{"id":1142,"date":"2009-07-29T16:18:41","date_gmt":"2009-07-29T08:18:41","guid":{"rendered":"http:\/\/fc.ktchiu.com\/?p=1142"},"modified":"2009-07-29T16:18:41","modified_gmt":"2009-07-29T08:18:41","slug":"%e5%95%86%e5%8b%99%e8%8b%b1%e6%96%87%e6%a0%b8%e5%bf%83%e5%ad%97%e5%bd%993%ef%bc%9a%e8%b2%a1%e5%8b%99%e6%9c%83%e8%a8%88%e9%a1%9e%e5%90%8d%e8%a9%9e%ef%bc%88%e4%b8%ad%ef%bc%89","status":"publish","type":"post","link":"https:\/\/fc.iwant-in.net\/?p=1142","title":{"rendered":"\u5546\u52d9\u82f1\u6587\u6838\u5fc3\u5b57\u5f593\uff1a\u8ca1\u52d9\u6703\u8a08\u985e\u540d\u8a5e\uff08\u4e2d\uff09"},"content":{"rendered":"

overhead(costs)\u7d93\u5e38\u8cbb\uff08\u5de5\u5ee0\u88fd\u9020\u8cbb\u7528\u5982\u5834\u79df\u7b49\uff0c\u6cdb\u6307\u8207\u7522\u54c1\u7121\u76f4\u63a5\u95dc\u806f\u7684\u4e00\u822c\u6027\u8cbb\u7528\uff0c\u5305\u62ec\u884c\u92b7\u53ca\u4eba\u4e8b\u8cbb\u7528\u7b49\uff09<\/p>\n

fixed(variable) costs\u56fa\u5b9a\uff08\u8b8a\u52d5\uff09\u8cbb<\/p>\n

administative expenses\u884c\u653f\u8cbb<\/p>\n

labor costs\u4eba\u4e8b\u8cbb<\/p>\n

cost percentage\u6210\u672c\u7387<\/p>\n

cost effectiveness\u6210\u672c\u6548\u76ca\uff08\u505a\u6c7a\u7b56\u6642\u7684\u4e00\u7a2e\u65b9\u6cd5\uff0c\u6bd4\u8f03\u65b9\u6848\u7684\u6210\u672c\u8207\u5176\u6548\u76ca\uff0c\u901a\u5e38\u6548\u76ca\u5927\u65bc\u6210\u672c\u7684\u65b9\u6848\u624d\u6703\u9032\u884c\uff09<\/p>\n

fiscal year\u6703\u8a08\u5e74\u5ea6<\/p>\n

consolidated accounts\u5408\u4f75\u5e33\u6236\u00a0\uff08\u6bd4\u5982\u6bcd\u516c\u53f8\u8207\u5b50\u516c\u53f8\u4e4b\u9593\u7684\u50b5\u6b0a\u50b5\u52d9\uff0c\u6703\u8a08\u79d1\u76ee\u7de8\u88fd\u5408\u4f75\u5831\u8868\u6642\uff0c\u5c31\u5fc5\u9808\u5f7c\u6b64\u6d88\u9664\uff0c\u96d9\u65b9\u7684\u8cc7\u7522\u8ca0\u50b5\u5fc5\u9808\u5408\u4f75\u52a0\u7e3d\u5f8c\uff0c\u5c31\u662f\u5408\u4f75\u5e33\u6236\uff09<\/p>\n

surplus=be in the black\u9806\u5dee\u3001\u5269\u9918\u984d<\/p>\n

deficit=be in the red\u8d64\u5b57\u3001\u4e0d\u8db3\u984d<\/p>\n

debit\u501f\u65b9<\/p>\n

credit\u8cb8\u65b9<\/p>\n

cash crunch\u8cc7\u91d1\u77ed\u7f3a<\/p>\n

accounts receivable=debtors\u61c9\u6536\u5e33\u6b3e<\/p>\n

accounts payable=creditors\u61c9\u4ed8\u5e33\u6b3e\u3001\u672a\u4ed8\u7684\u6b3e\u9805<\/p>\n

\uff08\u611f\u8b1d\u9dd7\u696d\u8ca1\u52d9\u9577Andrew\u88dc\u5145\u91cb\u610f\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"

\t\t\t\t\t\t<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34],"tags":[],"class_list":["post-1142","post","type-post","status-publish","format-standard","hentry","category-english-study"],"views":554,"_links":{"self":[{"href":"https:\/\/fc.iwant-in.net\/index.php?rest_route=\/wp\/v2\/posts\/1142","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fc.iwant-in.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fc.iwant-in.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fc.iwant-in.net\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fc.iwant-in.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1142"}],"version-history":[{"count":0,"href":"https:\/\/fc.iwant-in.net\/index.php?rest_route=\/wp\/v2\/posts\/1142\/revisions"}],"wp:attachment":[{"href":"https:\/\/fc.iwant-in.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fc.iwant-in.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fc.iwant-in.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}