Product costing contains two kinds of methods,namely complete cost method and change cost method.
完全成本法所提供的会计信息可以揭示外界公认的成本,广泛地被外界所接受;变动成本法应企业内部管理的要求而产生,能减少损益表和产品成本信息的歪曲,减缓生产过剩的问题。
The variable cost method and complete cost method have advantages and disadvantages respectively.
完全成本法与变动成本法各有利弊 ,本文通过对变动成本法与完全成本法的分析比较对二者的优点和局限性予以剖析 ,并对两种成本计算方法的结合应用提出新观点 ,以期为成本计算方法的运用有所益
The variable cost law and the complete cost law are two different cost accounting methods,and they have the different characteristics and the concrete calculation method,but the net profit may actually transform mutually under two kind of cost law calculates.
变动成本法与完全成本法是两种不同的成本核算方法,它们有着不同的特点和具体核算方法,但是在两种成本法下计算的税前净利却是可以相互转化的,这就说明变动成本法和完全成本法是可以相互补充、结合使用的。
This paper puts forward some countermeasures for improving manufacture cost law by adopting the idea of complete cost law.
提出了利用完全成本法的思想改进制造成本法的相关对策,建议在产品成本计算过程中应该更多地关注相关成本以及无形成本,如研发费用、环境成本、人力资源成本,无形资产等等与产品生命密切联系的成本费用,从而为产品定价提供更合理、更有力、更准确的依据,为企业经营管理创造更宽阔的空间。
Brief Analysis of the Organic Integration of Variable Cost Method and Complete Cost Method;
浅析变动成本法与完全成本法的有机结合
On the Variable and Complete Cost Method and Their Integrative Application;
论变动成本法与完全成本法及其结合应用
Analyses of Variable Regularity of Business Profit Differences Based on the Complete Cost and Variable Cost Methods;
完全成本法和变动成本法下营业利润差额的变动规律分析
"Basically accomplished" does not mean "completely accomplished".
基本上完成,不等于全部完成。
(of plans, ideas, etc.) perfectly formed.
(指计划、想法等)完全成形。
all for it
"对别人的看法或意见""完全同意"",""完全赞成"
Research on Full Cost of Coal from Perspective of Marginal Opportunity Cost
边际机会成本理论视阈中的煤炭完全成本研究
Bentick said: "His work is all done now."
本蒂克说:“他的工作现在已全部完成。”
He said, "My delegation has a completely open mind."
他说:“本代表团完全没有成见。"
Assure estimates are completed in accordance to the ALSTOM full cost model.
确保测算是完全采用ALSTOM的成本模式.
Production costs were once entirely out of joint with retail prices.
生产成本曾一度与零售价格完全脱节。
A Contrastive Analysis of the Full Cost of Oil and Gas of Oil Companies in China and Abroad;
中外石油公司油气完全成本对比分析
Review of relevant state laws and statutes has been completed by and large, and a number of laws and regulations have been repealed, revised and formulated.
全国性的相关法规、规章的清理工作已基本完成,废止和修改、制定了一批法律法规。
Evaluation of the Comparative Methods of Independent Samples;
完全随机设计两样本比较方法的评价
A delete operation failed because the entire delete could not be completed.
由于无法完成全部删除,删除操作失败。
We do not approve of "complete autonomy" for Taiwan.
我们不赞成台湾“完全自治”的提法。
"We are against the idea of "full autonomy" for Taiwan."
我们不赞成台湾"完全自治"的提法。
An Algorithm for Building Full Topology Based on GDF4.0;
基于GDF的道路网完全拓扑生成算法