资本超额 meaning in English
over capitalization
Examples
- Based on the specilized production of interim products , this paper mainly focuses on the study of two aspects , dealing with the problems such as incompleteness and improperness of costing , inefficient cost controlling , etc . this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity , pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method , thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries , this paper carries out the research of the
因此,本文基于中间产品专业化生产,针对中国船厂成本核算内容不完整、核算方法不适应,成本控制效果差等问题着重进行了两方面的研究工作。提出适应中间产品特征的分层成本计算法,完善成本核算内容。探讨知识经济时代财务管理发展要求和会计信息质量要求,提出商誉是人力资本超额使用价值的观点,针对现代造船中间产品专业化生产所具有的特点,以及成本核算中客观性和相关性差,可读性不强等问题,研究了船厂生产组织特点和管理要求,提出了延伸于分批零件法的分层成本计算法,拓展了造船人力资本和质量成本的核算内容。