budget

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Kaizen budgeting是什么意思

Kaizen is the Japanese word for “continuous improvement”.In organizations in which kaizen is practiced, continuous improvements are made in all processes within the organization, including training, manufacturing, internal processes and customer management.these improvements, if implemented properly, should show up in the budget as improved costs based on reductions in time and resource needs. Kaizen budgeting shows these improved costs.

Capital Budgeting 是什么意思嘛?

主预算

Cost estimating 与 Cost budgeting的区别?

cost estimate 成本估算,成本估计 Cost Budgeting: 成本预算;费用预算,;费用预算;成本预算把成本概算分配到项目的每个组成部分。

Capital Budgeting资本预算的问题

1。机会成本(opportunity cost)包括那些?比如一个布料生产的工厂,本来一组布料可以卖100万的,但是新的工程计划把这组布料加成衣服,这些原料(100万)是不是机会成本? 答:是机会成本。但已作为初始投资,故不用重复计算。2。新的工厂每年要维修费(maintenance expense),这些要计算在每一年的现金流动里面吗(cash over the life)? 答:关键看投资项目上了以后,是新增的维修费吗?如果不上该项目,该维修费如果不存在,则需计算,否则不需计算。3。如果新的投机项目要雇用一些新的工作人员(employees)。他们的工资要包括在每年的现金流动里面吗(cash over the life)? 答:要计算。4。如果有通货膨胀(inflation),这个要计算在买一年的销售,还有费用里面吗? 答:应考虑通货膨胀的影响。可用通货膨胀调整后的折现率折现,或将现金流按通货膨胀因素进行调整后再计算。

Participative Budgeting是什么意思啊?

您好,participative budgeting 参与预算编制网络释义 专业释义 参与预算编制 参与式预算

Capital Budgeting是什么意思?

为你解答资本预算

Budgeting是什么意思?

预定,预算

英语高手进! off-budget是什么意思

超支

Budgetary Slack是什么意思啊?

Budgetary Slack预算松弛采纳

什么是Budgetary

budgetary 音节划分:budgu25aaetu25aaary英 [u02c8bu028cdu0292u026atu0259ri] 美 [u02c8bu028cdu0292u026ateri]adj.预算上的网 络预算的;预算;财政预算1. The budgetary arithmetic suggests that government borrowing is set to surge. 预算数字表明政府借款将要大幅增加。2. There are huge budgetary pressures on all governments in Europe to reduce their armed forces. 欧洲各国政府都面临着巨大的裁军预算压力。

budgetary是什么意思

budgetary[英][u02c8bu028cdu0292u026atu0259ri][美][u02c8bu028cdu0292u026ateri]adj.预算上的; 例句:1.Yet this is hardly unusual--most countries with high-speed rail networks financed the capital construction mainly or entirely from budgetary funds. 但这并非不同寻常,大多数拥有高铁网络的国家主要甚至完全由国家预算来为基本建设提供资金。

急!!effective budgeting 定义(有效预算的定义)。。要英文的。。

One of the most important decisions that a small to medium-sized business has to make is how much money to spend on a marketing budget. Prospects often ask, “How much should I spend on marketing?” The answer is, “It varies by industry and business size.” It is also based on how much you want to grow, and how fast. Both SCORE and USSBA define the variable for a proper marketing budget to be between 2% and 10% of sales, noting that for B2C, retail and pharmaceuticalscan exceed 20% during peak brand-building years. Most companies underspend on their budgets, thinking that not to spend is to save. This, quite simply, isn"t true. You"ve heard it before, and it bears repeating – you have to spend money to make money.The trick is to spend your money wisely on a tailored marketing plan aimed at fulfilling your company"s goals. Keep in mind that your marketing efforts are directly correlated with your revenue, so now is not the time to be penny foolish.

Budget Version 是什么意思,除了字面意思 预算版本

可以引申为:心里的“小算盘”,想法,idea;比如,your budget version is different from mine, it is impossible for you to put so much resource on the project.

budget bias和budget slack有什么区别

Budget Bias是预算偏见/偏差,指的是由于文化、个人风格、环境等多方面的不确定性对个体预算行为影响,所造成的企业层面在做预算管理时的预算偏见/偏差。Budget Slack是预算松弛,是指最终确定的预算水平与最优预算水平之间的差异,是预算编制过程中普遍存在,并对整个预算管理制度的有效性产生直接影响的问题.

Diff (Actual/Budget)是什么意思

Diff (Actual/Budget)差别(实际/预算)

budget-friendly

价钱公道

budget flight中文是什么意思

经济的空中旅行

budget hotel 是啥意思?

