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method of costing中文什么意思

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  1. The last two parts of this article analyses thoroughly the inner link between informal institution and shanxi merchants " upsurge and decline using game theory and study method of cost - profit the article points that informal institution initiated by shanxi merchants is internal and key factor which affected upsurge and decline of shanxi merchants
    文章最后两部分,运用博弈论及成本绩效分析方法对晋商非正式制度与晋商兴衰的内在联系作了深入分析,并指出晋商非正式制度是影响晋商兴衰变迁轨迹的内在和重要因素。
  2. Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field . under the market economic condition , based on historical cost principle , the current accounting should use the following methods , equity - method , the method of cost or market prices are getting lower , lower , mothod of cost or net realizable value of gething lower and lower , and future discounted cash - flow model etc , in order to solve the new problems which will happen in the future
    文摘:指出了我国会计界过去常用的历史成本计量方法的不足之处,提出了在市场经济条件下,现代会计应采用以历史成本计量为主的多种计量方法的计量体系,其中包括:公允价值计价法、成本与市价孰低法、成本与可变现净值孰低法、未来现金流量贴现值计价法等,才能合理解决新出现的有关计量的问题。

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