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核算办法
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  accounting method
     The paper particularly discusses the key technology of cash-flow model applied in our country’s economic evaluation and with financial cost accounting rule of petroleum company,the paper presents structure of economic model and cost accounting method.
     论述了现金流模型法在国内经济评价应用中的关键技术 ,结合油公司现行财务成本核算准则 ,提出了经济模型的构成及核算办法
短句来源
     In this paper, on the ba sis of investigation, the problems existing in monthly diesel oil consumption norm for a rig used by drilling crew at present are analysed, and then the concept of“footage norm”, its contents and a concrete accounting method are presented to give a reference to futher study.
     本文在调查研究的基础上,分析了当前钻井队所用钻机月柴油消耗定额存在的问题,进而提出“进尺定额”的概念、内容和具体核算办法,供进一步研究参考。
短句来源
     This paper analyzes the main differences and limitations of the present accoumting methods in Chinese petroleum enterprises with that of the universal accounting methods in the world. The universal ″achievement method″in the world should be used for reference. This paper also presents the ways and significance of present accounting method reform in respects of lease rent charge exploration cost development cost recovery cost and treatment methods of amortization cost and tax.
     从石油企业顺应世界经济全球化的趋势入手,引出改革石油企业会计核算办法的问题,分析了国内石油企业现行会计核算办法与国外通用办法的主要区别和存在的局限性,提出了借鉴国外通用的“成果法”,从矿区取得成本、勘探成本、开发成本、开采成本和折旧及税费的处理方法等方面来改革现行核算办法的途径和意义。
短句来源
     This paper,on the basis of analysis in present full - network accounting method in postal enterprises, proposes a basic strain of thought to establish a new full - network accounting method - to simulate market, to settle an account in key links,to collect in time,and to clear acounts monthly.
     文章在对现行邮政全网核算办法分析的基础上,提出了建立新的全网核算办法的基本思路,即:模拟市场,环节结算,及时汇总,逐月清算。
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     further pe rfecting accounting method of mineral resources value and establishing accountin g system of national economy based on the equal attention to magnitude of value and substance and combining integration with classification;
     ③进一步完善矿产资源价值核算办法,建立实物量与价值量并重,分类和综合相结合的国民经济核算体系;
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  accounting methods
     A Discussion of the Coordination and Unification of the Three Accounting Methods in the Management inside Enterprises
     试谈企业内部管理三种核算办法的协调与统一
短句来源
     This paper analyzes the main differences and limitations of the present accoumting methods in Chinese petroleum enterprises with that of the universal accounting methods in the world. The universal ″achievement method″in the world should be used for reference. This paper also presents the ways and significance of present accounting method reform in respects of lease rent charge exploration cost development cost recovery cost and treatment methods of amortization cost and tax.
     从石油企业顺应世界经济全球化的趋势入手,引出改革石油企业会计核算办法的问题,分析了国内石油企业现行会计核算办法与国外通用办法的主要区别和存在的局限性,提出了借鉴国外通用的“成果法”,从矿区取得成本、勘探成本、开发成本、开采成本和折旧及税费的处理方法等方面来改革现行核算办法的途径和意义。
短句来源
     To do this, we must clearly understand the relevant concepts and well define accounting items, normalize accounting methods and set up fair organizations which are responsible for assessing and determining the cost of higher education.
     要规范高等教育成本核算,就应该明晰相关概念、界定核算项目、规范核算办法以及建立公正的高等教育成本评估、审定组织。
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  “核算办法”译为未确定词的双语例句
     Consideration of Hydrocarbon Cost Accounting Reform
     我国油气成本核算办法改革初探
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     However the current accounting process does not suit the development of the corporation.
     现行的核算办法已不适应公司的发展。
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     according this trend ,this paper analyses the influences to logistics enterprise from inner and outside aspect .
     同时,提出物流企业竞争力的指标分析体系及模型,从物流企业的内部财务、人力资源等方面入手,具体指出物流企业竞争力指标的核算办法以及评价的有效性问题。
短句来源
     In order to realize the sustainable development and to provide a more accurate information for decision maker,economy should be combined with the resources environment to a synthetic check way,the namely green GDP.
     为了保证可持续发展战略的实现,以及为了给决策者提供更加准确的信息,应推行资源环境与经济结合的综合核算办法,即绿色GDP核算。
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     In chapter 2 , the author discusses the objects of cost accounting , the cost items and the way of cost accounting for respective vessel in different operation process and cargo.
     第二章介绍了成本核算对象、成本项目以及进行单船分货种分操作过程的成本核算办法
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  accounting method
Deriving Grassland Management Factors for a Carbon Accounting Method Developed by the Intergovernmental Panel on Climate Change
      
This article describes and illustrates an accounting method to assess and compare "early" carbon sequestration investments and trades on the basis of the number of standardized CO2 emission offset credits they will provide.
      