答案为:预算旅馆

budget-conscious travelers什么意思

budget-conscious travelers善于精打细算的旅行者双语例句1The 40 mile-per-gallon highway rating will undoubtedly catch the attentionof budget-conscious consumers.该车型具有每加仑40英里的公路燃油效率等级,无疑将受到善于精打细算消费者的青睐。2The latest quarter suggests McDonald "s has struggled to upsell the newmenu to budget-conscious Americans.最新的季报似乎说明麦当劳未能成功地向量入为出的美国人推销新的菜单。

ACCA考试核心考点讲解:Flexible Budget

ACCA12月考季临近,最近,深空网经常会收到同学们的反馈,称对于Flexible Budget这个知识点存在诸多疑点。Flexible Budget一向都是ACCA考试中必考知识点之一,今天深空网针对大家问题,着重详解下Flexible Budget这个考点内容。一、What are fixed budget,flexible budget and flexed budget在flexible budget中我们学了三种预算: fixed budget, flexible budget and flexed budgetFixed budget:A fixed budget is a budget which is normally set prior to the start of an accounting period, and which is not changed in response to changes in activity or cost.(固定预算是在生产之前就决定的,是固定数值不会随着生产活动水平的变化而变化,适合用于planning stage,为企业未来的生产提供指引)Flexible budgets are budgets which, by recognizing different cost behaviour patterns, change as activity levels change.(弹性预算是将成本按照成本性态进行区分,分为变动成本,固定成本和半变动成本,会随着生产活动水平的变化而变化)Flexed budget: [Adjusted for actual volume](是flexible budget中特殊的一种,基于实际生产活动下的弹性预算,但是在MA中flexible budget 和flexed budget 看作一致的,也就是flexed budget 也可以表示为基于实际数量下的预算)注:当弹性预算是基于任意生产活动水平时,适合用于planning stage,帮助企业了解在不同情况下会消耗的资源,在生产前进行资源配置。当弹性预算是基于实际生产活动水平时,使用于control stage:在获得了实际结果时,如果直接那fixed budget 与实际结果进行比较意义不大,因为此时既有销售数量的不同,又有价格的不同,所以此时用flexed budget 与 actual result进行比较,基于同样的实际生产水平,去对比预计和实际之间的差异。对于Flexible budget 主要考察计算题但是也会考查文字题,因此我们会对两种题型进行总结。二、Flexible budget-计算题1,注:(1) 弹性预算是将成本按照成本性态进行区分,分为变动成本,固定成本和半变动成本,对于不同类别的成本有不同的计算方式(2) 固定预算和弹性预算之间只存在数量间的差异,价格是一致的。固定预算下基于预计数量弹性预算下基于实际数量(3) 对于固定费用本身特性是不会随着数量的变化而变化的,所以固定预算和弹性预算下的固定费用是一致的,都是基于预算的固定成本。有时候题目会将固定成本以单位的形式迷惑大家,此时大家要注意,固定成本=预计的数量*预计的单位成本。2, 计算流程第一步:根据成本性态对于成本进行区分由上面表格可以知道对于不同的成本会由不同的计算方式, 但是题目中有时不会直接明说以下成本是固定,变动还是半变动,所以第一步是根据这三类成本的特点对于要求的成本进行成本分类。变动成本:单位成本保持不变,总成本随着数量的变化而变化固定成本:总成本不变,不随这数量的变话而改变半变动成本:由固定成本和变动成本组合而成,通常如果成本既不是变动成本也不是固定成本,那就是半变动成本。第二步:对于分类完成的成本按照各自的计算方式进行计算。例题一:基于不同的生产活动水平Answer:↓D解析:第一步:成本分类对于direct cost 是变动成本(MA中所有的直接成本都是变动成本),所以Direct material是变动成本对于labour cost和production overhead总成本都在变化,所以不符合固定成本总量不变的特点,所以不是固定成本。对于labour cost,在生产活动水平为80%时,1%所对应的单位成本=$2120/80%=$26.5/%;在生产活动水平为90%时,1%所对应的单位成本=$2160/90%=$24/%, labour cost不符合变动成本单价不变的特点也不是变动成本, 那么此时labour cost 为半变动成本。同理对于production overhead在生产活动水平为80%时,1%所对应的单位成本=$4060/80%=$50.75/%;在生产活动水平为90%时,1%所对应的单位成本=$4080/90%=$45.33/%, production overhead也不是变动成本, 那么此时production overhead 为半变动成本。第二步:计算Direct material 的单价=2400/80%=$30/%, 所以在生产水平为83%时,total direct material cost=$30 per %*83%=$2490对于labour cost和production overhead都是半变动成本,因此可以结合在一起计算。假设y=a+bx,其中y是labour cost和production overhead的总成本,x是生产活动水平%,a是固定成本,b是1%的变动成本。将已知数据带入:a+80%b=2120+4060a+90%b=2160+4080解得:a=5700,b=6所以方程为:y=5700+6x将83%带入公式,labour cost和production overhead的总成本=$5700+$6 per %*83%=$6198所以total production cost=2490+6198=$8688

