1.
Annex A forms a normative part of this Technical Specification.
附录A是标准的附录，构成本标准的一部分。
2.
Such standards are also called theoretical standards or engineering standards.
故理想标准成本又叫做"理论标准成本"或"工程标准成本"。
3.
The Improvement of Activity-based Standard Cost System with Unit Standard;
导入单位标准,改善作业基础标准成本
4.
budgeting and standard costs
预算编制和标准成本
5.
CASB (Cost Accounting Standards Board)
成本会计标准委员会
6.
modified standard cost system
修订标准成本津贴制度
7.
current ideal-standard cost
现行理想的标准成本
8.
disposition of standard cost variance
标准成本差异的处理
9.
Standard Cost and Cost Management;
实施标准成本管理 提高成本管理水平
10.
Probe into the Combination of the Activity-based Costing and the Standard-based Costing;
作业成本法与标准成本法的结合探析
11.
On the Cost Variance under Standard Cost Accounting System;
标准成本会计制度下成本差异的处理
12.
Standard Costing System Research Based on Activity-based Costing Approach;
基于作业成本法的标准成本体系研究
13.
On the Comparison of“the Quota Cost Method”and “the Norm Cost Method”;
“定额成本法”与“标准成本法”的比较
14.
Standard Cost in the Cost Management of Corporation
推行标准成本核算 加强企业成本管理
15.
Target Costing and Standard Costing Combination and Management
论目标成本和标准成本的制度融合及应用
16.
After standards are established, actual cost data are accumulated and compared with standards in performance reports.
标准成本建立以后,实际成本要及时归集、计算并和标准进行比较。
17.
Therefore, the standard cost of five units of VCD is: $6. The actual cost of making the 5 units of VCD is $3 less than standard cost.
按单位标准成本计算的5台VCD的成本为6美元。则该产量下的实际成本比标准成本少3美元。
18.
The use of a standard cost system does not mean that actual costs do not have to be measured.
应用标准成本并不表示实际成本不再需要核算。