查询词典 accounting

Because of the double feature of its accounting system, Environmental Accounting also has dual reporting system.

在研究环境会计核算体系的基础上，本文探讨了环境会计报告体系。

Besides, in general, accounting study regards ERP announcement as strategic orientation, while this paper would like to highlight the significance of non-financial information from ERP, and enhance the effeteness of accounting information. This study also assists corporations to review the efficiency of ERP before introducing, and meanwhile encourages enterprises to implement e-business. During the research, we realized that the model has the following constraints: 1. Sampling.

本论文希望能对学术界与企业界有所贡献，对于学术界而言，相关研究成果能有助于将信息科技投资的绩效评估研究触角加以延伸；另外，会计研究视ERP系统导入宣告为一种策略性导向，研究结果亦可同时强调在外部财务报表上揭露EPP系统等非财务性信息的重要性，藉以提升财务会计信息的有用性；对于企业而言，可以重新检视本身ERP系统成效，亦可提供企业在导入ERP系统前的决策参考，激励企业及早进行企业E化。

The results indicae that the dominant species is Potamogeton malaianus Miq in the six aquatic plants with maximum fresh unit biomass of 6131 g/m^2, accounting for 61.59% of the total sample; The sub-dominant species is Egeria densa Pianch with maximum fresh unit biomass 3716 g/m^2, accounting for 24.78% of the total sample.

测定结果表明：在采集到的6种水草中竹叶眼子菜为优势种群，单位生物量最高为6131 g/平方公尺，占全部样本总量的61.59%；水蕴草为次优势种群，单位生物量最高为3716 g/平方公尺，占全部样本总量的24.78%。

Electronic data processing accounting is indispensable for the development of accounting software.

会计电算化的发展离不开会计软件的发展。

However, compared accounting information with enterprise fund value information, certain difference exists, this difference occurs because of artificial of embezzle, but on the other hand then because of the uncertainty of accounting information.

然而，会计信息与企业价值运动的真实信息相比存在着一定的差异，这个差异的产生一方面是由于人为的会计舞弊造成的，而另一方面则是因为会计信息的不确定性而引起的。

Since the development of the accounting human resource, it is always a disputed embranchment in the accounting field.

其中主要因素包括行业因素、人力资源不同类型因素以及成本效益原则的影响等因素。

On the basis of the accounting for executory contract , the dissertationcontinues to discuss the accounting of the derivative financial instrument.

第三部分：以履行中合约会计研究作为理论基础，文章继续对衍生金融工具进行深入研究。

The various models of current accounting supervision to SOEs by the state sponsor include the accounting assignment system, the CFO assignment system, the expediter assignment or board of supervisors external assignment system, the financial inspector professional system, state auditing and auditing by CPAs etc.

虽然国家出资者对国有企业的会计监督与国家作为征税者对国有企业的会计监督都属于公司治理结构中利益相关者会计监督的组成部分，都属于微观经济监督，但是两者在监督的目的、监督的内容、监督的方式和监督的依据等方面都有所区别。

In this dissertation by analysis and comment we point out that though the current model of accounting supervision to SOE makes some progress in contrast with the traditional model, there still exist lots of problems. For example, the accounting assignment system doesn't coordinate with the modern enterprise institution and contradict with corporate law of PRC. The timeliness of supervision by CFO with double roles and assigned expediter (board of supervision of external assignment) is not obvious. The crux is that the assignment of decision maker and supervision-and-binding principal is unreasonable.

本文在对我国现行的国家出资者对国有企业会计监督的各种模式（包括会计委派制、财务总监委派制、稽察特派员或外派监事会制、财政监察专员制度、国家审计和社会审计等）进行分析评说后指出，虽然现行模式比传统的国有企业会计监督有了一些突破，但是仍然存在不少问题，表现在会计委派制与现代企业制度之间的不相协调、与《公司法》规定冲突、财务总监的双重身份及稽察特派员监督时效性不强等。

From the perspective of economics, the pure market force and profession autonomy have difficulty in preventing accounting information production insufficiency or surplus brought by the information of public product and exterior nature, as well as the random on accounting information quality, quantity and time haphazardness brought by information asymmetry.

从经济学的角度来看，纯粹的市场力量和行业自律难以有效防止信息的公共产品和外部性带来的会计信息生产不足或过剩，以及信息不对称带来的会计信息质量、数量和时间上的任意性。

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！