cost account造句
1. Local Authority No. 1 method always uses historic cost accounting.
2. Standards such as those on depreciation and current cost accounting are so different from current practice that it is impossible to rationalize them.
3. In historic cost accounting, capital is measured as the initial capital invested.
4. A second problem with traditional cost accounting systems was that they misled managers about the true cost of products and services.
5. However, it is argued that for cost accounting purposes it is too complex to include more than one independent variable.
6. Moreover, current cost accounting strictly demands that a business's cash book be segregated into capital and revenue cash.
7. One of the objectives of current cost accounting is to produce a more acceptable income figure under conditions of rising prices.
8. This is known as replacement cost accounting as opposed to historic cost accounting when the original cost is retained.
9. Cost accounting can regain its rightful place alongside, and integrated with, business policy and strategic analyses.
10. For instance, historical cost accounting yields much lower figures for depreciation than does inflation accounting.
11. And as to the cost account of work-in-process, we cannot simply adopt method of equivalent units, norm proportion or norm costing method.
12. Cost data treatment system involves the design of cost account, cost voucher, cost book, and cost statement.
13. The factors of cost would be referenced by cost account.
14. Among manufacturing enterprises, purchase cost account for 50 % - 70 % of enterprise's total cost.
15. The manpower property obtains the cost account and the manpower property development cost accounts.
16. In all kinds of item cost , distribution cost account for a large proportion.
17. Operation cost account is a critical aspect of high speed railway construction and its economy benefit evaluation.
18. In other words it is a part of the larger and even more complex issue of the relevance of current cost accounting.
19. In order to deal with the problems of budgeting for this it is necessary to know something of company financial and cost accounting.
20. Within accounting departments, they may work in financial analysis, planning and budgeting, cost accounting, and other areas.
21. The combination of the debit note and invoice can then be processed through the cost accounts.
22. The Accounts have been prepared in accordance with applicable accounting standards and under the historical cost accounting rules supplemented by revaluation of certain properties.
23. Obviously where frequent attempts are made at reconciliation the cost accounts may be reasonably accurate.
24. However, there are many public sector organizations which are unlikely to adopt current cost accounting.
25. Any inaccuracy in weekly measurements and subsequent payments to subcontractors will be translated directly into both the financial and cost accounts.
26. The cost of the payroll will usually be charged to cost accounts each week.
27. Moreover, in all these examples we have assumed historic cost accounting.
28. After the analysis of the operation cost characteristics and composing in high speed railway, the methods and means of activity-based costing of operation cost account were put forward.
29. For a tiny scal of bads on advertised promotion, we feel it unwhispered to HAs a letter of credit opened since the charges resulting tITe since be to increase we cost account.
30. For a small size of goods on advertised promotion, we feel it unnecessary to have a letter of credit opened since the charges resulting there from would increase our cost account.
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