查询词典 accounting

The dissertation begins with the further discussion attributions of the economic contract , and comparing the economic contract with the ordinary economic contract and financial instruments, I think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory.

本文共分四部分：本文首先对衍生金融工具的经济属性进行了较为深入的探讨，并将其与一般经济合约和基本金融工具进行了比较分析，认为衍生金融工具本质上是一项经济合约，具有所有经济合约所具有的共性，衍生金融工具的会计处理应建立在对履行中合约的会计处理基础之上，否则对衍生金融工具的会计处理就会缺乏理论基础。

Therefore, it is significant to fully analyze the cause of accounting information distortion, explore the countermeasures against it and further rectify and construct the accounting industry to ensure the factuality of accounting information.

因此，全面分析会计信息失真的原因，努力探索治理会计信息失真的对策，加大对会计行业的整顿和建设，确保会计信息的真实性，具有十分重要的意义。你知道它的英文吗？

For example, full-time accountants appeared, fane accounting, fazenda accountings commerce accountings old finance accounting and accounting method, all developed.

突出表现在会计专职人员的出现，神殿会计、庄园会计、商业会计及旧式金融会计的形成，以及会计方法的发展方面。

Among them 168 cases cut by high frequency instrument,accounting 60.43 percents.64 cases cut by radiofenqency instrument accounting 23.02percents.46cases cut by joint treatment accounting 16.55percents.conclusions it is a safe and effective methods to cure the peptic polyps by radiofrequency and high frequency under gastroscope.it is more effective than only using singal instrument and it decreases the occurrence rate of bleeding and fenestrate of alimentary canal.

内镜下射频及高频联合治疗消化道息肉是一种安全有效的方法，比单用效果更为确切，并降低了治疗后消化道出血和穿孔的发生率。

We first explored foc the new accounting control issues computer accounting, then we analyse the computer accounting control system implementation strategy.

首先探讨了计算机会计给会计控制提出的新课题，然后对计算机会计控制系统的构成进行了分析，进而提出了计算机会计控制系统的实施策略。

In terms of the problem that it s difficult for students to grasp the "debiting" and "crediting" signs and increase and decrease relationship in Debiting and Crediting Accounting Method in the teaching of Accounting Basics ,this paper introduces a new teaching method of "Gesticulation Method" to teach how to judge accounting direction,namely,direction of debiting and crediting.

针对会计学基础课程教学过程中学生对借贷记账法的"借""贷"符号与增减关系难以把握这一难点问题，介绍了一种新的教学方法——"手势比划法"，用以讲授如何判断记账方向即借贷方向。这种教学方法使学生能形象直观地理解和把握借贷记账法

The annual report must be prepared and published within four months after the end of each accounting year; the half-yearly report must be prepared and published within two months after the end of the first half of each accounting year; and the quarterly report shall be prepared and published within one month after the end of each accounting year's third and ninth months.

年度报告应当在每个会计年度结束之日起4 个月内，中期报告应当在每个会计年度的上半年结束之日起2 个月内，季度报告应当在每个会计年度第3 个月、第9 个月结束后的1 个月内编制完成并披露。

Also, the paper provides systematic design methods of implementing accounting business process reengineering, and discussed with details how to choose reengineering methods under circumstances of risks of accounting business process reengineering and improvability of accounting process.

同时，本文提出了实施会计业务流程重组的系统化改造法和全新设计法，并对在会计流程重组的风险和会计流程的可改善性等情况不同的情况下如何选择具体的重组方法进行了比较详细的研究。

This paper analyses the causes of weakness on accounting supervision:congnition about accounting theory is incoordinate, the system of accounting supervision is inexcellent,accountants innate quality is low.

分析了现代会计监督呈弱化态势的原因，即对会计监督理论认识不统一、会计监督体制不完善以及会计人员素质偏低。

Then cited the accrual basis of revenue from commercial banks, the cost of the verification process in the concrete application and then by Chinas commercial banks adopt accrual accounting system by the existence of the problem, pointing out that this principle in Chinas commercial banks accounting easy Banks inflated income, inflated profits easily lead to false accounting; easily lead to inflation and affect the national economys health, sustained and stable development.

接着列举了权责发生制在商业银行会计处理中的运用，进而提出了我国商业银行会计核算采用权责发生制所存在的问题，指出这一原则在我国商业银行会计核算中，容易导致银行虚增收入，夸大利润；容易导致会计造假现象；容易引发通货膨胀，影响国民经济的健康、持续、稳定发展等问题。

Cable dampener cannot be rolled up but must be hung over the cable.

缆帆不能被卷起，必须保证处于展开状态

"This skylark is a present from my master," he says.

"这只云雀是我主人献上的礼物。"他说。