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- historical cost accounting system [经] 按实际成本核算的制度
- Challenges and Development Trend of Historical Cost Accounting 历史成本会计面临的冲击与发展趋势
- historical cost accounting 历史成本会计
- The traditional orientation of accounting was to record transactions at their historical cost. 会计的统计方法是按原始成本记录交易数量来进行的。
- B.1.5 Is a cost accounting method in use? 采用了成本会计方法吗?
- Cost accounting is an important job in an enterprise. 成本核算是企业中一项重要工作。
- As a traditional accounting measurement mode,historical cost mode makes accrual system and historical cost as measurement principles. 计量成为此次准则修改的重要方面,历史成本作为传统的会计计量模式,是以权责发生制和历史成本为计量原则的。
- All the inventories shall be disclosed at historical cost financial statement. 各种存货在会计报表中应当以实际成本列示。
- Experience in auditing, cost accounting and taxation is necessary. 须有审计、成本会计和税务方面的经验。
- Fixed assets shall be accounted for at historical cost as ob-tained. 固定资产应按取得是的固定成本记帐。
- Carter and Usry, Cost Accounting, 13th edition, Ch.7. 李宗黎、林蕙真(民94),成本与管理会计新论,第七章,台北:证业
- Those enterprises keep books at planned cost or norm cost in daily accounting shall account for the coit variances and adjust planned cost (or norm cost) into historical cost periodically. 采用计划成本或者定额成本法进行日常核算的,应当按期结转其成本差异,将计划成本或定额成本调整为实际成本。
- Marketable securities shall be accounted for according to historical cost as obtained. 有价证券应按取得时的实际成本记帐。
- Occupational Experience Experience in auditing, cost accounting and taxation. 有审计、成本会计和税务方面的经验。
- Inventories are normally accounted for at historical cost, as the cost principle requires. 根据历史成本原则,存货通常按历史成本进行会计处理。
- Analysis cost accounting for RM used, labor cost and efficiency production. 分析原材料使用成本、人工费及生产效率。
- Inventory must be measured at the acquisition cost in conformity with the historical cost principle. 存货必须遵循历史成本原则按取得成本计价。
- Yes. Cost accounting is a speciality within the field of accounting. 行。在会计学范畴内成本会计也是一门专业课。
- Long-term liabilities are measured in accordance with historical cost principle. 长期负债按照历史成本原则计量。
- Excuse me: tax registration cost accounting method, the method of carryover? 请问:税务登记会计核算方法、成本结转方法?