术语“学校费用”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 88001065 |
| 所属学科 Subject | 教育学 Education Science |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 学校/费用/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 学校费用学费化tuition to cover all expenses of an institution of higher learning |
| 编纂人 Compiler | 陶李春 |
| 编纂日期 Date of Compilation | 2015-10-22 00:00:00 |
汉英语境1
英译术语:
school expenses
汉语语境:
有一个研究以2011年M大学的学生培养成本核算为例，运用作业成本法对学生培养成本进行归集与分摊，设计了一套适合于研究型大学的学生培养成本核算模式和应用机制。案例分析表明，基于ABC的学生培养成本核算能够根据资源动因和作业动因将学生培养和科研工作的大量共享费用进行分摊，对学校的费用支出实现合理分解和适当调整，进而提高生均成本核算的准确度。
英语语境:
Taking the student's educational cost accounting of M University in 2011as an example, a paper analyzes the cost accumulation and allocation with the method of Activity-based Costing, and establishes the application mechanism in accounting the average cost per student in research universities. The case analysis shows that accounting based on the ABC method can allocate the shared costs of student's education and scientific research according to the resource drivers and activity drivers. What's more, school expenses would be decomposed reasonably and adjusted properly, which contributes to the accuracy of cost accounting results.