术语“质量成本”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 63000345 |
| 所属学科 Subject | 管理学 Management Studies |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 质量/成本/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 质量成本控制quality cost control 质量成本审计quality cost audit |
| 编纂人 Compiler | 王璎珞 |
| 编纂日期 Date of Compilation | 2015-12-11 00:00:00 |
汉英语境1
英译术语:
quality cost
汉语语境:
我们对传统质量成本概念的了解及对内容的分析，必须掌握其两部分内容之间存在的矛盾，然后对质量成本的内容进行重新界定，这样就打破了传统会计学当中对于损益的核算仅仅是收入与成本的直接结转的框框，建立质量损益的调整项目，从而解决质量损失无法在遵循配比原则的前提下纳入质量成本核算的矛盾。
英语语境:
After analyzing the concept and content of traditinal quality cost, we point out the contradiction between these two parts. It goes beyond the traditional idea of net income only equaling the difference between revenues and expenses, and sets up an adjusting item to quality income by redefining quality cost. As a result, this settles the contradiction that quality loss cannot be brought into the calculation of quality income according to the matching principle.