成本差异

Be responsible for establishing and monitoring standard cost system, monthly product cost calculation, variance analysis.

负责建立和监测标准成本系统，月度产品成本计算及差异分析。

And the difference of method of cost accounting of each country production, often make become devoir analyse to come through production accurate the purpose that calculates an industry to compare advantage or competitive dominant position comes true hard.

而各国生产成本核算方法的差异，往往使通过生产成本分析来准确测算产业比较优势或竞争优势的目的难以实现。

Entrepreneur uses policy of endowment of inside and outside to difference reduces poineering cost legally or run cost (or avoid is discriminated against) it seems that also give no cause for more criticism.

企业家利用内外资政策差异合法降低创业成本或经营成本似乎也无可厚非。

Results: No statistic significant differences between children sex and receiving or non-receiving this benefit factor, however, significant difference were showed at medical providing territories and insured fee factor pConclusions: In the selected children, parent's decision making and territory variance (ex: cities vs. townships gave influence of children to receive teeth fluoridation and incidence rate of caries.

研究结果发现，儿童接受涂氟与否与性别无统计差异；但与就医地区别、全民健保投保金额组别呈现统计上显著差异p依本研究显见涂氟可减少健保牙科医疗利用，确可达到降低医疗费用支出的目的，惟其所减少之健保医疗费用支出，尚未符合公务支付涂氟成本之效益。

Methods: A retrospective study was conducted using an insurance database from Bureau of Nation Health Insurance - Central regional branch with registered children born in 2001 who received teeth fluoridation and anti-decay program. The difference of utilization of dental care preventive service analysis was based on each individual child's character and required dental treatment. For cost-benefit analysis, children were selected who were eligible receiving or non- receiving this benefit from July 1, 2004 till 2007. Two groups were compared by frequency matching analysis, based on sex, medical provide territories, insured fee. Additional Incremental benefit/cost method of cost-benefit analysis is also conducted to evaluate the service providing cost increasing and dental treatment cost decreasing effectiveness.

研究方法主要系透过健保局中区分局93年至96年儿童牙科医疗费用统计资料，比较90年次出生之儿童接受涂氟预防保健服务之人口学特质及其涂氟前后牙科医疗利用差异；并依该等对象接受涂氟预防保健服务与否区分两组，就其性别、就医地区别与全民健保投保金额组别等予以配对，进一步应用成本效益分析（cost-benefit analysis，CBA）之增量益本比（Incremental benefit/cost method，IBC），探讨儿童牙齿涂氟预防保健服务成本的增加，使牙科医疗费用减少所带来效益的增加为何。

Papers is about emulsificaters for chocolate milk by Distilled Monoglyceride and sugar ester with different HLB.

以分子蒸馏单甘酯和不同HLB值的蔗糖酯为原料复配巧克力牛奶乳化剂，在比较其乳化效果差异的基础上，同时就各个乳化剂的成本进行比较，从而优选出乳化效果好、成本低廉、耗能较少的乳化剂投入实际应用。

In the "soap war" between the two parties, tremendous use is made of statistics to measure the dynamic difference in market resulting from the proportional allocation to advertising, which constitute such a large part of their production costs before selling, so that they regard their production costs as production plus advertising costs.

在两个集团的的"肥皂大战"中大量使用了统计学来评估与广告投入相应的市场份额的动态差异，这一项在售前的生产成本中占了很大一部分，所以他们把生产成本看作是生产费用和广告费用之和。

In the "soap war" between the two parties, tremendous use is made of stations to measure the dynamic difference in market resulting from the proportional allocation to advertising, which constitute such a large part of their production costs before selling, so that they regard their production costs as production plus advertising costs.

在双方的肥皂大战中大量使用了统计学知识来测量与广告投入相应的市场份额的动态差异，这一项在售前的生产成本中占较大部分，所以他们把生产成本看作是生产费用和广告费用之和。

And thus I provide the evidence to undermine the commonly held opinion that China's public companies improved their performance by increasing financial leverage ratio. Seventhly, the international comparison reveals that the development of capital market has direct influence on the industry performance and the capital markets of developed countries are more effective than those of developing ones. Whether the finance system is bank-dominated or capital-market-dominated means little to the effectiveness of capital market and also the industry productivity. Eighthly, capital market, bank and FDI differ markedly in the mechanism of financing selection, supervisory effectiveness and industry characteristics. Averagely, capital market is the most appropriate mechanism among the three out-sourcing financing, considering the supervisory cost and effectiveness comprehensively. Certainly, some flaws remain in this study.

因此，我们认为，中国各产业上市公司产业绩效的提高不是通过提高财务杠杆比例来实现的；第七，基于资本市场自身的国际比较研究表明，资本市场发展程度直接影响其对产业绩效的改善和促进程度，成熟市场的资本配置效率显著高于新兴市场，而金融体系以银行为主导还是以资本市场为主导，并不影响资本市场功能的有效发挥，也不对产业绩效的影响产生效率上的差异，仅仅表现为在多大规模或范围内对产业绩效产生影响；第八，基于资本市场、银行贷款及外商投资3种外源融资方式对产业绩效影响的比较研究，三种方式在融资选择机制、监督力以及所影响的产业特征方面均存在显著差异，三者对不同产业绩效的影响呈现互补作用，而资本市场是监督成本与效力结合较好的融资方式。

Remark:(1)The cost ofseeding、soil preparation、clearance ofweeds、fertilization、implantation、repair planting、tending and fertilizers etc is included in afforestation cost, the plantations are tended l time in the afforest first year and thesame thing had been done in the next year;(2)The land rent which is 225 yuanhm-2a-1 and the cost of pest control and fire proof which is 75yuanhm-2a-1 are included in the fixed cost;(3)The plantation is managed aS the sprout forest after catastrophe, the plantations are tended 1 time in the year of disaster and the same thing had been done in the next year.

桉树速生用材林营林成本因地点和经营者的不同而有所差异，为方便进行经济效益评价，经咨询江西赣州金太阳科技林业有限公司、湖南永州林业局、广东连州市林业局和广西来宾市林业局的有关人员，结合华南地区桉树人工林造林成本，本研究的经营成本统一确定如下(表2)。注：(1)造林费用包括造林当年的种苗、清山，除杂、整地、施肥、栽种、补植、当年的抚育以及肥料等人、财、物的投入；在一个轮伐期中，造林当年抚育一次，次年抚育1次；(2)年固定费用包括：土地租金按225元hm-2a-1计算，护林防火、病虫害防治等费用按75元hm-2a-1计算；(3)林分受灾后作萌芽林经营，受灾当年抚育一次、次年抚育一次。

I'm strongly against the death penalty — it's an eye for an eye.

我不赞成死刑——这是以牙还牙的报复行为。

And to get you the support you need, we're enlisting all elements of our national power: our diplomacy and development, our economic might and our moral suasion, so that you and the rest of our military do not bear the burden of our security alone.

并给你们所须的支援，我们正徵召国家所有各种的力量：我们的外交及发展，我们的经济力量与道德劝说，所以你们与其他军人不须要孤独地负起国家安全的责任。