B the lower of current cost at the balance sheet date and net realisable value.
在资产负债表日的现行成本与可变现净值两者中较低者。
She said the current cost to polluters is not enough to limit or pay for the environmental costs.
她说，排污企业目前要掏的费用不足以限制他们的排放或支付环境成本。
Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.
国内物流企业现行成本核算方法存在的问题，必须应用新的方法加以解决。
The paper introduced current cost effect analysis methods abroad which are widely used and mature in evaluation of the AIDS behavior intervention.
着重介绍了目前国外应用较多和较成熟的评价艾滋病行为干预效果的成本效用分析方法。
Moreover, the current cost control in ERP can't trace the real cause of cost incurred, then can't implement targeted and efficient measures.
而且现有基于ERP的成本控制方式无法深入追踪成本发生的原因，无法实施有针对性地成本控制。
The thesis is to expound & prove the feasibility of TC and ABC combination, based on detailed analysis of Huabei Petro. with its current cost management situation.
在考虑如何降低间接成本时，将流程优化及成本动因结合起来，并以华北石油管理局为试点进行了详细的案例分析，论证实际推广的可行性。
Results: with current cost, local QC rate reached 100%, about 60% sputum smears of newly registered tuberculosis patients were supervised under QC system every year.
结果：在不增加经费投入的情况下，县质控覆盖率可达100%，每年约有60%新登记肺结核病人痰涂片置于质量监控之下。
This paper analyzes the shortages of current cost management of coal enterprise, and advances some methods and countermeasures for strengthening the modern cost management.
对煤炭企业现行成本管理方法的不足进行了分析，在此基础上提出了加强现代成本管理的方法及对策。
Based on summarizing the research of the cost management of highway maintenance at home and abroad, the problem of the current cost management of highway maintenance is pointed out.
在简述国内外公路养护工程成本费用管理的研究概况的基础上，指出了我国当前公路养护工程成本管理存在的问题。
How to improve the current cost calculation mode to meet the needs of the cost information user, which need research deeply to find more proper theory and method to instruct the concrete practices.
如何改进军工科研单位现行成本核算模式以满足成本资料使用者的需求，这需要进行深入研究找到更加适合的理论和方法来指导具体的工作实践。
Current cost for production of ethanol from cellulose plant is still high.
目前，以植物纤维素为原料生产燃料乙醇的成本仍较高。
The Current Cost accounting is an active subject in the accounting field of Japan.
时价主义会计在日本会计学界是一个争论激烈的课题。
There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。
There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。
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