查询词典 accounting

That is to say, human resource accounting due to be used as a tool to serve the human resource management activity.Based on the theory of human capital and human resource accounting , the article put forward the mode of the HRA by analyzing the circumstance of Jigang .

本文在对人力资源会计应用障碍分析的基础上，结合济钢企业实际情况，提出了当前人力资源会计模式，从信息的归集、企业剩余分配、人力资源会计分析三方面系统阐述了作为人力资源管理辅助手段的人力资源管理会计内容与方法。

This construction follow the logic to division of duty, namely, accounting manipulation of increasing earnings illusively is supervised by a kind of stakeholders and accounting manipulation of concealing earnings is supervised by the other kind of stakeholders.

在这四种基本的利益相关者会计监督体制中，每一种监督体制中所列出的两类利益相关者都具有不同的监督偏好，前一类利益相关者具有监督虚增收益的会计操纵行为的偏好，而后一类则正好相反。

This paper focuses on discussing of the definition, content, nature and significance of accounting principles to a wide extent, especially, summarizing and describing of the accounting principles that are suitable to Chinese condition, based on analysing and critically imbibing the research achievement abroad.

本文的中心意旨在于，深入地探讨会计原则的涵义、内容、性质和作用等方面，尤其要在分析、评价和批判地吸收国外对会计原则研究成果的基础上，认真总结和概括适应中国国情的会计原则体系，并且说明与之相关的一些会计理论问题。

Furthermore, contrastively analyzed fractured reservoir exploitation performances with accounting for imbibition effect and without accounting for imbibition effect.

对比分析了裂缝性油藏考虑渗吸作用和不考虑渗吸作用下的油藏开发动态。

Earnings management has become an inevitable phenomenon with the development of market economy for the insurmountable of accounting information unsymmetrical, the imperfectness of accounting system laws and regulations, as well as the business management authority's goal for their own benefit maximum.

由于会计信息不对称的不可克服性和会计制度法规的本身不完善性，以及企业管理当局为了自身利益最大化的目的，盈余管理成为市场经济发展的一种必然现象。

Thus, accounting plays a significant role in society and, in a broad sense; everyone is affected by accounting information.

因此，会计在社会中扮演了一个具有重要意义的角色，从广义上说，每个人都受到会计信息的影响。

Manual accounting system, there will be because of the accounting staff inadvertence, fatigue or excessive handling, and other aspects of inadvertent errors arising.

手工会计系统中，会出现由于会计人员的粗心大意、疲劳或处理环节过多等而产生的无意错误。

Taking account of the supply of and demand for and the inauthenticity of accounting information as well as theory of firms, however, human resource accounting does not suit China at present.

但是，从企业理论、会计信息的供给与需求、会计信息失真的角度看，我国目前还不宜实行人力资源会计。

To bring the inauthenticity of accounting information under permanent control, we should strengthen the legal system, perfect relevant managerial regulations and structures, reinforce the economic supervision and the execution of the law and rigorously enforce the management of accounting personnel in order to prevent any false information .

笔者认为，会计制度不完善，部分领导及会计人员素质不高，会计监控制度缺失是造成会计信息失真的主要原因，加强法制体系建设，完善相关管理制度及体制，加大经济监督和执法力度，严格会计人员管理，从源头上控制虚假信息的产生，会计信息失真这一顽症才能得以根治。

This article firstly analyzes the current situation of the information distortion and the reasons that cause it. Based on this, it analyzes the damages resulting from the incompletion of corporation reformation, the flawed accounting system, and the incompetency of employees. Lastly, it recommends the possible solutions for these issues to improve the quality of accounting infomation.

本文首先分析了会计信息失真的现状及其产生原因，并在此基础上分析了由于企业改革不彻底、会计制度不完善、人员素质不高等方面所带来的会计信息失真的危害，最后提出从完善企业管理制度、制定会计准则、提高人员素质等方面来提高会计信息质量的对策。

This paper designs the communication system of radio telescope FAST.

针对500m口径球面射电望远镜FAST分布式控制系统的特点完成了其通信系统的设计。

Political sheep's step-by-step a large number of fossils unearthed in the county soil Ma Ali after rural village in the middle of sallow pelitic siltstone.

步氏和政羊化石大量出土于广河县阿力麻土乡后山村，产于灰黄色泥质粉砂岩中。