查询词典 accountancy

He is studying accountancy or he is an accountancy student.

他正在学习会计学或他是一名会计专业的学生。

The accountancy will replace along with the development of the social milieu, inevitable occurrence the deal changes with change gradually, change through quality at last with chop round, from a kind of accountancy appearance change become another accountancys appearance, with orientation economy development of request.

会计将随着社会环境的发展变革，必然发生量变和渐变，最后经过质变和突变，由一种会计形态转变成为另一种会计形态，以适应经济发展的要求。

The this text circumambience human resource accountancy confirms, from the devotion with produce different angle to calculate mode to carry on a study to the human resource accountancy.

本文围绕人力资源会计确认，从投入和产出不同角度对人力资源会计计量模式进行探讨。

Along with economy of development, the accountancy embezzle a problem drive more and more people concern, the accountancy embezzle to economy the society result in of loss also more and more outstanding.

随着经济的发展，会计舞弊问题越来越被人们所关注，会计舞弊对经济社会所造成的损失也越来越突出。

Along with budget accountancy the variety of the environment, current accountancy of the government check foundation to exist the demand that can't adapt a public finance system reform, didn't reflect governmental funds sport completely, and current public finance budget the management and reform don't went with in response to;Can't reflect governmental financial standing completely from the angle of finance, in the aspects of guarding against a public finance liabilities risk the existence serious blemish, can't body now governmental"recessiveness obligation";Can't provide more government accountancy's informations toward the public and the direct section;Disadvantage in research with international usual practice comparison, indirectly cause government's efficiency lowly wait many problems.

随着预算会计环境的变化，现行政府会计的核算基础存在着不能适应财政体制改革的需要，没有全面反映政府的资金运动，与当前的财政预算管理和改革不相适应；不能从财务的角度全面反映政府的财务状况，在防范财政负债风险方面存在严重的缺陷，无法体现政府的"隐性债务"；不能向公众和监督部门提供更多的政府会计信息；不利于与国际惯例比较研究，间接导致政府效率低下等诸多问题。

This paper through taking European Association as a representative of the international anti-dumping policy's evolvement and the discussion of the accountancy standard to the market economy position cognizance. Put forward establishment the international anti-dumping evadable accounting, establishment the international anti-dumping litigation accounting, According to the international usual practice to carry on independent audit, Speed the development of international anti-dumping accountancy's talented person, this four accountancy's measures.

本文通过对以欧盟为代表的国际反倾销政策演变及其对市场经济地位认定的会计标准的探讨，提出了建立国际反倾销规避会计，建立国际反倾销应诉会计，按国际惯例进行独立审计，加快国际反倾销会计人才的培养四条会计措施。

The present condition of the Chinese accountancy internationalization, the accountancy internationalizes a very important aspect, is the accountancy's standard internationalization Currently each main stock exchange in world, have already owned foreign more and more listed companieses Because of the history reason, accountancy's standard of the our country and the internationalization standard compare, still existing the bigger margin.

中国会计国际化的现状，会计国际化一个很重要的方面，是会计准则国际化。目前世界各主要证券交易所，已拥有外国越来越多的上市公司。由于历史原因，我国的会计准则与国际化准则相比，还存在着较大的差距。

This a the occurrence of the important affairs causes a sensation very in accountancy's educational circles, causing accountancy's field to pay attention to well, because safely the affairs an absolutely not for involving is accountancy's information to lose the true problem only, also exposing a the United States as the standard that insure the accountancy the information reliability do rule to arrange the serious blemish in esse with the system, the United States finance accountancy the standard committee also needs accountancy's standard that review the United States whether the economic environment of the orientation continuous changes and improvements.

这一重大事件的发生在会计学界颇为轰动，引起了会计界的充分关注，因为安然事件所涉及的绝不仅仅是会计信息失真的问题，也暴露出美国为确保会计信息真实性所做出的准则规定和制度安排存在严重缺陷，美国财务会计准则委员会也需要检讨美国的会计准则是否适应日新月异的经济环境。

Take off Want:The creation mechanism of deceitful accountancy's information includes the internality moves because of with exterior environment two aspects:Accountancy the information produces attend meeting to account the certain benefits in an esse in information relate to, ising an internality to produce deceitful accountancy's information to move because of;Certain period law environment, political environment, culture environment with accountant business, morals level etc. factor, constituted the deceitful accountancy the exterior term of the information creation.

摘 要：虚假会计信息的产生机理包括内在动因和外部环境两个方面：会计信息生产者与会计信息之间存在一定的利益关系，是产生虚假会计信息的内在动因；一定时期的法律环境、政治环境、文化环境和会计人员业务、道德水平等因素，构成了虚假会计信息产生的外部条件。

With the popularity of accountancy information system in enterprises, security audit of electronic accountancy data is of growing importance in that it provides correctness, equity and security of accountancy data by effective means and programs according to the rule of computer auditing.

随着会计信息系统在企业中的不断普及，对由此产生的电子财会数据的安全性审计，即根据计算机审计准则，通过各种有效的方法和程序，对会计信息系统提供的会计数据是否正确、公正和安全进行的审计。

I use an example quoted by Hu Jiaqi:"It is reported that America separates the DNA of a kind of virus by making use of genetic technology and combines it with another kind of DNA. Finally, they get a kind of virulent biological agent called a "pyrotoxin". Someone discloses in private that 20 grams of such a kind of biological agent could result in the global death of 6 billion people due to infection."

我在这里例举胡家奇所引用过的例子："据报道，美国利用转基因技术，将一种病毒的DNA分离出来，与另外一种DNA进行结合，拼结成一种剧毒的"热毒素"生物战剂，且私下有人透露，这种生物战剂只需20克，就可以导致全球60亿人全部感染死亡。"

Waiting, for the queers and the coons and the Reds and the Jews.

等待着疯子和黑人还有红色共产主义者还有犹太人