| 1. | The relevant costs incurred or to be incurred can be measured in a reliable way
（五）相关的已发生或将发生的成本能够可靠地计量。 |
| 2. | For purpose of decision making , the most relevant costs are fu ? ture costs , because decisions generally relate to the future
做决策时，未来成本是最需要考虑的相关成本，因为决策多半与未来的事项有关。 |
| 3. | When solving such problem , one must consider all relevant costs and service level constraints . but complex trade - offs between costs and service - level make it difficult to analyze
在制定具体的节点战略的时候，必须要同时考虑成本和服务水平这两个方面的约束。 |
| 4. | Article 7 an enterprise shall , after the vesting date , make no adjustment to the relevant costs or expenses as well as the total amount of the owner ' s equities which have been confirmed
第七条企业在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。 |
| 5. | It will be there for as long as there is a significant price disparity in the provision of these services in the two economies , even after taking account of time , commuting and other relevant costs
即使港人要付出时间舟车劳顿等代价，但只要两地价格悬殊的情况一日存在，北上消费的风气仍会继续。 |
| 6. | If the fair value of the service of any other party can be measured in a reliable way , the fair value of the service on the acquisition date by any other service party shall be included in the relevant costs or expenses , and the owner ' s equities shall be increased accordingly
（一）其他方服务的公允价值能够可靠计量的，应当按照其他方服务在取得日的公允价值，计入相关成本或费用，相应增加所有者权益。 |
| 7. | Article 11 as to a cash - settled share - based payment instruments , if the right may be exercised immediately after the grant , the fair value of the liability undertaken by the enterprise shall , on the date of the grant , be included in the relevant costs or expenses , and the liabilities shall be increased accordingly
第十一条授予后立即可行权的以现金结算的股份支付，应当在授予日以企业承担负债的公允价值计入相关成本或费用，相应增加负债。 |
| 8. | Article 12 as to a cash - settled share - based payment , if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met , on each balance sheet date within the vesting period , the services obtained in the current period shall , based on the best estimate of the information about the exercisable right , be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise
第十二条完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权情况的最佳估计为基础，按照企业承担负债的公允价值金额，将当期取得的服务计入成本或费用和相应的负债。 |
| 9. | At the basis of this interpret , the text makes a thorough study of economic efficiency of three types of mergence . ( such as horizontal merger , vertical merger and conglomerate merger ) . in macro level , the rationality of m & a and its products lies in scale economics and also lies in reducing relevant costs & diversifying operation risk , etc . it sets forth good results of mergence to mechanism adjustment of production construction in detail
然后，从企业绩效角度的不同层面具体分析企业并购之动因，对横向并购、纵向并购和混合并购等三种形式的经济效率进行深入的比较研究，认为横向并购可获得规模经济，在有限理性的环境下纵向并购可以降低交易费用，而混合并购可达到组合效应和降低经营风险的目的。 |
| 10. | If the fair value of the service of any other party can not be measured in a reliable way , but the fair value of the equity instruments can be measured in a reliable way , the fair value of the equity instruments on date of the service acquisition shall be included in the relevant costs or expenses , and the owner ' s equities shall be increased accordingly
（二）其他方服务的公允价值不能可靠计量但权益工具公允价值能够可靠计量的，应当按照权益工具在服务取得日的公允价值，计入相关成本或费用，相应增加所有者权益。 |
