查询词典 accounting

With economy globalization and the increasing internationalization of capital markets, international harmonization and global convergence of accounting standards have become an inconvertible trend and also become one of the key issues greatly concerned by accounting scholars, practitioners and regulators.

随着经济全球化和资本市场国际化程度的日益提高，会计准则的国际协调乃至全球趋同已成为大势所趋，也是近年来会计学术界、实务界以及准则制订机构普遍关注的中心议题之一。

Compare with financial accounting, management accounting is infirm in theoretic and weak in practice.

与财务会计相比，管理会计的理论研究较薄弱，实践应用较匮乏。

Cited by the inflated profits above 10 means the surface, the majority of cases and not in violation of the accounting system and accounting standards, from the essence, the inflated profits, this is some listed companies with relatively common and Universality of the bogus means.

上述所列举虚增利润十大手段，从表面上看，大多数情况并没有违反有关会计制度与会计准则的规定，从本质上看则虚增了利润，这正是一些上市公司比较常用且带有普遍性的做假手段。

During the massive costs squeeze into the construction-in-progress, inflated profits Construction-in-progress is only accounting and engineering costs related to some of the costs and expenditure accounting subjects, but in the end with what works, which has nothing to do with the project, in terms of non-Action is difficult to distinguish between the strict, as some travel, hospitality, etc.

六、大量期间费用挤入在建工程，虚增利润在建工程仅仅是核算与工程开支有关的一些费用和支出的会计科目，而到底哪些与工程有关，哪些与工程无关，对非经办人而言是难以严格区分的，如一些差旅费、招待费用等，一些上市公司在建工程的核算内容随意性较大，将大量期间费用列入在建工程，虚增利润。

Based on background of the shortcoming and insufficience of traditional human-resource accounting,this article has carried on the discussion about the related question of the intellectual capital accounting, then puts forward some suggestions on the theoretical framework.

基于以上现状，本文就智力资本会计的相关问题进行了探讨，并就构筑智力资本会计理论框架提出一些见解。

It is a new type of accounting theory with the integration of HR management and accounting.

它是人力资源管理学和会计学相互渗透形成的新型会计理论。

With the deepth of accounting reform,it is natural things to interflow accounting information.

随着我国会计改革的深化，会计信息的国际交流已成必然。

However, because of the limitation of traditional accounting strategy and payment style, e-Learning encountered obstacle in interscholastic settlement, real-time accounting and real-time settlement.

但是由于传统的计费策略和结算模式的局限性，网络教育在多种计费优惠策略实施、实时计费、实时结算，以及校际结算上遇到了障碍。

The accounting information failure is mainly caused by scare of market essences and invalidity accounting information market.

会计信息失真问题，有其深层次的原因，主要是由于我国目前市场要素不具备，尚未形成有效的会计信息市场。

At first, this text has analyzed one's own characteristics of these three accounting confirm basics, because the cash flow basis get rid of the restriction of the trade view completely, and set out from the thought of taking inventory, thus the accounting profit confirmed is closer to the economic worth of enterprises.

本文首先分析了这三种会计确认基础各自的特点，由于现金流动制彻底摆脱了交易观的限制，而是从盘存思想出发，从而确定的会计利润更接近企业的经济价值。

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！