ACCA大神的解释一下Flexed budget和flexible budget有啥区别

这是P5的知识?

budget和forecast的区别是什么

BDG一般是年度预算,确定了不会改变,而FRC是结合实际情况滚动调整预算,比如1月的时候是0+12(12个月均为预测值),到2月根据实际情况调整成1+11(1月为实际值,剩余的是预测值),以此类推!

budget acommodation是怎么意思

住宿预算希望我的回答对你有帮助,祝好。

big-budget是什么意思

big 有“重大的”、“重要的”、“大笔的”等含义。Budget 本义是“预算”,也可以用来指“经营费”、“生活费”或“按计划的供应”。缺少比对文字,下面的翻译供参考:重大的预算大笔经营费重要的生活费大量的计划供应

Budget租车保险费用怎么算,不买全险发生交通事故怎么办

一. budget 租车保险费用怎么算?租车budget 租车订单租金内一般都包含租车所需的基本保险:碰撞险(Collision Damage Waiver)、盗窃险(Theft Protection)、基本第三者责任险(Third Party Liability)这三项基本保险。budget 租车大部分地区的碰撞险/窃盗险/车损盗抢险会设置起赔额/最低责任。以下各个国家的起赔额供参考:1.美国地区车辆承保的车损盗抢险为零起赔,租车人通常无需承担任何责任;2.加拿大地区租车人有300-500加元的最低责任;3.欧洲大部分国家(如德国、法国、英国、意大利、西班牙、比利时、瑞士、荷兰)租车人在碰撞险(CDW)和盗抢险(TP)有最低责任,根据所租车型不同,一般在750-1800欧元;4.澳大利亚地区租车人根据所租车型不同有4000-7000澳元的最低责任;5.新西兰地区租车人根据所租车型不同有2000-4500新西兰元的最低责任;如希望得到更全面更高程度的保护,可以选择购买超级全险套餐,或至门店购买以下保险项目。基本第三者责任险(Basic Third Party Liability Coverage)通常受各地法规要求,所有的车辆都包含强制的基本第三者责任险。如果发生事故,该保险承保第三者索赔一定金额的损失(包括第三者身体损伤及财物破损),可在租车柜台了解更多细节。基本第三者责任险在各个地区和国家都有一定的上限,可在预订过程中查看提示。 超级全险在订单默认包含的基本保险基础上,一般通过购买超级全险,可增加第三者责任、个人意外伤害及财产方面的赔偿保障,或减少租车人在车辆碰撞和丢失上需要承担的最低责任.直接购买超级全险套餐一般可以增加以下保险中的一种或几种,提前购买费用较为便宜,也可至门店酌情添加:l 补充第三者责任险补充的保险费用关于保险 租用车辆的基本报价中已经包含了基本的保险,但一般都会有一个3000$左右的damage excess。以下各州情况特殊:纽约州 – 补充第三者责任险承保每人最多10万美元,每起事故最多30万美元。佛蒙特州 – 补充第三者责任险承保每人最多5万美元,每起事故最多10万美元。具体保险费用要根据您选择的车辆以及车辆现状以门店保险介绍为准。二. Budget租车不买全险发生交通事故怎么办?Budget不买全险发生交通事故,费用方面,除了基础险所报销的费用,其余费用,按具体情况,需要租车人负责。另外不还需要租车人支付相应车辆损坏所产生的全部费用;具体赔偿要与租车公司协商。如果您所购买的若是零起赔保险,或超级全险,则无需支付维修费用;若您所购买的保险有最低起赔额,则需要垫付车辆的维修费用。保险公司会在事后退还您自保额之外的维修费用。由于涉及保险公司,您要留存所有租赁文件的复印件。如您不能正确遵循此程序,您的车险将可能失效,这将有损您的赔偿权利。另外归还车辆时签署Check-in表。无法完成此程序,将可能延迟超额损害事故的调查。

budget series是什么牌子内存?

