Largest Remainder Formula

The ruin probability,the deficit at ruin,the surplus immediately prior to ruin and the supreme profits before ruin of the compound Poisson risk model have been deeply studied by Hans.

对于经典风险模型，Gerber, Dickson, 吴荣等，已经对破产概率，破产时的赤字，破产瞬间前的余额，破产前的最大余额，以及最后一次破产前的最大余额等，作了较详尽的研究。

The List Voting System operating under the Largest Remainder formula, which is a form of proportional representation voting, is adopted.

选举采用名单投票制，并以最大余额方法计算选举结果。

If the amounts written off as uncollectible are greater than the estimated amount, the Allowance for Doubtful Accounts will acquire a temporary devil balance, which will be eliminated by the adjustment at the end of the period.

如果实际核销额最后大于预计值,坏账准备账户将出现借方余额,需要在会计期末调整为零。

Thus, unless the balance is large, the total amount of over-applied or under-applied overhead is transferred to Cost of Goods Sold.

因此,除非制造费用账户的余额实在太大,企业一般采用第二种方法。

cash balance approach

现金平衡方法现金余额学说

There are two possibilities for disposing of the balance of factory overhead at the end of the year.

制造费用账户余额的处理方法有两种。

declining balance method

余额递减(折旧)法

No, there's no minimum balance required.

没有。没有限定最低余额。

On Perfecting the Double Remaining Decreasing Progressively Method of Accrual of Depreciation Method;

完善双倍余额递减法计提折旧方法之我见

Because of large payment to sup-pliers, the account have a debit balance of 1000.

因为向供应商大额支付，帐户上有1000英镑的借方余额。

For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should be revised.

例如,如果较大的余额是因为生产方法或生产目标不当,制造费用率就应修正。

When residual income is used to measure performance, the purpose is to maximize the total amount of residual income, not to maximize the overall ROI figure.

当剩余收益被用于测量绩效时,目的是使剩余收益总额最大化,而不是使整个投资报酬率最大化。

As a result, this declining-balance method of depreciation often is called double-declining-balance (or 2%-declining balance).

这种余额递减折旧法也因而称为双倍余额递减法(或2％余额递减法)。

University TV has been regarded as the most effective method of part-time education.

电视大学已经被认为是最有效的业余教育的方法。

By far the most widely used accelerated depreciation method is called double-declining-balance method.

至今最为广泛使用的加速折旧法叫双倍余额递减法。

revised cash balance equation

修正的现金余额方程式

Revenue accounts have credit balances.

收入账户有贷方余额。

The account of withdrawals has debit balances.

费用账户有借方余额。

a draft in excess of the credit balance.

超过贷方余额的支出。