In a long time, the traditional cost accounting is always the leading cost accounting method of most companies.
长期以来，传统成本法一直是企业主要的成本核算方法。
The changing logistic environment has led to the advancement of the cost accounting method in a logistics enterprise.
物流环境的变化引起了物流企业成本核算方法的改变。
But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
然而在新的物流环境下，传统成本核算方法已显露不足。
But at present, by using the traditional cost accounting method, the logistics cost of enterprises of our country is just like an iceberg, very differently with the actual cost.
而目前，在传统的成本核算方法下，我国企业的物流成本就像一座冰山，与实际发生值相差甚远。
Therefore, to explore an effective logistics cost accounting method and strengthen enterprise logistics cost accounting and control has become an important issue of the modern enterprise management.
因此，探索一套有效的物流持有成本核算方法，加强企业物流持有成本的核算和控制，己成为现代企业经营管理中的一个重要课题。
ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.
作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.
目的探讨采用作业成本法测算医疗服务项目成本的方法。
In contrast, under the perpetual inventory method of accounting for merchandise inventory and the cost of merchandise sold accounts.
相反，在永续盘存法下，每一笔商品购买和销售业务都必须登记在存货和商品销售成本账户中。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。
The prerequisite of evaluating kinds of electricity generation technologies scientifically and fairly is to establish a unified conception, model and method of the generating cost accounting system.
科学与公平地评价各种电力生产方式的前提是建立统一的成本核算概念、模式和方法体系。
The method of the traditional accounting to deal with the product warranty cost is out of date.
传统的产品保修费用会计处理方法已不能适应这种情况。
Environment cost is the core content of environment accounting. Only by solving the accounting method of environment cost, can be achieved the application of environment accountancy research.
环境成本作为环境会计的核心内容，只有解决环境成本的核算方法，才能进一步的深化环境会计研究和环境会计方法的推广应用。
Elaborated under knowledge economy condition related cost ponder, pointed out in the knowledge economy cost accounting must improve the method which and consummate.
阐述知识经济条件下有关成本的思考，指出知识经济成本核算中要改进与完善的方法。
The heating cost policy and accounting method relating to the employees 'housing vary.
与职工住房相关的供暖费用政策及核算方法也将发生相应变化。
The accounting result of the " moving weighted average method" , which is the most accurate, can make the manager to know the immediate stock carrying cost with the most rapid speed.
移动加权平均法的核算结果是最准确的，可以使管理者以最快的速度了解最近期的存货结存成本。
Cost analyzing relies too much on accounting method and its regulation, and businesses don't analyze the cost behavior which is not included in the accounting regulations.
成本分析过分依赖于会计方法和制度，而对没有纳入会计核算范围的成本行为缺乏分析等等。
Based enterprise cost management and financial management, the project improves the plant costing calculation method and applies it to the system design to achieve accurate cost accounting.
依据企业的成本管理方法和财务管理模式，提出了设备成本核算的方法，并将该算法应用于系统之中，实现了设备成本的准确核算。
When estimating real property, many valuators often confuse building depreciation in cost method with accounting.
在房地产估价实务中，估价人员时常将成本法中的建筑物折旧与会计折旧相混淆。
Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.
最后，就作业成本法在实际应用中如何与财会系统融合，进行物流成本核算体系的设计加以论述。
Cost accounting is an important method for strengthening enterprise cost management.
成本核算是强化企业成本管理的一项重要手段。
Of the enterprise annuity insurance accounting involving moral statistical methods, allowing the use of cost allocation method and accrued Welfare Act.
对企业年金会计所涉及的保险统计策略，允许使用成本分配法和应计福利法。
Activity based costing is another method in cost accounting and it contains both benefits and problems.
基于活动的成本核算是成本会计的另一个方法，它包含两个好处以及也会存在一些问题。
The effective way of reducing the cost is quality management. One of the effective method of cost control is cost accounting.
指出抓好质量管理是降低成本的有效途径，开展质量成本核算是成本控制的一种有效方法。
This essay discusses the skills in long-term stock ownership investment accounting under the cost method as well as giving an account of the formulae for calculation of the investment income.
本文在归类整理投资期投资收益计算公式基础上，主要阐述成本法下长期股权投资的核算技巧。
Existing logistics cost counting has deficiencies such as unclear method, the lack of unified regulations and poor operation. So accounting for the logistics cost needs further research.
现有的物流成本会计核算存在方法不明确、缺乏统一规范和操作性差等不足，因此对于物流成本的会计核算还有待于进一步研究。
The design thought and the technical realization method of cost accounting system for teams and groups of mine enterprise are elaborated.
论述了矿山企业以班组为基础的成本核算系统的设计思想及技术实现方法。
The design thought and the technical realization method of cost accounting system for teams and groups of mine enterprise are elaborated.
论述了矿山企业以班组为基础的成本核算系统的设计思想及技术实现方法。
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