Budget Series不是内存品牌,而是一个内存系列,这个英文直译就是预算少的系列,其实就是普条系列的意思(就是没有马甲的那种内存条系列)。感觉你应该没有写全,基本上很多品牌都有这个普条系列,无法直接判断品牌,而以这个Budget Series作为一个系列命名的知名品牌比较常见的是台湾的老牌内存厂家宇帷(AVEXIER),建议你下载个鲁大师扫描一下就知道内存品牌了,或者打开机箱看一下内存上的贴纸都会印刷有内存的品牌。

Budget在酒店运营中的意思是

Budget HOE 就是酒店运营所需的各种设备

budget重音在哪个音节?

budget是一个双音节词,重音在第一个音节bu。

budget形容词

budgeting是budget的动名词形式,动名词形式做形容词时一般用来修饰正在进行的动作,budget本身就有形容词的词性,可以修饰名词

budget for 和 budget的区别

budget for 把…列入预算budget指预算

租租车的Budget租车服务怎么样?

我在惠租车预定的budget,洛杉矶机场店,机场坐班车约20分钟到达,先会停thifty店,然后才是。营业厅人居多,排队需要一个小时左右,觉得服务还不错。

用budget造句,要是独立主格结构

She will design a fantastic new kitchen for you — and all within your budget 她将为你设计一个超级棒的新厨房,而且绝不会超出你的预算。The hospital obviously needs to balance the budget each year. 很明显,医院每年都要平衡其收支预算。

budget过去式要不要双写t+ed?

1.一般情况下直接在动词原型后面+ed构成过去式。2.以不发音e结尾的动词,直接在动词词尾+d构成过去式。3.以一个辅音字母结尾的重读闭音节动词,双写辅音词尾字母,再+ed构成过去式

estimate与budget区别?

estimaten. 估计,估价;判断,看法vt. 估计,估量;判断,评价vi. 估计,估价budgetn. 预算,预算费adj. 廉价的vt. 安排,预定;把…编入预算

用budget翻译只要在预算之内 我不明白为何不可以

The cost should be within budget.

谈谈budget

budget预算,和每个个人、家庭、公司都息息相关。预算的过程是对新一时间跨度的展望:收入、开支、盈利,现金需求等等。 企业年度预算,是企业管理的目标,给实际发生值设定了比对值。做为供应链人,企业年度预算的重要参与者,对预算的了解想必都很深刻,下面我从自己的理解谈谈供应链人掌握预算的重要性。 基于公司的战略目标,各部门会做预算.这里需要强调的是预算必须和战略目标一致。 首先是销售预算,销售部门会结合往年的销售历史和对未来市场的预测做出销售预算。 基于销售预算,供应链部门需要把销售预算转化为生产预算。利用trend模型、或考虑产能平均做需求平均模型、或两者结合,做出合理的领导认可的生产预算。 生产部门基于这个预算,可以进行设备投资预算,生产人员薪水预算,厂房、能耗、维修费用预算等。 采购部门基于需求生产预算,做采购物料数量预算,物料价格的预算(如有标准成本,可理解为标准成本的设立),库存预算等 物流部门基于销售预算推断出物流成本的预算。 人力资源部会有一些培训预算,各部门差旅预算等。 采购,物流,计划,库存都属于供应链,可见供应链在预算中扮演了多么重要的角色。 公司管理层最关注的是预算和实际发生值两者间的差异,因为它直接影响公司的业绩表现。管理和控制预算是供应链管理者的主要职责。关注点有采购物料差异PPV,物流费用差异,实际销售和销售预测差异等。作为供应链管理者,要对差异进行分析和鉴别,适时地进行纠正和调整措施,保证预测利润的可执行性。 你的公司做预算了吗?你所管理的部门和业务做预算了吗?你的小家庭做预算了吗?你自己对自己的支出有预算吗?赶紧行动起来吧,有了目标做为参照,才能管理好你自己,你的家,你的部门,look to the future!

budget的用法

get, have 有预算:The organization has a large annual budget. 这个组织年度预算数目很大。allocate, draw up, plan, set 分配预算;起草预算;制订预算:The council has to draw up its budget for next year. 委员会须起草明年的预算。present, propose, submit提交预算approve 批准预算balance 平衡预算:The school has a struggle to balance its budget. 这所学校得费点周折才能达至收支平衡。

Budget 是什么意思啊?

预算......

Budget 是什么意思啊?

