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1)  Accounting of the Cultivation Cost
培养成本核算
2)  cultivation cost
培养成本
1.
Based on the demonstration research, this paper uses the relative methods to measure the individual yearly cultivation cost of the doctorate ,master ,undergraduate and the technological college students, and then revises these results by some experienced modulus.
本文在实证研究的基础上,运用有关方法,初步测算了复旦大学博士生、硕士生、本科生和专科生的年度人均培养成本,并根据某些经验系数,对所得结果进行了校正,校正后的各类学生年度人均培养成本分别为:博士生42756。
2.
How to calculate the expenditure of scientific research funds in colleges and universities into the cultivation cost of students has always been a difficult problem in the measurement of educational cost.
高校科研经费支出如何计入学生培养成本,一直是教育成本计量的难题。
3.
In research fields on the economics of education, it is very difficult for the researchers to measure quantitatively the individual cultivation cost and the total value of college permanent assets.
定量测算研究生人均培养成本和高校固定资产总值,是教育经济学研究的两大难点。
3)  training cost
培养成本
1.
In this paper, the author puts forward his viewpoints on the practical significance of the research into the training cost of higher education, the meaning of “training cost”, the collection of fee and the formation of the cost.
对高校教育培养成本研究的现实意义以及研究中有关培养成本的含义、费用的归集和成本组成提出了自己的看法。
2.
This paper combined the opinions of how to calculate the training cost of the outstanding athletes,and provide the specific model and method of calculating by author s own.
随着体育产业化、市场化的逐步加深,综合了国内学者对优秀运动员培养成本核算的观点,提出采用具体的核算方法和模型进行核算,为进一步拓宽对优秀运动员培养成本的核算方法提供有益的思路。
3.
In order to solve the difficulties in its financial expenses and meet the increasing requirements for the vocational education from the people, our country has gradually stepped into the track of share and compensation in the training cost.
为了解决教育财政支出困难和人民日益增长的高职教育需求的矛盾,我国逐渐走上了高职教育培养成本分担与补偿之路。
4)  cultivating cost
培养成本
1.
Many factors affect the cultivating cost of higher education, of which the system and policy of a country are the key ones.
影响高等教育培养成本的因素很多,但最关键的是国家办教育的体制和政策。
5)  Checking and Ratifying of Students Average Cultivation Cost
生均培养成本核定
6)  medium cost
培养基成本
补充资料:成本核算成本(costingaccount)
  用来核算生产经营过程中各个成本计算对象所发生的各项费用,并据以确定其实际成本的账户。有两种不同的概念。一种是指有关产品成本核算的账户。如“生产成本--基本生产成本”、“生产成本--辅助生产成本”、“制造费用”、“废品损失”、“待摊费用”、“预提费用”等账户。另一种概念是指企业供、产、销各过程以及其他方面的有关成本计算的账户。它是账户按其用途和结构的一种分类。这类账户包括:“材料采购”、“生产成本--基本生产成本”、“生产成本--辅助生产成本”、“在建工程”等账户。“制造费用”账户属集合分配账户,“待摊费用”与“预提费用”账户属跨期摊配账户,均不属第二种概念的成本核算账户。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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