CAS:成本会计准则
“Cost Accounting Standards”在商业和会计领域常被缩写为CAS,这种简写形式便于快速书写和使用。其完整中文含义为“成本会计准则”,是规范企业成本核算与报告的重要专业准则。
Cost Accounting Standards具体释义
Cost Accounting Standards的英文发音
例句
- Probe into the necessity of establishing cost accounting standards from price regulation and government procurement
- 从价格管制和政府采购看制定成本会计准则(CAS)的必要性
- Cost accounting standards in addressing information asymmetry from the two aspects of the theory and reality, and then discussed the need for cost accounting standard setters.
- 从理论与现实两个方面分析了成本会计准则(CAS)在解决信息不对称方面的作用,进而讨论了成本会计准则(CAS)制定的必要性。
- However, theoretical research on this area is lagging behind; the view of this, the author researches importantly the construction of cost accounting standards through normative research.
- 但关于此方面的理论研究却相对滞后,有鉴于此,笔者以规范研究为主,在已有研究成果的基础上,比较全面、系统地对我国企业成本会计准则(CAS)的构建进行研究。
- Cost accounting rules of the industry and the general cost accounting standards have the same goals, but cost accounting rules of the industry are mandatory and regularity.
- 行业成本会计规则的制定目标与企业一般成本会计准则(CAS)的制定目标基本相同,只是比企业一般成本会计准则(CAS)更具强制性和规则性。
- Finally, the feasibility of the development of guidelines and coordination with the Financial Accounting Standards, and explore the development of guidelines for the main, to develop principles and implementation procedures implementation to cost accounting standards.
- 最后对制定准则的可行性及与财务会计准则协调的内容进行了分析,并探讨了准则的制定主体、制定原则以及实施步骤等实施保证内容。
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