These percentages will be calculated via a "net cost method."
How to prepare adjustment voucher for transfer of cost method to equity method
One proposal is to use the user cost method for imputing rentals.
一种提议是采用用户成本方法来计算租金。
Particularly, the monetary value of the "elderly care and childcare services done by family members" was calculated by applying the above-mentioned opportunity cost method.
计算" 家庭成员提供的老年人照顾和育儿服务" 的货币价值时,尤其要采用上述机会成本方法。
Under the cost method, the cost of long-term equity investment is measured, increased or recovered at initial investment cost.
采用成本法核算时,长期股权投资按初始投资成本计价,追加或收回投资调整长期股 权投资的成本。
Long-term equity investment income cost method
成本法核算的长期股权投资收益
Accrual basis is adopted as bookkeeping principle and historical cost method is regarded as valuation basis.
所采用的记账准则是权责发生制,股价基础是历史成本法。
In the consolidation scheme template provided by the system, offset algorithm of equity method and cost method are provided respectively considering the different accounting processing methods for long-term equity investment and equity investment income of parent company.
在系统提供的合并方案模板中,针对母公司长期股权投资和权益类投资收益的会计处理方法的不同,提供了分别适用于权益法和成本法抵销算法。
Traditionally such an index is difficult to determine but as the cost method used in aircraft design is employed only to estimate relative costs the exact evaluation of the index may be less significant than for absolute cost predictions.
传统上,确定该指数是十分困难的,但是由于在飞 机设计中仅使用成本方法来估算相对成本,与预测绝对成本相比,精确地确 定通胀指数就不那么重要了。
More sophisticated institutions are encouraged to opt for the 'replacement cost method' which adds the positive mark-to-market value of contracts to an amount for potential future credit exposure which reflects the residual maturity of the contract (calculated as a percentage of the notional principal amount).
更先进的机构则鼓励选择"重置成本法",为未来潜在的信贷风险反映合同剩余期限的市场价值增加积极的市场计价价值标记(按名义本金的百分比计算)。
In our case this means that the output (value of production) for the NBS is calculated by cost method (as a sum of expenditures) and is calculated as a part of interim consumption of other financial institutions which led to a decrease in GDP.
就我国而言,这意味着,国家统计局是以成本方法计算得出产量(产值)(作为支出额),以此作为其他金融机构中间消费的一部分计量,这导致国内生产总值下降。
westbank> Article 7The price of a long-term equity investment measured by employing the cost method shall be included at its initial investment cost.
第七条采用成本法核算的长期股权投资应当按照初始投资成本计价。 <
Please note that it should be determined for each investment whether to get its individual report data or consolidated report data as "Investee Cumulative Net Profit Report Data" when it generates adjustment vouchers for transfer of cost method to equity method.
需要注意的是这里对于每一笔投资,都要确定他在生成成本法转权益法调整凭证取"被投资方累计净利润报表数据"时是取其个别报表的数据还是合并报表的数据。