预算。。。。。。

budget 用法及搭配

1、budget用作名词的基本意思是预算,指计划着怎样花钱。2、budget也可指政府一年一度的财政预算,还可指一项计划中的,预算额,经费。搭配:make a budget做一个预算。 扩展资料 例句:She will design a fantastic new kitchen for you — and all within your budget...。她将为你设计一个超级棒的新厨房,而且绝不会超出你的预算。The hospital obviously needs to balance the budget each year.很明显,医院每年都要平衡其收支预算。The Chancellor could use the Budget to bring in taxation reforms.财政大臣可以利用政府年度预算演讲的机会提出税收改革事宜。

budget的用法和例句

  budget有预算;编预算;为 ... 做预算等意思,那么你知道budget的用法吗?下面跟着我一起来学习一下,希望对大家的学习有所帮助!    budget的用法:   budget的用法1:budget用作名词的基本意思是“预算”,指计划着怎样花钱。   budget的用法2:也可指政府一年一度的财政预算,还可指一项计划中的“预算额,经费”。    budget的用法例句:   1. Buying budget-priced furniture needn"t mean compromising on quality or style.   买价钱经济的家具并不意味着就要牺牲质量和样式。   2. The Budget does expose the lies ministers were telling a year ago.   预算案无疑揭穿了部长们一年前所说的谎话。   3. The change proposed last month was foreshadowed in the March Budget.   上个月提议的变动在3月份的预算中已经有所预兆了。   4. The 1981 budget was the springboard for an economic miracle.   1981年的预算促成了一场经济奇迹的出现。   5. The state government has lurched from one budget crisis to another.   州政府陷入一个又一个的预算危机。   6. Jordan promised to trim the city budget without cutting essential services.   乔丹承诺在不减少基本服务的前提下,缩减市政预算。   7. Defence soaks up forty per cent of the budget.   国防耗去40%的预算。   8. There has been an underspend in the department"s budget.   该部门的花费少于其预算。   9. In Holland, the government sets a yearly budget for health care.   在荷兰,政府会制定医疗保健部门的年度预算。   10. Japan is in the enviable position of having a budget surplus.   日本的预算盈余令人羡慕。   11. The department has been shrinking year by year because of budget cuts.   这个部门因为预算削减而逐年萎缩。   12. We beg the Government on bended knees not to cut this budget.   我们恳求政府不要削减这项预算。   13. The House of Representatives approved a new budget plan.   众议院批准了一项最新预算案。   14. The budget crisis also spotlighted a weakening American economy.   预算危机也突显了正在衰退的美国经济。   15. The decision is the strategic fulcrum of the Budget.   这一决定是预算案的战略支点。

budget是什么意思 详解budget的定义和用途?

总之,Budget是企业或政府制定和管理资金的重要工具,可以帮助企业或政府实现预先设定的目标,合理分配资源,提高经营效率和盈利能力。1.确定目标:制定Budget前需要明确企业或政府的目标,包括财务目标、市场目标、产品目标等。1.确定目标:制定Budget前需要明确企业或政府的目标,包括财务目标、市场目标、产品目标等。总之,Budget是企业或政府制定和管理资金的重要工具,可以帮助企业或政府实现预先设定的目标,合理分配资源,提高经营效率和盈利能力。2.收集信息:收集与Budget相关的信息,包括历史数据、市场数据、竞争对手数据等。

Budget 是什么意思啊?

有几个意思,分别是预算/价格合理的/拨款

budget 作形容词 意思是 "便宜的" 那budgeting 也是“便宜的”意思 两者有什么区别啊 谢谢

希望有所帮助:)

Budget是什么意思

  经济学用语,  1.预算,财务预算;  2.折扣,打折;  3.廉价的

Budget是什么意思?

预算

budget是什么意思

budget的意思是:预算。budget,英语单词,名词、形容词、动词,作名词时意为“预算,预算费”,作形容词时意为“ 廉价的”,作动词时意为“ 安排,预定;把…编入预算; 编预算,做预算”。短语搭配1、Budget line预算线;所以又称为;预算行;预算限制线。2、budget committee预算委员会;算委员会;翻译。3、Budget Management预算管理;计划任务管理;预算治理;预算办理。4、Personal budget个人预算;人预算。5、production budget生产预算;生产预算过程;制作预算;对生产数量进行预测的预算。双语例句1、What should be your budget?预算应该是怎样的?2、When should I start on the budget?我应该什么时候开始做预算?3、You should budget your life from now on.从现在开始你应该预算你的开支。

