查询词典 accounting year

With the mercerization of the economy and the increasing internationalization, China's accounting reform and tax reform has been to deepen. In this process, the difference between financial accounting and tax accounting becomes bigger and bigger. The enforcement of Accounting Standards for Business Enterprises and Enterprise Income Tax Law make the new difference appear.

随着我国经济市场化和国际化的日益加强，会计改革和税制改革也在不断地深化，在这一过程中，基于会计准则的财务会计与基于税法的税务会计之间的差异呈现日益扩大的趋势。2007年新《企业会计准则》的实施和2008年新《企业所得税法》的实施使得财务会计与税务会计确认、计量方面出现新的差异。

Even if both the creative accounting phenomenon and accounting fraud appear in companies with financial difficulties and are aimed to misreport, there has to make a difference between them: creative accountingrepresents the manipulation of the accounts according to accounting regulation and the law, while the techniques that break the law are considered accounting fraud.

即使双方的创造性会计与会计舞弊现象出现在经济上有困难的公司，并旨在错报，有使他们之间的区别：创造性会计代表对账目操纵按照会计制度与法律，而技术，被认为是违法的会计欺诈行为。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.

所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。

Combined with the financial futures theory , accounting of corporation engaged in IRFs is further discussed .And four kinds of IRFs transaction including speculation , spread , arbitrage and hedge are studied in detail. Accounting of arbitrage and accounting of spread , which are often ignored by most research on the derivative financial instruments accounting , are also studied .

对利率期货投资企业会计，在现有衍生金融工具会计的研究中，大多对套利交易、套购交易会计问题采取存而不论的态度，本文按照交易方式将利率期货交易进一步分为利率期货纯粹投机交易、套利交易、套购交易和套期保值交易四部分进行了尝试性的讨论。

And then, on the basis of this, we put forward corresponding administrative ways which are the inside administration of accounting information, the market control of accounting information, the standard disclosure of accounting information, and system innovation, etc. So, make the systematicness analyses frame of the quality of accounting information take shape.

进而，在此基础上，提出会计信息的内部治理、会计信息的市场控制、会计信息的规范披露以及制度创新等相应的治理途径，从而使会计信息质量的系统性分析框架形成。

The accounting objective and the accounting information system influence each other,for the accounting objective guides the accounting information system and the latter is counteractive on the former.

会计目标和会计信息系统的关系是双向互动的，会计目标对会计信息系统起导向作用，会计信息系统对会计目标具有反作用。

The accounting objective and the accounting information system influence each other, the accounting objective guides the accounting information system and the latter is counteractive on the former.

会计目标和会计信息系统的关系是双向互动的，会计目标对会计信息系统起导向作用，会计信息系统对会计目标具有反作用。

Any accounting fraud is one who lives in the social environment, and his behavior will certainly be influenced by his environment: in a society where morality is not the motivation of accounting fraud; the distemperedness of the accounting laws and statute has provided the chance of accounting fraud, namely opportunity existence.

本文主要采用分析和说明的方法，从社会环境方面对会计舞弊的成因及对策进行探析。会计舞弊的存在与社会环境紧密相关：在现存薄弱的社会道德环境下，一些人道德意识的淡薄使得会计舞弊动机成型；现存的会计法律法规的不健全为会计舞弊提供了条件。

The specific numbers of the deaths concerned with DIC and their proportion in DIC death toll are the following: 2 patients died only DIC, accounting for 9.1%, 4 cases died of DIC followed infection, accounting for 18.2%; 8 cases died of DIC followed hyperleucocytosis, accounting for 36.4%; 8 cases died of DIC followed infection and hypeleucocytosis, accounting for 36.4%.

在DIC死亡时常伴有高白、感染等诱发因素，具体如下：单纯死于DIC 2人，占DIC死亡人数的9.1%；DIC伴感染4人，占DIC死亡人数的18.2%；DIC伴高白细胞症8人，占DIC死亡人数的36.4%；DIC伴感染又伴高白细胞症8人，占DIC死亡人数的36.4%。

A major factor in deviation from optimal performance of the activated sludge secondary clarifier is the presence of density currents,resulting from the density difference and temperature difference.

异重流的形成是影响活性污泥系统二沉池水力学性能的主要因素，形成异重流的主要原因包括沉淀池内不均匀的污泥分布和温度分布。

You always nip it in the bud.

你总是有办法解决的。