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核算与管理
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  accounting and management
     Countermeasures and problems in accounting and management of special -purpose funds in non-profit institutions
     事业单位专用基金核算与管理存在的问题及对策
短句来源
     The objective of the discussion is to reduce the operating cost and enhance the profitability of hospital through the accounting and management of hospital costs.
     其目的是通过对医院成本的核算与管理,降低医院运营成本,提高医院效益。
短句来源
     System of Performance Accounting and Management for Oil-related Service Enterprises: Development and Application
     石油服务企业经营业绩核算与管理系统的研究开发与应用
短句来源
     In view of the problems that exist in technical services for oil industry, an effective system is developed for performance accounting and management. A detailed analysis is made of its validity, comparability and promptness. The application of this system can improve the work of enterprise performance accounting and budget management.
     针对石油行业业务分离,资产重组后形成的技术服务处目前存在的业绩考评不准确以及成本控制不到位的问题,建立了有效的企业经营业绩核算与管理系统,并对其作了详细分析与说明,达到确保财务核算和业绩效果的正确性、可比性、及时性的目的,使整个单位的业绩核算和管理工作质量得到提升,也使预算管理真正落到实处。
短句来源
     With the increasing economy development, it becomes very important how to enhance the accounting and management of the logistics cost, and at the same time to decrease the percentage of the logistics cost in our country's economy.
     随着我国经济的迅速发展,如何加强对物流成本的核算与管理,进而降低物流成本在国民经济中所占的比例,就显得尤为重要。
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  “核算与管理”译为未确定词的双语例句
     On Supply Chain Process-based Logistics Costing and Management
     基于供应链流程的物流成本核算与管理
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     DATA STRUCTURE ANALYSIS OF UNIVERSITY′S PROJECTS COST ACCOUNTING & MANAGEMENT
     高校项目经费核算与管理数据结构分析
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     This paper probes how to realize accounting and managing the cost for shiprepair with dynamic cost system through the lateral and longitudinal cost system.
     文章以修船企业为例,研究探讨了如何构建修船企业动态成本系统,即通过纵向成本系统和横向成本系统以实现修船成本的动态核算与管理问题。
短句来源
     Domestic 3PLs should actively utilize the new method of cost calculation and management in cost management.
     我国第三方物流企业应积极地将这种新的成本核算与管理方法应用于企业成本管理之中。
短句来源
     Analysis of cost account and management in an operation room in X third-class hospital
     某三甲医院手术室成本核算与管理之分析
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  相似匹配句对
     and J.
     J.
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     and (?) , etc.
     (?)
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     Sustainable Development and Green Accounting
     可持续发展绿色核算
短句来源
     Electrical Energy Metering and Electrical Charge Accounting
     电能计量电费核算
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     Simple Discussion of the Accounting and Management of Fixed Assets
     浅谈固定资产的核算管理
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  accounting and management
This paper recounts the steps (and missteps) taken in beginning an SI program in high risk courses in two academic departments at Border Technikon: Accounting and Management.
      
A course in theories and techniques of cost accounting and management accounting.
      
Collaborative learning with teams analyzing, designing and implementing accounting and management reporting software.
      
Examination of theoretical and empirical research in accounting and management information systems.
      
Group study projects in selected areas in accounting and management information systems.
      
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This paper firstly discusses from two aspects the importance of improving the accounting and management of air material; secondly it points out from four aspects the existing problems in this area in our civil aviation enterprises, and trily, in the light of the problems, the paper puts forward, on the basis of analysis and exposition, four suggestions with a view to improving the accounting and management of air material.

本文首先从两个方面论述加强航空器材核算和管理的重要;其次,从四个方面指出目前民航运输企业中航空器材核算与管理中存在的问题;第三,针对存在问题,在分析论证的基础上,提出如何加强航空器材核算与管理方面的四点建议。

In this paper, the significance of the computerization in the financial check and management were described by analysing the accounting computerization in our college, and several proposals were provided about farther strengthening the accounting computerization.

通过对我校会计电算化的分析,阐明了财务核算与管理实行电算化的重要性,提出了加强会计电算化的几点建议。

China's current hydrocarbon cost accounting system cannot accurately reflect the constitution and formation of hydrocarbon cost and neglects responsibility cost, which hinder the establishment of modern enterprise system and foreign cooperation for oilfields. So it must be changed. In light of the accounting methods used by Western oil companies, the author suggested the following reforms: calculate the hydrocarbon cost for every stage according to the hydrocarbon E&D process) some exploration expenses should...

China's current hydrocarbon cost accounting system cannot accurately reflect the constitution and formation of hydrocarbon cost and neglects responsibility cost, which hinder the establishment of modern enterprise system and foreign cooperation for oilfields. So it must be changed. In light of the accounting methods used by Western oil companies, the author suggested the following reforms: calculate the hydrocarbon cost for every stage according to the hydrocarbon E&D process) some exploration expenses should be capitalized to reveal the reserve assets; change the accounting and management of oilfield maintenance expenses conduct unified cost and expense management and accounting within the enterprise) and establish the responsibility cost accounting system for every block , well and operation. For these reasons, the following problems. ould be carefully considered:the reform of current production and operation management system; the determination of reserve asset value of the developed blocks; and the basic work of cost management.

目前我国油气成本核算方法不能如实反映油气成本的构成和油气成本的形成,忽略责任成本,不利于油田建立现代企业制度和对外交流合作,因此有必要进行改革。笔者借鉴西方石油公司的会计核算方法,并结合我国的实际,提出如下的改革思路:1.按油气勘探开发的过程分阶段核算油气成本;2.揭示储量资产,勘探费用实行适量资本化;3.改变油田维护费的核算及管理办法;4.在全企业范围内统一组成成本、费用的核算与管理;5.建立以区块、单井及作业为中心的责任成本核算体系。为此应解决好以下问题:1.变革生产经营管理体制;2.确定原有已开发区块的储量资产价值;3.加强成本管理的基础工作。

 
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