ACCA知识点梳理:flexible budget

在ACCA考试里,flexible budget是MA科目中每年必考的核心知识点,很多考生在复习时对该考点比不太了解,对此深空网今天就跟大家进行解析。Q1、What are fixed budget,flexible budget and flexed budget在flexible budget中我们学了三种预算: fixed budget, flexible budget and flexed budgetFixed budget:A fixed budget is a budget which is normally set prior to the start of an accounting period, and which is not changed in response to changes in activity or cost.(固定预算是在生产之前就决定的,是固定数值不会随着生产活动水平的变化而变化,适合用于planning stage,为企业未来的生产提供指引)Flexible budgets are budgets which, by recognizing different cost behaviour patterns, change as activity levels change.(弹性预算是将成本按照成本性态进行区分,分为变动成本,固定成本和半变动成本,会随着生产活动水平的变化而变化)Flexed budget: [Adjusted for actual volume](是flexible budget中特殊的一种,基于实际生产活动下的弹性预算,但是在MA中flexible budget 和flexed budget 看作一致的,也就是flexed budget 也可以表示为基于实际数量下的预算)注:当弹性预算是基于任意生产活动水平时,适合用于planning stage,帮助企业了解在不同情况下会消耗的资源,在生产前进行资源配置。当弹性预算是基于实际生产活动水平时,使用于control stage:在获得了实际结果时,如果直接那fixed budget 与实际结果进行比较意义不大,因为此时既有销售数量的不同,又有价格的不同,所以此时用flexed budget 与 actual result进行比较,基于同样的实际生产水平,去对比预计和实际之间的差异。对于Flexible budget 主要考察计算题但是也会考查文字题,因此我们会对两种题型进行总结。Q2、Flexible budget-计算题1,注:(1) 弹性预算是将成本按照成本性态进行区分,分为变动成本,固定成本和半变动成本,对于不同类别的成本有不同的计算方式(2) 固定预算和弹性预算之间只存在数量间的差异,价格是一致的。固定预算下基于预计数量弹性预算下基于实际数量(3) 对于固定费用本身特性是不会随着数量的变化而变化的,所以固定预算和弹性预算下的固定费用是一致的,都是基于预算的固定成本。有时候题目会将固定成本以单位的形式迷惑大家,此时大家要注意,固定成本=预计的数量*预计的单位成本。2, 计算流程第一步:根据成本性态对于成本进行区分由上面表格可以知道对于不同的成本会由不同的计算方式, 但是题目中有时不会直接明说以下成本是固定,变动还是半变动,所以第一步是根据这三类成本的特点对于要求的成本进行成本分类。变动成本:单位成本保持不变,总成本随着数量的变化而变化固定成本:总成本不变,不随这数量的变话而改变半变动成本:由固定成本和变动成本组合而成,通常如果成本既不是变动成本也不是固定成本,那就是半变动成本。第二步:对于分类完成的成本按照各自的计算方式进行计算。例题一:基于不同的生产活动水平Answer:D解析:第一步:成本分类对于direct cost 是变动成本(MA中所有的直接成本都是变动成本),所以Direct material是变动成本对于labour cost和production overhead总成本都在变化,所以不符合固定成本总量不变的特点,所以不是固定成本。对于labour cost,在生产活动水平为80%时,1%所对应的单位成本=$2120/80%=$26.5/%;在生产活动水平为90%时,1%所对应的单位成本=$2160/90%=$24/%, labour cost不符合变动成本单价不变的特点也不是变动成本, 那么此时labour cost 为半变动成本。同理对于production overhead在生产活动水平为80%时,1%所对应的单位成本=$4060/80%=$50.75/%;在生产活动水平为90%时,1%所对应的单位成本=$4080/90%=$45.33/%, production overhead也不是变动成本, 那么此时production overhead 为半变动成本。第二步:计算Direct material 的单价=2400/80%=$30/%, 所以在生产水平为83%时,total direct material cost=$30 per %*83%=$2490对于labour cost和production overhead都是半变动成本,因此可以结合在一起计算。假设y=a+bx,其中y是labour cost和production overhead的总成本,x是生产活动水平%,a是固定成本,b是1%的变动成本。将已知数据带入:a+80%b=2120+4060a+90%b=2160+4080解得:a=5700,b=6所以方程为:y=5700+6x将83%带入公式,labour cost和production overhead的总成本=$5700+$6 per %*83%=$6198所以total production cost=2490+6198=$8688