The material accounting method was applied to investigate the nitrogen flows related to human activities, which consist of the natural and anthropogenic systems.
      
Both models provide detailed and more accurate estimates of carbon storage in materials than the accounting method that is currently used in the framework of the Intergovernmental Panel on Climatic Change (IPCC) guidelines.
      
Emergy Analysis (spelled with an "m") is then used as an environmental accounting method to evaluate different categories of resource use with reference to their environmental cost.
      
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  accounting methods
Agents' selective and acceptable reporting of economic events by different accounting systems, compounded by alternative accounting methods and estimates, make financial statements an approximation of economic reality.
      
The resultant CAHPR differed between these two CO2 accounting methods, which give different tree ages for maximum log volume yield.
      
Even at the same CO2 price, the CAHPR differed between the CO2 accounting methods.
      
The cutting age shortened with the rise of CO2 price in all four accounting methods.
      
We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances.
      
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Norm is one of the bases of economic contract management work. In this paper, on the ba sis of investigation, the problems existing in monthly diesel oil consumption norm for a rig used by drilling crew at present are analysed, and then the concept of“footage norm”, its contents and a concrete accounting method are presented to give a reference to futher study.

定额是经济合同管理工作的基础之一。本文在调查研究的基础上,分析了当前钻井队所用钻机月柴油消耗定额存在的问题,进而提出“进尺定额”的概念、内容和具体核算办法,供进一步研究参考。

To cope with the development of the socialist marketeconomy and to quicken the pace of geological restructuring with a viewto attain the "three goals", i.e., enterprization of the geological pros-pecting units, commercialization of geological results and socialization ofgeological work, the authors deem there should be a change in the presentway of financial management and accouting system of geological explor-ation costs and to make it similar to that exercised for industrial enter-prises. Some relevant proposals,...

To cope with the development of the socialist marketeconomy and to quicken the pace of geological restructuring with a viewto attain the "three goals", i.e., enterprization of the geological pros-pecting units, commercialization of geological results and socialization ofgeological work, the authors deem there should be a change in the presentway of financial management and accouting system of geological explor-ation costs and to make it similar to that exercised for industrial enter-prises. Some relevant proposals, including the scope of expenditures andothers are put forward.

本文认为,为适应社会主义商品经济发展的需求,进一步加快地勘工作体制改革步伐,实现“三化”目标,地质勘查业的财务管理应向工业企业靠近,对现行地质勘查成本管理与核算办法进行改革。并就地质勘查成本开支范围等问题提出了设想。

Despite major contributions made to China's e-conomy by the onshore petroleum industry during the Eighth Five -Year Plan (1991 - 1995), the existence of certain problems also limited the industry's development. These included wide variances in enterprise performance, declining production and greatly increased costs at some mature oilfields , increased taxation of petroleum enterprises, sporadic reserve replacement due to insufficient exploration capital, and high debt ratio and poor repayment ability by petroleum...

Despite major contributions made to China's e-conomy by the onshore petroleum industry during the Eighth Five -Year Plan (1991 - 1995), the existence of certain problems also limited the industry's development. These included wide variances in enterprise performance, declining production and greatly increased costs at some mature oilfields , increased taxation of petroleum enterprises, sporadic reserve replacement due to insufficient exploration capital, and high debt ratio and poor repayment ability by petroleum enterprises. It is suggested that the following measures be adopted during the Ninth Five-Year Plan (1996-2000) to ad-

“八五”期间我国陆上石油工业为国家做出了巨大的贡献,但在取得成绩的同时也存在着一些问题。如企业间业绩相差悬殊,一些企业出现亏损;老油田产量递减,生产成本大幅度上升;石油企业税赋明显增加;勘探投资不足,资源接替不上;企业负债率高,还贷能力差。这些问题的存在制约了石油工业的发展,因此建议在“九五”期间继续调整原油价格;国家基建投资向石油工业倾斜,继续对石油工业实行所得税返还政策,继续给予税收上的优惠;按照国际惯例改革石油成本核算办法,加强石油企业的内部管理,严格控制成本上升;大力发展多种经营,建立油田转产基金,专项用于石油资源枯竭后的转产。

 
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