字词 | 间接成本 |
释义 | 间接成本【英】indirect cost; indirect costs译文来源[1] 王毓琳.汉英政治经济词汇新编[Z].中央编译出版社,2004.via: 定义间接成本亦称“间接费用”,是“直接成本”的对称,是指不能直接计入、而要按一定标准分摊计入工程(产品)成本的费用(黄汉江,1990:384)。 定义来源[1] 黄汉江.建筑经济大辞典[Z].上海社会科学院出版社,1990. 例句1. 我们所采取的这种立场的正确性,已经由下面的事实间接证实:差不多在《火星报》创刊号出版的同时(1900年12月),有三个成员退出“联合会”而组成一个所谓“发起团”,并向1.《火星报》组织国外部、2.“社会民主党人”革命组织、3.“联合会”提出建议,说他们愿意充当和解谈判的中介人。——《列宁全集(第六卷)》,1986:175 1. The correctness of our position was indirectly proved by the fact that almost simultaneously with the appearance of the first issue of Iskra (December 1900) three members separated from the Union, formed the so-called “Initiators’ Group”, and offered their services: (1) to the foreign section of the Iskra organisation, (2) to the revolutionary Sotsial-Demokrat organisation, and (3) to the Union Abroad, as mediators in negotiations for reconciliation. -Quoted from Lenin Collected Works (Vol. 5), 1977: 522. 2. 通过建立审计成本模型,分析重大资产重组引发的审计师变更行为。以2007-2012年A股上市公司为样本,实证分析重大资产重组、审计师行业专长和产权性质的共同作用对审计师变更行为的影响。研究发现,发生重大资产重组的上市公司,审计师变更的可能性更高;审计师行业专长能够抑制重大资产重组上市公司的审计师变更行为;审计师行业专长的抑制作用在国有产权性质的上市公司中更为显著。——《重大资产重组、审计师行业专长与审计师变更》,2014:30 2. Based on the established audit cost model, we analyze the auditor switching behavior arising from the material assets reorganization. Using a sample of A-share listed companies during the 2007--2012 period in China, we examine empirically the joint effects of material assets reorganization, auditor industry specialization, and ownership of auditor switching behavior. The results reveal that the likelihood of auditor switching increases after companies carry out material assets reorganization. Furthermore, auditors with industry specialization arc more likely to inhibit auditor switching behavior following material assets reorganization. Further findings show that the inhibition effects arc more significant in the nature of state ownership companies. -Quoted from Material Assets Reorganization, Auditor Industry Specialization, and Auditor Switching, 2014: 39. 网络参考例句例句 1: |
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