查询词典 absorption costing

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

The inhibitive effect of 1, 2-benzenedicarboxylic acid on the absorption of N, P and K increased with its concentration rising. Low concentration of dibutyl phthalate increased the absorption of N, but decreased the absorption of P and K. Its high concentration restrained the absorption of N, P and K, while the low concentration of diphenylamine could stimulate the absorption of N and K, but restrain the absorption of P.

随着邻苯二甲酸浓度的增加，其对番茄幼苗根系吸收N、P、K的抑制作用增强；低浓度的邻苯二甲酸二丁酯可以促进番茄幼苗根系对N的吸收，抑制对P、K的吸收，高浓度时对N、P、K的吸收均起抑制作用；低浓度的二苯胺可以促进番茄幼苗根系对N、K的吸收，抑制对P的吸收。

First, based on the measurements of absorption cross-section, the absorption characters of the main polluted gases in flue gas were deeply studied, and found that SO_2、 NO、 NO_2、 NH_3 had a character of approximate periods absorption at some wave band, which is a good chance of a new measurement introduced. Secondly, the factors about absorption cross-section of the gases measured, which affect on the measurement precision of DOAS, is studied deeply. The influence of pressure and temperature on absorption cross-section was given special research, and the compensated measures were given to the gases based on the character of the gases. Thirdly, in practical measurement, it must have been satisfied that the monochromator was consisted with the reference spectrum, which was based on absorption cross-section. In order to satisfy the consistency, the technique of reversion in the image was introduced, the reversions of spectrums were realized with wiener filter and noise elimination based on wavelet transform.

首先从吸收截面的测量入手，对烟气中主要的污染气体SO_2、NO、NO_2、NH_3的吸收特性进行详细研究，发现这些气体在局部区域具有准周期吸收特征，这为引入新的测量方法提供了契机；其次，对决定DOAS测量精度的被测气体吸收截面的诸多问题进行了深入研究，重点研究了压力、温度对被测气体吸收截面的影响，并针对被测气体的特征提出了相应的修正措施；再次，在实际测量中，要求所使用的光谱仪必须与以吸收截面为基础的参考光谱相匹配，为了满足匹配这一条件，文中将图像复原技术引入到光谱复原，使用维纳滤波和小波消噪实现了光谱的复原，将复原后的光谱与所使用光谱仪的仪器函数卷积，即可实现；最后，在对DOAS测量原理详细分析的基础上，对传统的最小二乘—差分吸收光谱法进行了详细的阐述，通过实验证实两点：1。

It includes: cost behaviors and calculation, effects of absorption costing and marginal costing on decision-making, sensitivity analysis on investment strategy; the content andexecution of overall budget, the analysis and disposal of cost diversity between actual and standard costs, the principle of cost control, inventories management, pricing policy and learning curve will also be considered.

包括：成本习性与成本计算；吸收成本法与边际成本法对企业决策的影响；决策分析方法；敏感性分析在投资策略上的应用；全面预算的内容和编制方法；标准成本的制定；成本差异分析与处理；成本控制的原则；存货管理、定价决策、学习曲线及其应用等。

Thereby we could obtain the whole information of variable and fixed cost from a single account, avoiding huge repetitive works by fusing the marginal costing with the full absorption costing methods together.

其次，责任会计与财务会计在理论上具有非常多的共同点，具有其融合的理论基础，虽然它们之间在基本理论方面存在一定的差异，但这正是我们在融合中要引起注意，并加以重点考虑、重新设计的问题。

Comparison of Figure 1, the actual ink absorption curve and ideal absorption curve vary greatly, that is, they should not only absorption spectral absorption of light in the region, and also took in a different light spectrum, in the region, and it's caused by harmful absorption is the direct consequence of hue and saturation of the ink and the larger the gap between the ideal primary colors, but cards and card making products is using the ink features hue and differenc, the ink color performance advantages and disadvantages of a direct impact on original lifelike.

如图1的比力来看，油不朱的本质汲取弧线和抱负的汲取弧线差别很大，也不离是它们不仅汲取不该汲取的平谱不天区边的平芒，也汲取了其他平谱不天区边的平芒，而这栽无益汲取变不败的间接不败果不离是油不朱的色相和饱和度与抱负不一原色差距较大，而制卡和会员卡制作品不离是用油不朱来表示色和解条理的，因此油不朱的呈色本能机能的短长间接感化到草稿复制的传神水平。

The element Sb exists in many forms in the film: transpositional atoms and compounds such as Sb2O3, Zn7Sb2O14 etc. ZnO crysal grains grow in mixing directions. The lattice relaxation and content of second phases increase when more Sb is doped. The UVA absorption of doped ZnO thin film obviously increases. The ultraviolet absorption peak narrows, the absorption intensity increases, the absorption margin becomes steep and moves to shorter wavelength about 5 nm, and the visible absorption increases in some sort.

薄膜中Sb以多种形态存在：替位原子和化合物(Sb2O3、Zn7Sb2O14)等，ZnO呈混晶方式生长；随着Sb含量的增加，其引起的晶格畸变和次晶相的含量逐渐增加；掺杂薄膜在远紫外波段的吸收显著增强，UV吸收峰变窄，强度增大，吸收边变得陡峭且向短波方向移动达5nm，在Vis波段的吸收有所增强。

The process of sand absorption is:(1) the vibration head vibrates and losses the sand layer, and supply high pressure air into the sand absorption head;(2) the high pressure air generates negative pressure in the sand absorption pipe when it is discharged out from the sand absorption;(3) the sand absorption head and the vibration are shifted downwards and maintains the water flow straightly.

取砂土的过程为：(1)振动头振动松散砂土层，同时向吸砂头供入高压空气；(2)高压空气通过吸砂头从排砂管向上排出的过程中，在吸砂管内产生负压，吸砂管将管口处的水和砂土吸入到吸砂头内，在高压气流作用下，吸砂头内的砂、水和气混合而成的三相流通过排砂管排出到受砂船上；(3)在吸砂的过程中，适时地将吸砂头和振动头下移并保持钻孔套管中的水流畅通。

There are various managerial accounting approaches: Standardized or Standard Cost Accounting Activity-based Costing Resource Consumption Accounting Throughput Accounting Marginal Costing / Cost-Volume-Profit Analysis Classical Cost Elements are: Raw Materials Labor Indirect Expenses / Overhead Cost accounting has long been used to help managers understand the costs of running a business.

有各种管理会计方法：标准化或标准成本会计基于活动的成本资源消耗会计吞吐量会计边际成本/成本本量利分析古典成本要素是：原材料劳动间接开支/架空成本核算一直用来帮助管理人员理解的费用，经营企业。

An average office clerk may own a second hand 1300cc proton Iswara costing $7,000 (rebate =$625) while the Datuk's childrencan own a fleet of 10 new cars of BMW, Audi and Volvo all less than 2000cc costing $2 millions and get a total rebate of $625 x 10 =$6,250!

一个普通的职员也许开着一台1300cc的二手国产花蝴蝶（价值马币7千；回扣马币625）；而一个拿督的儿子可以拥有10台宝马、奥地和富豪，全都是2000cc以下但价值2百万，可以享有625x10=6250的回扣！！

Chinese traditional virtue is humility and wariness,the compliment and praise to the others should be declination

中国人的传统美德是谦虚谨慎，对别人的恭维和夸奖应是推辞。如

We bought this house on the never-never.

我们以分期付款的方式买下这座房子。