CASB (Cost Accounting Standards Board)
成本会计标准委员会
On the Cost Variance under Standard Cost Accounting System;
标准成本会计制度下成本差异的处理
single plan of standard cost accounting
标准成本会计的单一计划
Application on Standard Proportioning Methods for Cost Accounting;
“标准比例分配法”在成本会计中的应用
Development and Significance of ISO14051 Material Flow Cost Accounting International Standard
ISO 14051物流成本会计国际标准发展及意义
To explain the record-keeping details of a standard cost system isn't the responsibility of this text. It is reserved for a course in cost accounting.
对标准成本会计核算的详尽描述不是本书的任务,这是成本会计课程的重要内容。
Historical cost is a more reliable accounting measure for assets than is market value.
相对于市场价格,历史成本是一种更可靠的会计计量标准。
Agreement to Establish an International Accounting Standard Committee
成立国际会计标准委员会的协议
After standards are established, actual cost data are accumulated and compared with standards in performance reports.
标准成本建立以后,实际成本要及时归集、计算并和标准进行比较。
dual plan for standard costs
为标准成本制订的双重计划
International Accounting Standards Committee
国际会计标准委员会(会计标准委员会)
Therefore, the standard cost of five units of VCD is: $6. The actual cost of making the 5 units of VCD is $3 less than standard cost.
按单位标准成本计算的5台VCD的成本为6美元。则该产量下的实际成本比标准成本少3美元。
Harmonization of Accounting Standards: Achievements and Perspectives
会计标准的协调统一 :成就和前景
Normally, management accountants use the monetary unit as the standard of measurement to measure costs, values and benefits of alternative courses of action.
通常,会计用货币单位作为计量各备选方案的成本、价值和收益的计量标准,
In general, a standard cost system consists of three basic activities. They are (1) standards setting, (2) accumulation of actual costs, and (3) variance analysis.
通常情况下,标准成本系统有以下三个组成部分：标准的建立、实际成本的计算及成本差异分析。
Such standards are also called theoretical standards or engineering standards.
故理想标准成本又叫做"理论标准成本"或"工程标准成本"。
Financial Accounting Standards Board
财务会计标准委员会
Accounting Standard Steering Committee
会计标准指导委员会