The Global Water Budget

The hydrological cycle can be described quantitatively by applying the principle of conservation of mass,w hich often is referred to as a water balance or water budget w hen used in this w ay. A simple statement of conservation of mass for any particular compartment ( usually referred to as a control volume) is that the time rate of change of mass stored within the compartment is equal to the difference betw een the inflow rate and the outflow rate. For example,if w e are adding tw o grams of w ater to a bucket every minute and one gram of w ater is leaking out each minute,then the mass stored w ithin the bucket is increasing at the rate of one gram per minute. Symbolically,w e can w rite this as:w here M is mass w ithin the control volume [M ]; t is time [T ]; I" is mass inflow rate[MT- 1]; O" is mass outflow rate [MT- 1]. The expressions in square brackets are the mass- length-time dimensions associated w ith the defined quantity; for example,the dimensions of I" are mass per time or [MT- 1].In many instances,the density of w ater can be taken as approximately constant and the conservation law expressed in terms of volume. The terms involving mass in Equation ( 1. 1) can be expressed in terms of density times volume and density can be canceled from both sides of the equation. Thus,Equation ( 1. 1) can be rew ritten as: Where V is volume of w ater w ithin the control volume [L3]; I is volume inflow rate [L3T- 1]; O is volume outflow rate [L3T- 1].We can construct a global w ater budget by applying the principle of mass conservation [Equation ( 1. 2) ],using the continents as our control volume. The quantity V is then the volume of w ater stored on or w ithin the continental land masses. Inflow is precipitation and outflow consists of evapotranspiration ( evaporation and transpiration combined ) and runoff ( both surface water and groundwater) . Note that in addition to ignoring density variations we must express the rate of evaporation or transpiration — outflow s of w ater vapor from the continents to the atmosphere — in“liquid w ater equivalent”or LWE units. Otherw ise,density is varying ( w ater vapor is much less dense than liquid w ater) ,and mass,rather than volume, is the conserved quantity.If w e consider only average annual conditions for our w ater budget,the dV / dt term in Equation ( 1. 2) becomes negligible. That is,over a period of years the average amount of w ater stored as ice ( icecaps and glaciers ) ,as surface w ater ( rivers and lakes ) and as subsurface w ater ( groundw ater) does not change significantly. Over much longer time periods such as centuries or millennia this may not be true if there is a dramatic shift in climatic conditions. If there is no change in storage over time,w e say that the system is at steady state. For any given control volume at steady state,a completely general w ater budget equation can be w ritten ( using bars over the terms to indicate that they are annual average quantities) :w here 水文地质专业英语is average volume of w ater stored,and assumed to be constant; 水文地质专业英语is average precipitation rate; 水文地质专业英语 is average surface w ater inflow rate; 水文地质专业英语is average groundw ater inflowrate; 水文地质专业英语is average surface w ater outflow rate; 水文地质专业英语is average groundw ater outflow rate; et isaverage evapotranspiration rate. All terms in the equation have dimensions of volume per time[L3T- 1]. For the continents,we will simplify Equation ( 1. 3) by neglecting the inflows and outflow s of groundw ater,because they tend to be very small. We also w ill neglect surface w ater inflow s,because surface w ater flow s from the continents to the oceans,and w ill refer to surface w ater outflow s as runoff,rs. With these simplifications,Equation ( 1. 3) becomes: orw here 水文地质专业英语s average precipitation rate [L3T- 1]; 水文地质专业英语is average surface runoff rate [L3T- 1]; 水文地质专业英语isaverage evapotranspiration rate [L3T- 1].To quantify the global hydrological cycle w e can examine the relative sizes of the various storage compartments and the magnitudes of the various flow s to and from these compartments ( Figure 1. 2) . Nearly 97% of all water on the Earth is stored in the oceans,while only about 0. 001% is stored in the atmosphere ( Table 1. 1 ) . Considering only freshw ater ( defined as having a concentration of total dissolved solids less than 0. 5 parts per thousand and considered potable ) ,w hich accounts for about 2. 5% of the total storage,69. 6% is contained in the polar icecaps and glaciers w hile 30. 1% is contained in groundw ater. The freshw ater contained in lakes,streams,rivers,and marshes represents only 0. 296% of all freshw ater and 0. 008% ( 80 drops in a million! ) of all w ater on the Earth. Another useful concept for thinking about the size of the various reservoirs in relation to the flow s of w ater into and out of them is the residence time. The residence time,tr[T],is a measure of how long,on average,a molecule of w ater spends in that reservoir before moving on to another reservoir of the hydrological cycle. The residence time is easily calculated for systems at steady state,w hen the inflow and outflow rates are identical:The residence time has dimensions of time,because volume divided by volume per time is time. The residence time provides an indication of the time scales for flushing a solute out of that particular reservoir. Water in the oceans has a residence time approaching 3000 years, w hile w ater in the atmosphere has a residence time of only 0. 02 years or about 8 days; the residence time of w ater in rivers is 0. 05 years or about 18 days ( Table 1. 1) .Figure 1. 2 Flows within the hydrological cycle Units are relative to the annual precipitation on the land surface ( 100 = 119 × 1012m3/ a) . Upward arrows depict flows to the atmosphere,downward arrows depict flows to land or oceans,and horizontal arrows indicate lateral flowsTable 1. 1 Sizes and residence times for major reservoirs in the hydrological cycleThe w ater budget for all the land areas of the w orld is: 水文地质专业英语= 800 mm, 水文地质专业英语= 310 mm,and 水文地质专业英语= 490 mm ( Figure 1. 2) ( Note that w e now are referring to the volumes divided by the areas being considered. It is sometimes more convenient to use depth rather than total volume, because the volumes can be quite large; also, w e are probably more familiar w ith the statement,“20 mm of precipitation w as recorded at Smith Airport ” than “Smith Airport received 20000 m3of w ater”) . On average,39% of precipitation to the continents runs off and 61% is returned to the atmosphere through evapotranspiration. In other w ords,the runoff ratio 水文地质专业英语is equal to 0. 39. The balance is,of course,affected by many topographic and climaticfactors and the budgets for individual continents can be quite different from the average ( Table1. 2) . The budget for North America is 水文地质专业英语= 670 mm, 水文地质专业英语= 290 mm,and 水文地质专业英语= 380 mm. Thus,inNorth America 43% of precipitation runs off and 57% evapotranspires on average.Table 1. 2 Average annual water budget for the continents excluding Antarctica** Values for average annual precipitation,runoff,and evapotranspiration are reported as depths of water over each land area. The total volume may be calculated by converting the depths to km and multiplying by the land areas. Note that several estimates of these quantities exist,all of which are uncertain to some degree. ( Source: Hornberger et al. ,1998)水文地质专业英语

