英文: Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically.
中文: 采用计划成本或者定额成本方法进行日常核算的,应当按期结转其成本差异,将计划成本或者定额成本调整为实际成本。英文: The cost accounting purpose for cost information relates to pi8' ning and cost control.
中文: 成本会计需要成本资料主要是为了进行成本计划和成本控制。英文: Observation of BOM cost, design-to-cost optimization.
中文: 关注BOM成本,设计到成本的最优化.英文: Capital gain=proceed-adjusted cost base-disposal cost.
中文: 资本收益=出售所得-可调整的成本-出售时所产生的费用.英文: Those enterprises keep books at planned cost or norm cost in daily accounting shall account for the coit variances and adjust planned cost (or norm cost) into historical cost periodically.
中文: 采用计划成本或者定额成本法进行日常核算的,应当按期结转其成本差异,将计划成本或定额成本调整为实际成本。