1.
In order to compute costs, accountants use a base known as equivalent units.
会计人员使用约当产量的概念来计算成本。
2.
This permits an equivalent unit calculation consisting of the total units completed plus ending work in process
所以,在计算约当产量时要将本期完工产品与期末在产品的约当数相加
3.
Three factors must be considered in all equivalent- unit computations: The presence of a beginning work in process inventory;
以下三个因素会影响约当产量的计算：期初在产品的情况
4.
There are two methods to calculate the equivalent units: FIFO and weighted average method.
计算约当产量通常有先进先出法和加权平均法两种方法。
5.
In addition, under the FIFO method, any work performed on the beginning working process inventory in the previous accounting period must be considered when calculating the current period's equivalent units.
应用先进先出法计算约当产量时,前一会计期间对期初在产品的贡献必须予以考虑。
6.
committed dose equivalent
【核】约定剂量当量
7.
Cost Accounting by Production Units and Equvalent Production Units in Parallel Closing Process;
平行结转分步法中按产量和约当量的计算
8.
An enterprise whose product quality does not conform to the terms agreed upon in the economic contract shall be liable for breach of contract.
产品质量不符合经济合同约定的条件的，应当承担违约责任。
9.
collective effective dose equivalent commitment
集体有效剂量当量约定
10.
This is mostly domestic waste, and represents about 70 per cent of Hong Kong's total daily domestic waste production.
当中大部分为家居废物，占香港每日家居废物总产量约七成。
11.
economy of mass production
大量生产的经济节约
12.
We shall say more s.
年产量约计五十万吨。
13.
Where a performance does not meet the prescribed quality requirements, the breaching party shall be liable for breach in accordance with the contract.
质量不符合约定的，应当按照当事人的约定承担违约责任。
14.
To produce as much power as a standard AA-sized battery,for instance,would require a Power Paper battery of about a square foot in size.
例如，要生产出与标准AA型电池电量相当的纸张电池，它的面积大约要有一平方英尺。
15.
sugar-bearing crops around 87 million tons, up 15 percent;
糖料总产量8700万吨左右，增产约15%；
16.
For comparison, the bomb dropped on Hiroshima had a yield of about 13 kilotons.
广岛的原子弹爆炸当量大约1.3万吨。
17.
In mining mineral resources, a mining enterprise or individual must economize on the use of land.
开采矿产资源，应当节约用地。
18.
Demonstrating the Reasonability of Compensation for Spiritual Damages under Breach of Contract;
违约非财产性损害赔偿的正当化证成