查询词典 accounting

It is the important subject of accounting theory worker and accounting practice worker how to solve accounting information distortedly.

如何解决会计信息失真是会计理论工作者和会计实务工作者的重要课题。

This paper tries to find out the main reasons of distorted information in legal accounting,which may provide some reference for the research of policy on present accounting and have stronger reference value in preventing,managing the accounting information of legitimacy distortedly.

分析合法性会计信息失真的主要原因，可供当前会计法规政策研究参考，且对预防、治理合法性会计信息失真也有较强的参考价值。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这1切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这一切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

International Financial Reporting Standards can be seen as a group of rules in the formal or informal rule network. It regulates the international accounting behaviors, restrictions on actions, and the actors durably expected rule network with Authority and relevance of the constraints. It has been developing with the International Accounting's order, organization and institution, which has often been seen as the Process factors of the international accounting economic relations.

国际财务报告准则可以视为这一类规定国际会计行为的职责、限制行动、以及行为者持久预期的，并具有权威性、制约性和关联性的一组正式或非正式的规则网络，其伴随着国际会计的秩序化、组织化、制度化而发展起来，常常被视为国际会计经济关系中的进程性因素。

Eighthly, as one of the country in which economic system is turning to another system, China is fully creative during the course of the birth and growing of socialistic market economy system. In the process of the turning of economy system, the turning of accounting realizes. It builds solid foundation for the development of modern accounting system of China, and will promote the development of modern accounting system persistently in the following further economic reform.

八是在当代经济体制转轨国家中，中国在社会主义市场经济体制建立与发展之中，凸现了它的创新方面，并在实现经济体制转轨的改革中，实现了会计的转轨变型，建立了中国现代会计体系发展的基础，并将在今后深化经济改革中进一步推动现代会计体系的持续发展。

According to the empirical study, we get the following conclusion: a The choice of accounting methods in our country is sackless, passivity and middle b The companies have the instance of manipulating the accounting surplus by accounting estimate and their main motivation is evadable the supervise in the capital market.

b上市公司有利用会计估计进行盈余操纵的现象，上市公司操纵盈余的主要动机是规避市场监管。

This will call on us to look squarely at and re-examine closely the current situation of education in accounting , to re-establish a reasonable objective of education in accounting , and to exploringly carry out the reform in education in accounting itself.

这就要求我们正视和重新审视我国的会计教育现状，重新设定合理的会计教育目标，探索性地改革现有的会计教育本体。

first of the paper to introduce the principle of the computerized accounting ,point out the limitations of the computerized accounting ,then analyzed three characteristics of the finance management of the ERP system : Instant, integration and farseeing, finally compare the differences in financial management between computerized accounting and ERP system .

本文首先介绍了会计电算化的工作原理，指出了会计电算化的局限性；然后分析了ERP系统财务管理的三个特点：即时性，集成性和远见性；最后比较了会计电算化和ERP系统的财务管理之间在应用中存在的差异。

In terms of faunal geographical elements of grasshopper communities, 48 species of grasshopper were recorded, belonging to 31 genera, 7 families. Among those species, the palaearctic species with 41 species recorded are dominant, accounting for 85.42% of the total species number of the region; the endemic species with 2 species, accounting for a comparable small part; the widly-distributed accounting for a relatively larger proportion, with 5 species and 10.42% of the total.

从蝗虫的区系地理成分来看，长白山地区共有48种蝗虫构成了蝗虫群落，它们隶属于7科，31属；其中古北种占有绝对优势地位，计41种，占该区蝗虫总数的85.42％；东洋种所占比例较小，只有2种，占总数的4.17％；广布种5种，占该区蝗虫总数的10.42％；特有种所占比例较小，只有5种，占该区蝗虫总数的10.42％。

I want to be a big fish in a small pond.

我要做一条在小池塘里的大鱼。

While the software functioned well, we did not feel the same about their customer support!

虽然该软件运行良好，我们没有同样的感觉他们的客户支持！