【正文】 附件2：外文原文Project cost estimates and cost controlGeneral cost plan with project proposals and begin. It runs through contractors or project groups in the preparation of project proposals for the estimated cost of the entire process. Sometimes, in certain circumstances, the only proposal that the basic plan the total project cost. In other cases, customers may need a variety of detailed cost analysis. The proposals may cost estimated by the following contractors posed of the following elements from the cost summary form: 1, labor. The estimated participation in the project is divided into different types of people such as artists, designers, puter programmers costs, which could include everyone or types of work time and work efficiency. 2, material. This part of the cost of providing materials, including contractors or project team need to purchase items such as paint, wood, wallpaper and shrubs, laying carpet, paper, art, food, puters, software packaging and other material costs.3, subcontractors and consultants. When the project team of contractors or no expertise (human) resources conditions for the pletion of specific projects tasks for them, they may subcontract to hire consultants to plete these tasks. As examples of this work include the design manual, plete operating manuals, software design as well as a person dinner reception work. 4, apparatus and equipment leasing. Sometimes the contractor may need special equipment, tools or equipment used in a standalone projects (processes). If this equipment or apparatus in only suitable for small projects only or if it is too expensive and not suitable for purchase. This project uses equipment needed equipment circumstances, the contractor may decide to adopt hiring approach. 5, travel. If the project needs during the mission (except local travel outside) then travel costs to cover travel costs (such as airline tickets), acmodation and meals. Apart from the above project costs, contractors or project team may have to consider contingencies included in the projects that may occur during the unexpected things have costs. For example, when the project cost estimate has been prepared, the risk of overlooking some of the projects cost, so that it was not because they had worked, the project may have to rework or multiyear projects may increase the duration of labor (salaries), the material costs.It should be noted that fulltime staff were responsible for the cost and the estimated cost of work is good practice. This can be a dedicated staff mitment as a guarantee to avoid letting a person to do the entire project cost estimates and likely to cause any prejudice. Hundreds of people, including largescale projects to enable each individual to provide cost estimates are not realistic. . In this case, each organization or agency involved in subcontracting may designate a dedicated and experienced person responsible for doing their own cost estimates. If a contractor or organization in the past has been pleted similar projects, and to maintain the various records of the actual cost of the project, these historical data to estimate the current cost of the project, play a guiding role in the process. Cost estimates should be a powerful but also rational. So they should not be too heavily for possible errors or fill them for everything including contingencies funds. If the cost estimates are too conservative, and the estimated total cost of the project may exceed the customer willingness to pay the contractor or higher than that of other petitors estimate. On the other hand, if the cost estimates are too optimistic and overlooked some unexpected expenses, the contractor or may be losing money (in the pricing contract) or have to face to the customer to obtain additional funding to the embarrassing cost overruns.Effective cost control is the key to the law in a timely manner on the basis of cost performance. Early identification of cost difference is crucial and cost ineffective, and this may worsen the situation prior to take timely and effective measures. Once the project costs out of control, it is necessary to plete the project within budget plan is very difficult. Cost control include the following: 1, the analysis of cost performance, determine which packages need to work to take effective action. 2, decided to take any special effective action. 3, edited projects including the time and cost projections, which include the effective action. Cost analysis should include recognition of achievement who have a negative difference between the cost of performance or cost index less than 39。一早已經(jīng)控制的成本問題對工作范圍和時間計劃影響相對少。在許多情形下，未來成本差異的減少將包括縮減項目范圍或延遲項目時間表。另外一種辦法，就是安排一個有專長或經(jīng)驗豐富的人來完成或輔助這項活動，以獲得更好的效果。通常，一項活動預算成本越大，其最大程度降低成本的機會越大。不要計劃減少遠期某一時刻預定的活動費用，如果這些有效行動在近期實施，你將會獲得立竿見影的回應效果。同時，應該在先前的報告時期就要識別這些成本差異或成本績效指數(shù)已經(jīng)惡化的工作包。成本控制包括下列各項：分析成本績效，決定哪些工作包需要采取有效的行動。另一方面，如果成本估計過于樂觀和忽略了一些料想不到的開支, 承包商或可能賠錢(在定價合同上)或不得不面對向客戶索取額外資金以應對成本超支的尷尬。如果一個承包商或組織機構過去已經(jīng)完成相似的項目，并且保持了各種不同項目的實際成本記錄, 這些歷史數(shù)據(jù)能夠在估計當前項目成本過程中起到引導作用。應該說，從而避免因讓一個人做整個項目的成本估計而可能引起任何偏見。差旅。儀器和設備的租借。這部分提供材料的成本包括承包商或項目組需要為項目購買像油漆、木材、壁紙、灌木、鋪地毯、紙、藝術品、食品、計算機、軟件包裝等材料的費用。在其他的情形下，客戶可能需要各種不同成本的詳細分析。最后還要感謝我的爸爸媽媽，焉得諼草，言樹之背，養(yǎng)育之恩，無以回報，你們永遠健康快樂是我最大的心愿。在這三年學習中，我不但提高了會計專業(yè)水平，而且感悟到很多人生哲理。內(nèi)部控制的建立健全和不斷完善對于保護企業(yè)意義非同小可。(4)不斷發(fā)生非經(jīng)常性業(yè)務，也有可能使內(nèi)部控制失效。從唯物辯證法的觀點看，任何事物都不可能盡善盡美，內(nèi)部控制也有它的兩面性：一方面它對企業(yè)預期目標具有控制作用；另一方面也有它的不足和缺陷，存在固有的局限性。企業(yè)經(jīng)營失敗、會計信息失真及不守法經(jīng)營在很大程度上都可歸結為企業(yè)內(nèi)部控制的缺失或失效。東景餐飲公司存在著目標、控制、監(jiān)督、風險評估和培訓的問題，本文運用COSO報告中提出的五大要素來改善東景公司貨幣資金和成本內(nèi)部控制問題，具體的改善方案分為宏觀和微觀兩大部分，宏觀方面主要是為東景公司創(chuàng)造一個內(nèi)部控制環(huán)境，使企業(yè)與員工之間有個良好的溝通橋梁。服務與銷售進程中的成本控制 服務員是餐飲業(yè)的代表，客人對企業(yè)的看法很大程度上取決于服務質(zhì)量的高低，無論人手是否足夠，服務員都要保持周到的服務、殷勤禮貌、正確上菜等。其次，確定并要求使用標準菜譜，嚴格按照標準烹制。采購原料的最佳數(shù)量，即經(jīng)濟訂貨量，計算依據(jù)是存儲費和訂貨與驗收費用，這個批量確定是使存儲費用與訂貨和驗收費用最低。合理設計菜單并進行成本控制設計合理的菜單能夠滿足食客要求又能確保餐館盈利目標的實現(xiàn)，菜單擁有成本控制的作用，菜單還