characteristics of strong public welfare , extra large amount of investment , diversified channel of fund raising , long term of investment recovery and large proportion of financial expenses in construction cost .

若报告期公司销售费用、管理费用、财务费用、所得税等财务数据同比发生重大变动的，应当说明产生变化的主要影响因素。

If , in the report period , any significant change occurs to the financial data on the company 's costs of sales , administrative costs , financial expenses or income tax , the company shall explain main factors that affect such change .

为此，作者建议取消财务费用科目，单独设置利息收入和利息费用科目，并对目前纳入财务费用核算的其它项目进行清理。

In the article , the author suggests that we should cancel the financial expenses account , and adopt interest expense and interest income account according to international conventions , then put the rest transactions accounted by financial expenses account in other appropriate accounts .

项目经济评价，先从项目实施的角度对项目费用的组成、费用的比率、项目的时间进度进行了估算，并分析了资金筹措的渠道和财务费用；

In the chapter of economic evaluation of project , the paper firstly estimates the component part of project cost , cost ratio and its time schedule in respect of project enforcement , and secondly studies the fund raising channel and financial cost of a project .

实证结果表明，在具体的利润费用项目方面，资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式，而公允价值变动损益与盈余管理的关系并不明显。

The empirical results show that asset impairment losses , non-operating income , investment income , finance expense are the principal means of listed companies to manage earnings , but the relationship between changes in fair value gain or loss and earnings management is not obvious .

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 .

论旅行社成本领先战略与财务成本费用管理

On the Cost-Priority Strategy and the Management of Expenses of Financial Cost of Travel Agencies

财务顾问费用由被收购公司承担。

The fees for the financial consultant shall be borne by the company to be taken over .

上市公司披露的财务报告审计费用为本文写作提供了数据基础之一。

Financial reports disclose audit fees to provide one of data foundations .

在市场经济条件下，生产矿量的储备水平对企业经济效益有直接影响，多了造成资金积压，财务和维护费用增加；

Under the marketing economic condition , the storage level of the ore production quantity will directly have influence on the enterprise economic benefit .

为给离职后工作人员财务义务的费用做好适当准备，许多组织正在修改会计方法。

Adequate provision for the cost of after-service financial obligations towards staff was also an area where many organizations were making changes in their accounting methods .

通过研究2001年、2002年我国证券市场A股年度财务报告审计费用、审计费用率得出：年报审计费用与资产规模显著正相关，审计费用率与资产规模显著负相关；

This paper discusses the audit fee and ratio of auditor fee to asset ( ROF ) from annual reports about the listed companies in Chian A-share market .

对许多公司内部财务管理而言，费用超支，管理混乱是常有的现象。

For many companies ' internal financial managements , cost overruns and management confusions are the common phenomena .