查询词典 accounting

This paper analyzes the equity structure of accounting information disclosure, through which it is found that the disclosure, in essence, is a process of transmitting accounting information from the information owner to the information demandant.

本文对会计信息披露的产权结构进行了分析，发现会计信息披露实质是由信息支配权所有者向信息要求权所有者提供会计信息的过程。

The shareholder loan was a particularly efficient means of repatriating cash out of China, since the ability to declare dividends is often constrained by China's traditionally strict accounting rules requiring the deprecation of buildings, which in turn suppresses accounting profits.

股东贷款是将现金汇出中国的一个极其高效率的方式，因为中国传统上严格的会计规定，通常会限制派息能力。中国的会计规定要求对建筑物折旧，这进而会影响企业的会计利润。

But the construction drawing budget method can cause the greater difference between the accounting results of development organization and construction organization due to their different accounting errors, different understandings of construction drawing and different dinking modes, which leads to the difficulty in project settling accounts.

但是，由于施工图预算计算起来往往由于预算人员的计算误差和对施工图理解的不同，思维方式的不同，造成建设单位和施工单位计算的结果误差较大，给工程结算造成较大的麻烦。

Accounting information disclosure of accounting problems has been the focus of study.

会计信息披露问题一直以来都是会计学研究的重点。

Through social credit environment with actual examples, the pedagogue to see trustworthiness is real benefits, let not the sincerity to bring the deep-rooted non-equivalent loss in the whole society and build a cannot tolerate any discreditable behavior of atmosphere, so it not, without living space, accounting problems will then solved dishonest, accounting for possible once again for his social doing basic commitment.

通过社会诚信环境的治理，用实际事例让受教育者看到守信的是实实在在的好处，让不诚信者体会到失信带来的铭心刻骨的损失，在全社会营造一种不能容忍任何失信行为的氛围，这样，不诚信者就没有了生存空间，会计失信问题也就随之迎刃而解，会计才有可能再次承担起他对社会所做的基本承诺。

This paper ana- lyzed the external economy and diseconomy showing in the production and development process of petroleum enterprises and the defects existing in accounting process from the viewpoint of environment accounting.

文章主要从环境会计的角度对石油企业在生产开发过程中所表现的外部经济性与外部非经济性以及在会计核算中所存在的缺陷进行了剖析。

This paper analyzes on the reasons of accounting information distortion from the angle of economics, and probes into some countermeasures for improving the accounting information quality.

从经济学的角度分析了会计信息失真的原因，探讨了提高会计信息质量的对策。

This paper expounds the relationship between the property right and the accounting information,analyzes on the reasons of information distortion from the angle of the property right theory,and advances some countermeasures for improving the accounting information quality through making clear the property right,constructing the motivation mechanism and restraint mechanism,and improving the supervision function,etc.

论述了产权与会计信息的关系，从产权理论角度分析了会计信息失真的原因，提出了明晰产权、建立激励和约束机制、改善监督职能等提高会计信息质量的对策。

But in recent years, the accounting information has become a serious distortion of accounting work is outstanding problems.

但近几年，会计信息失真严重已成为会计核算工作中存在的突出问题。

Firstly, the birth and growing of commodity economy influence that of accounting dominantly, while accounting developed with the commodity economy developing.

二是产权问题是商品经济或市场经济发展中的要害问题，也是会计发展中必须处理与解决好的要害问题。

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！