allocation system中文什么意思

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Cost accounting introduces appropriate cost management concepts , techniques and skills such as cost planning , cost behavior , cost estimation , and cost accumulation and allocation systems ( job , process and activity - based costing )
成本会计介绍了适当的成本管理概念、技术和技能，如：成本计划、成本特征、成本评估和成本积累和分配体系（职位、过程和作业成本）。
Income allocation system established mainly focuses on traditional enterprises rather than knowledge - led enterprises such as public accounting firm at present . human capital is the most important economic element in public accounting firms
现有的收益分配研究基本上是针对传统企业，而不是会计师事务所这种以人力资本作为最重要的经济要素主导经营活动的现代知识型企业。
In the areas with greater probability , however , preference over the allocation systems differs between agricultural users and industrial users such that the former prefer the priority rule and the later the capacity - sharing approach
此外，风险趋避态度（或风险规避系数）与水权人的确定性当量密切相关，无论在何种水权制度下，各标的水权人的确定性当量皆会随风险趋避度的增加而下降，表示越风险趋避的用水人，其确定性当量愈低。

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