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| 1. | Then the cost accountants determine the cost drivers as following... |
| 相应的成本动因确定如下… |
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| 2. | the amount added to the cost to determine the asking price. |
| 加进价值中决定价格的价目。 |
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| 3. | In a job order costing system, costs are identified with the spe- cific jobs or orders to determine the |
| 采用分批成本会计法，各项成本应按特定的工作批别或定确认，以确定制成产品的成本。 |
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| 4. | end of the period, the business makes a physical count of the inventory on hand and applies the unit cost |
| 取而代之的是在期末时,由企业盘点实存数,然后利用单位成本来确定出期末存货成本。 |
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| 5. | Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory |
| 因而,企业在会计期末必须对存货进行实地盘点,以此来确定期末存货的成本。 |
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| 6. | s selection is shopping cost, which basically determine the size of trading area. |
| 商圈是由顾客选择商店的行为形成的,影响顾客择店的主要因素是购物成本,它从根本上决定着商店商圈的大小。 |
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| 7. | The business can determine the cost of ending inventory and the cost of goods sold directly from the |
| 企业可以直接从账面上确定出期末存货成本和本期销货成本,而不需盘点存货数量。 |
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