- cost accounting period
- n.成本计算期
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Full cost accounting — (FCA) generally refers to the process of collecting and presenting information (costs as well as advantages) for each proposed alternative when a decision is necessary. A synonym, true cost accounting (TCA) is also often used. Experts consider… … Wikipedia
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
period — pe‧ri‧od [ˈpɪəriəd ǁ ˈpɪr ] noun [countable] a particular length of time: • She has been taken on for a 6 month trial period. acˈcounting ˌperiod ACCOUNTING a period of time to which a particular payment is related for accounting or tax purposes … Financial and business terms
cost of sales — cost of goods sold; = COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… … Accounting dictionary
cost of sales — cost of goods sold; COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… … Big dictionary of business and management
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost of goods sold — the total cost to the business of the goods sold during an accounting period. In its simplest form this is the sum of the opening stock plus all purchases less the closing stock. Glossary of Business Terms Amount shown on a firm s income… … Financial and business terms
accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… … Black's law dictionary