present cost

Discuss the change of the present cost advantage of state-run hospital

论当前国有医院成本优势的变化

At present, cost calculation of CB institution still stays in the period of theoretical study while it is hard to implement. One of main problems is how to allocate overhead cost reasonably.

目前，有关CB学院教育成本核算问题的研究还仅处于理论的探讨阶段，在实践上难以实施，主要的困难之一是关于间接费用的合理分摊问题。

The accountancy measurement attributes may be divided into historical costs, present cost, present market price, net realizable value, future cash flow current value, fair value and so on.

会计计量属性大体可分为历史成本、现行成本、现行市价、可变现净值、未来现金流量现值和公允价值几大类。

Cost inverting, activity based costing nd cost analyzing functions are introduced into the present MRP ⅱ, and a new system architecture is established.

在MRP系统中引入了结合成本倒推、ABC成本核算与成本分析等功能，建立了MRP与ABC作业成本法相结合的体系结构；

Restricting the tax avoidance of employees with high wage, favoring the employees but not the companies and controlling the retirement age, will increase the positive effect and decrease cost of tax privilege of pension in China at present.

限制高收入职工的避税行为、明确参保职工的税收优惠政策以及加强职工退休年龄的监管，有利于降低税收优惠政策的成本，进而提高目前我国企业年金税收优惠政策的效率。

In addition, based on present cost analysis by thermoeconomic method , cost accounting for disturbance is analyzed.

另外, 在原有用热经济学分析主系统成本的基础上, 进一步考虑了扰动对热电成本的影响.

The umbrella rod of the sun umbrella commonly used at present is directly connected to the center of the umbrella fabric, with complex simple, heavy weight and high cost.

目前国内普遍使用的太阳伞伞杆直接连接在伞面的中心，其结构复杂、重量大、造价高。

This present paper discusses the concrete ways to improve tax efficiency in the views of reducing tax cost, tax payment cost and tax overburden.

本文着重从降低征税成本、纳税成本和超税负担三个方面探讨提高税收效率的具体途径。

On the base of tax practice, this paper combines with the relevant theories of tax collection and administration cost, discusses the present condition and problem of our country's tax collection and administration cost, and puts forward some specific thoughts and suggestions.

本文以税收实践为基础，结合税收征管成本的有关理论，论述了当前我国税收征管成本的现状和问题，并提出具体的工作思路和建议。

The following information relates to its present cost and revenue structure.

以下信息与它的当前费用和收支结构关连.

Third, the accounting measures for estimate of tax expenditure cost should be kept in accordance with the present enterprise accounting and tax system.

第三，在税式支出成本估算的会计基础选择上，应与我国现行企业会计和税收制度使用的会计基础保持一致。

At present the domestic LT-MED and electricity co-generation unit water thermal costing no existing standards, its water system heat cost calculation method.

目前国内低温多效水电联产机组制水热力成本计算没有现成的标准，其制水热力成本计算的方法很多。

Review and Perspective on Volition in Sport; Present Situation and Outlook of the Theoretical Research of Capital Cost in China

意志研究现状及其在体育运动中的研究展望