The third purpose in providing cost information is concerned with another managerial problem, that of formulating business policy and making operating decisions.
提供成本资料的第三个原因还是涉及到管理方面的问题,即为了制定企业的经营方针和做出经营决策。
In financing, investing and/or operating decisions, incorporate the financial impact of environmental issues such as waste disposal and depletion of natural resources and the impact on cost and profit calculations in the short and long terms.
在财务、投资或经营决策中,纳入对废弃物处理和自然资源耗竭等环境问题的影响以及短期和长期成本利得计算的影响的考虑
Parties are considered to be related when one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions or if the related party entity and another entity are subject to common control.
如果在作出财务和业务决定时,一方可控制另一方或可对另一方施加重大影响,或相关当事方实体与另一实体须接受共同的控制,则这些当事方视作关联方。
Related Party Disclosures 1.64 Related parties that have the ability to control, or exercise significant influence over UNIDO in making financial and operating decisions, as well as transactions with such parties, unless occurring within a normal relationship and on arms-length terms and conditions, or if such transactions are consistent with normal operating relationships between such entities, will be disclosed.
1.64 相关当事方和与这类当事方的交易将予以公布,这些当事方能够控制工发组织作出财务和业务决定,或对之施加重大影响,与其开展的交易除非发生在正常关系范围内并建立在保持距离的条款和条件基础上,或这类交易符合这类实体之间正常业务关系者才不予公布。
Joint control is the contractually agreed sharing of control over an economic activity, and exists only when the strategic financial and operating decisions relating to the activity require the unanimous consent of the parties sharing control.
共同控制是指按照合同约定对某项经济活动所享有的控制,仅在与该项经济活动相关的重要财务和 经营决策需要分享控制权的投资方一致同意时存在。
For the purposes of these financial statements, parties are considered to be related to the group if the group has the ability, directly or indirectly, to control the party or exercise significant influence over the party in making financial and operating decisions, or vice versa, or where the company and the party are subject to common control or common significant influence.
为了准备财务报表,如果集团有能力对某方在财务和经营决策方面直接或间接控制或具有重大的影响力,反之亦然,或者公司和该方受共同的控制或共同的影响,则将该方视为关联方。
A decentralized organization is one in which decision making is not confined to a few top executives but rather is spread: throughout the organization, with managers at various levels making key operating decisions relating to their sphere of re-sponsibility.
所谓分权制组织,即其内部的决策并不局限于少数高层管理者,而是扩展到企业内的各个层次,各级管理人员都在其责任范围内作出重要的经营决策。
The budget system defines the budget that each budget organization reports and the check relationships in each budget project. The budget implementation status must be analyzed after the budget period ends to provide a basis for subsequent budget adjustment and operating decisions.
预算体系是指各预算组织需要编报什么预算,各预算项目之间的勾稽关系是什么;预算期间结束后需要将预算的执行情况进行分析,为后续的预算调整和经营决策提供依据。
Related parties to UNFPA are those with the ability to exercise significant influence over UNFPA financial and operating decisions.
人口基金的关联方是那些有能力对人口基金的财务和业务决定施加重大影响的人。
The petitioners presented evidence that the debtor company was a highly integrated international enterprise that was directed from [its] head office in Vancouver, Canada; that the reporting, corporate governance decisions, strategic and key operating decisions, human resource functions, primary research and development functions, information technology systems were all directed from Vancouver; that the company's CEO and senior management were based in Vancouver; and that all petitioners had assets in Canada.
申请人提供了以下证据:债务人公司是一个高度一体化的国际企业,从设在加拿大温哥华的总公司接受指示;报告事宜、公司治理决定、战略决定和关键业务决定、人力资源职能、主要研究和开发职能、信息技术系统均从温哥华接受指示;公司的首席执行官和高级管理层均以温哥华为基地;所有申请人的资产都在加拿大。
This Agreement also stipulates the formation and functioning of two high-level committees, the Joint Executive Committee and the Joint Operating Committee, which are the main authorities for strategic and operating decisions in the offshore divided zone for the exploration and exploitation of transboundary oil and gas resources.
协定还规定了联合行政委员会和联合业务委员会两个高级别委员会的组成和工作,这是两个负责制定近岸分界区内勘探和开发跨界区内石油和天然气资源的战略和业务决定的主要机构。
This airborne forward looking infrared targeting system provides video imagery that helps soldiers, intelligence analysts and commanders in the field make critical operating decisions.
这种机载前视红外定位系统提供的视频图像有助于战场上的士兵、情报分析员和指挥官做出重要的行动决策。
quality of service depends on the operating decisions made by a transit system, especially concerning where, how often, and for how long service should be provided, and what kind it should be
根据公交系统所作的运行决策,特别是提供服务的位置、频率、时间及种类,评价服务质量