长期应付款项应当按实际发生数额记帐 longterm accounts payable shall be accounted at actual amountss
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例句与用法
Keep printing time of verifying and resuming identical with actual time 检查“确认”或“恢复”时间的打印与实际发生时间相同。
This thesis adopts empirical research methods , with changjiang communication navigation bureau as a study object , under the guidance of the public financial theory and with zero - base budget idea and activity - based costing system applied ; it provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing " the chain of the reason of necessary cost " and provides the idea of distributing the common cost in the light of the actual time of the non - commonweal and commonweal communication , researching the method of investigating the budget ration standards of over - water commonweal communication institutions . the research harvest has important theoretical and practical sense to the over - water commonweal communication institutions when making budget 本文采用实证研究的方法,以长江通信导航局为研究对象,在公共财政理论的指导下,运用零基预算和作业成本法的基本思想,研究了水上公益通信单位预算定额标准的测定方法,通过追溯“必要费用成因链”来测定各项费用定额标准和根据非公益性通信与公益性通信实际发生时间来分摊共同费用的思想,研究的成果对水上公益通信单位编制预算具有重要的理论和实践意义。
Abstract : during treatment of a delayed schedule , specific deliberation of calculation on claim for extension of time should be paid attention to the following tasks ; because the critical path of a network might be changed from time to time and the appropriate utilization of float should be carefully considered in the actral schedule , therefore , the claim for extension of time can not be calculated only by the network , but the actual period where the cause of a delaed schedule is set should be considered , and should be calculated on the basis of the actual schedule which is approved by the supervising engineer 文摘:在工期延误处理时,工期索赔计算应特别注意:由于网络的关键线路可能发生变化,且实际进度计划要考虑时差的合理利用,因此工期索赔不能仅按网络图计算,而要考虑工期延误原因的实际发生时间,按经监理工程师批准的实际进度计划计算。