cost principle

Long-term liabilities are measured in accordance with historical cost principle.

长期 负债按照历史成本原则计量.

The paper discussed the quality cost principle and methods of controlling engineering quality cost.

阐述了质量成本原理及控制工程质量成本方法。

Chinese enterprises accounting standards reflected in one of the key measures to achieve convergence with international accounting practices in the policy options of confirming-upholding the principle of historical cost, while the large scale introduction of the fair value measurement.

中国企业会计准则，实现与国际会计惯例趋同的关键之一体现于确认计量的政策选择&在坚持历史成本原则的同时，大量引入了公允价值计量。

Application of efficiency-cost principle in selecting ceramics and designing composite armor

效-费比原则在陶瓷材料选择及复合装甲设计中的运用

Inventory must be measured at the acquisition cost in conformity with the historical cost principle.

存货必须遵循历史成本原则按取得成本计价.

Direct basis research of the historical cost principle

历史成本原则的直接基础研究

The principle of activity-based costing was brought into the field of business process, and an improved business process was put forward so as to shorten the producing time of products, control the enterprise cost and boost the competitive ability of manufacturing enterprise.

将作业成本法（Activity-based Costing，简称ABC）原则扩展到企业业务流程中去，提出一种改进的企业业务流程，缩短产品生产周期，控制企业成本，提高制造企业的竞争力。

A mechanical hydraulic servo control valve which manufactures easily, cost cheaply and whose operating force is little in the valve core is designed in this paper. The structure and working principle of the valve are elaborated and the performance is analyzed.

本文设计的机液伺服控制阀制造简单、造价低廉、阀芯操纵力小。

The cost principle is derived , in large part, from the principle of objectivity.

成本原则主要是在客观性原则的基础上发展而来的.

Quality Cost Management Based on the Principle of Customer Focus

以顾客为关注焦点的质量成本管理

This paper investigates and analyses effect of accounting principle course simulation experiment in Commercial College of Central-South Forestry Technology University for two years, and makes the cost-benefit analysis at the same time.

该文用2年时间，对中南林业科技大学商学院2003、2004级会计学专业会计学原理课程模拟实验的效果进行了跟踪调查分析，并进行了模拟实验的成本效益分析。