The total of all costs in beginning inventories and all costs charged to work in process must be accounted for as cost of ending work - in - process plus cost of goods transferred out 期初在制品盘存中的全部成本及本期计入在制品的全部成本的总额必须等于期末在制品的成本加上转出产品的成本。
When there is ending work - in - process inventory , the measure ? ment of work accomplished in a period requires that partially completed units be converted to a smaller number of equivalent units 当有期末在制品盘存时，为计量当期完成的工作，需要把只是部分地加工过的产量换算为一个为数较小的越当量。
Consisting of prepaid payroll , prepaid rent , prepaid insurance , office supplies , prepaid income tax , and other prepaid expense that are expected to be consumed within one year or one operating cycle 预付费用包括预付薪资、租金、保险费、用品盘存、所得税及其他预付费用等，能在一年或一营业周期内消耗者。
In a job order costing system , detailed material inventory records and requisitions must differentiate between raw materi ? als and factory supplies and accumulate the cost of raw materi ? al by job number 采用分批成本会计法，明细的材料盘存记录和领料单必须在原料和公厂用物料之间作出区分，并按工作批号累计原料成本。
There exist two problems for brake rotors made of cast iron : overweight which affects dynamical properties of the train and excessively high temperature on friction surface during braking which deteriorates the mechanical properties of brake rotors 以往采用的铸铁盘存在两大问题:簧下重量大,影响机车车辆的动力学性能;表面温度较高,影响制动盘的机械性能。
" the year 2000 bug may cause erroneous calculations in date - dependent applications , such as project scheduling , access password regeneration , file backup procedures , automatic inventory reordering and services charges calculations 与日期有关连的电脑应用程式，可能因千年虫问题而在计算上出错，例如计划程序表、存取密码的设定、档案备份程序、自动盘存纪录及服务费计算等。
In the experiment , the self - - noise samp1ing system is composed in both of high speed signal processing system and sold state hard - - disk , the underwater vehic1es moves in high and lower ve1oci ty in the lake and the noise data sampling are get using this samp1 ing system 在本研究课题中，采用了高速信号处理机技术和固态盘存储技术构造了自噪声采集系统，并在湖上实验中采集到了航行体高速和低速两种状态下的自噪声数据。
Third , i adopt all kinds of methods , such as the perpetual inventory method in the calculation of the stock , adding lagged variable in the regression equation , dea in calculation of multiple input variable . the research , which is just a study on regional investment , might supply practical reference to other related researches and administrative departments 三是灵活运用多种定量手段以保障研究的科学性,如使用永续盘存法测算重庆市的资本存量,回归方程中加入滞后变量解决投资作用于经济增长存在时滞的问题,采用数据包络分析法解决多输入变量的测算问题等。
Here the account check is the main part discussed , which is the basic practical methods of gaining evidence for proving illegality , and which includes methods of examination , review , check , comparison , analysis , certification , inquiry , inventory check , adjusting , and so on . part iv , defects in the existing investigation system into crime of evading taxes and proposals for improvement . considering the existing facts that the right of investigation of the police agencies and the right of examinatio 其中针对第二部分所述的常见的帐务处理手段，对侦查中要用到的查帐方法，首先介绍了侦查犯罪、取得证据所使用的最基本的实质性技术方法，包括审阅法、复核法、核对法、比较法、分析法、核实法、调查法、盘存法、调节法等，然后仍按税种划分对偷逃各税种的查帐方法做了重点论述。
The second chapter studies the economy of ship ' s power plants , based on the aspects of lowering fuel cost , waste heat recovery , the match of ship , machinery and propeller , increasing propulsion efficiency , increasing the economy of ship ' s power plants , etc . the third chapter discusses in detail the control measures of voyage change cost , analysizes systematically the voyage change cost based on the way of fuel cost , harbor cost , voyage venture cost . the fourth chapter studies the structures and control measures of seafarers cost , maintenance cost , spare parts and stores cost , lubricating oil cost , etc . which are relatively easy to be controlled ; based on the state maintenance decision - making , a mathematical model is put forward , the validity and its solve process are discussed . the control measures of spare parts , fuel cost and lubricating oil cost should be based on scientific budget , through the control means of application , reception , usage , store check , try to acquire the inosculation of theory 第一章主要讨论营运船舶运输成本，对船舶运输成本的概念、结构、性质与分摊、成本细分进行了分析，从宏观上阐明了船舶运输成本的生存环境和生长趋势；第二章研究了船舶动力装置的经济性，在营运船舶降低油耗、废热利用、船机桨匹配、提高推进效率、提高船舶动力装置经济性的有效途径等方面进行了阐述和论证；第三章详细论述并论证了航次变动成本的控制措施，全面系统地分析和总结了航次变动成本，通过对燃油成本、港口使费、航次风险成本的分析与控制，提出了航次风险成本的概念并论述了若干航次风险成本的控制措施；第四章对船舶营运成本中的船员费用控制、维修保养及其费用控制、船舶备件物料管理及其费用控制等几个主要可控性较高的成本进行了细致的分析并分别讨论了相互的控制措施，提出了基于状态维修决策的马尔可夫数学模型并论证了模型的正确性及具体解算步骤，对于备件、燃润物料的控制坚持以科学的预算为前提，以申领、接收、使用、盘存为控制环节，切实做到理论与实践的密切结合；第五章，结合营运成本的预核算的案例，对船舶营运成本的预算及核算进行了有益的探讨，旨在揭示成本发生的动因，并给出了成本预算、核算的编制方法。