请教“silo budgeting”是什么意思

筒仓预算吧

annual budget是什么意思,年度预算翻译

annual budget年度预算双语对照词典结果:annual budget[英][ˈænjuəl ˈbʌdʒit][美][ˈænjuəl ˈbʌdʒɪt]年度预算; 以上结果来自金山词霸

budget pool什么意思

budget pool的意思是:预算池。重点词汇解释budget 英 ["bʌdʒɪt]   美 ["bʌdʒɪt]    n. 预算vt. 编预算;为......做预算vi. 节省开支adj. 廉价的;不贵的Our budget needs drastic revision.我们的预算需作重大修改。近义词ration 英 ["ræʃn]  美 ["ræʃn]    n. 定额;定量;配给vt. 限量供应;配给Ration is widely used in manufacturing industry.定额是制造业中广泛使用的一个概念。

budget allocation是什么意思

budget allocation[财]预算拨款; 例句:1.Planning orientated including budget allocation execution and profit shoringbusiness model development. 专案计划拟订,包含预算编列、执行与获利模式开展。2.We expect the next npc budget to significantly increase budgetary allocationand offer tax incentives to support alternative energy and energy savings. 我们预计明年全国人大通过的预算中将大幅增加预算配置,并提供税收刺激,支持替代能源和节能技术。

Chicago on a Budget

【答案】【小题1】C【小题1】A【小题1】D【小题1】D【答案解析】1. C 文章主旨题的考查。根据HowtohavefuninChicagowithoutspendingalotofmoney?以及下面列出的要点可知是告诉我们如何在芝加哥旅行花钱更省,故选C。2. A 细节题的考查。根据文章说Theticketis$10.00,butgoonTuesdaysandyou"llgetinfree(免费)可知星期二免费,其它时候(包括星期天)收$10.00,故花得多些,选A。3. D 根据最后一段可知住一星期至少$215,但前提是住一个月,故至少需要215*4=860,选D。4. D 细节题的考查。从ForTheOprahWinfreyShowyou"llhavetobookticketsatleastamonthbefore可知一个月前就能订票,故到后马上可以取到,故D错,其它答案都可在原文找到。

allocated budget 是什么意思

分配预算

什么是Advertising_budget?

广告预算(Advertising budget) 广告预算是 企业广告 计划对广告活动费用的匡算, 是企业投入广告活动的资金费用使用计划。 它规定在广告计划期内从事广告活动所需的经费总额、 使用范围和使用方法,是 企业广告 活动得以顺利进行的保证。

state spending was high,( resulting) in a budget deficit. 请问resulting这里是什么用法?

Tax was low and state spending was high,resulting in a budget deficit.动名词做伴随状语,Tax was low and state spending was high,which results in a budget deficit.

gender budget是什么意思

社会性别预算---字面意思

proposed budget是什么意思

proposed budget拟议预算proposed 英[prəʊ"pəʊzd] 美[prə"poʊzd] adj. 被提议的,所推荐的; v. 提议,建议( propose的过去式和过去分词 ) 打算; 提供(解释) 提出(行动,计划或供表决的方案等) [网络] 计划; 提议; 被提议的; [例句]Why are there so many proposed workflow standards?为何存在这么多被提议的工作流标准?[其他]