查询词典 accounting

In its process, the problems, such as the imperfect of methods for determining and studying the human resource accounting , difficult for implementation, unclarified management are solved. By studying the accounting theory, its accounting elements are determined for a scientific sorting and searching for the accounting model and the measuring method, by which the procedures and methods for the accounting are perfected gradually.

在推行上市公司人力资源会计过程中，逐步解决人力资源会计确认、研究方法不完善、实际操作困难、管理定位不明确等问题，通过探索人力资源会计的理论依据，确定上市公司人力资源会计的要素，对上市公司人力资源会计进行科学分类，探索人力资源会计模型与计量方法等措施，完善上市公司人力资源会计程序和方法。

To provide a balanced presentation of ideas, the journal solicits contributions from the fields of: financial accounting, management accounting, auditing, accounting information systems, financial management, taxation, social and environmental accounting and accounting education.

该刊本着平衡的理念，其来稿来自以下领域：财务会计，管理会计，审计，会计信息系统，财务管理，税务，社会和环境会计以及会计教育。

The application of fair value in Chinese Accounting Standa rds is full of twists. Under development of global economic integration and international coordination of accounting,Chinese standards-making institutions has realized that avoidance of fair value will lead to the set back of accounting theory. Thus, Fair value accounting is widely and deeply researched. In February 2006,the Ministry of Finance issued the new Accounting Standards System. Fair value as measurement was written in basic standard and widely applied in specific standards.

在经济全球一体化和会计国际趋同发展的大环境下，我国准则制定机构清醒地认识到，对公允价值的回避是理论上的退步，于是对公允价值进行了广泛、深入的研究。2006年2月，我国财政部发布了由一个基本准则和38个具体准则组成的新会计准则体系，首次将公允价值作为一种计量属性写入基本准则中，并且在具体准则中大量地运用了公允价值。

With the development of information technology, the application of computer on each industry has been extended. The basic way in Accounting is Computerized Accounting Information System. Nowadays many companys in our country have already began to use Computerized Accounting Information Software. We have confidence that the transition from handworked accounting to computerized accounting will completely fulfilled several years later.

随着信息技术的发展，计算机在各行各业的应用已日益扩大，在会计领域最基本的、最普遍的是会计电算化，国内许多企事业单位都已使用电算化会计软件，相信不久的将来，我国将完全实现从传统的手工账向会计电子账的转变，而绝大多数会计师事务所还停留在手工审计上。

This paper discusses several questions concerning The New Accounting Law. First, the validity and completeness of accounting data is not equal to the validity of accounting information. We should establish the standard of validity. Second, the government plays a two-blade function in the accounting law. Third, the establishment and perfection of internal control is more important, more urgent, and more practical than accounting supervision.

本文针对新《会计法》中的若干问题进行了探讨，一是会计资料的真实、完整不等同于会计信息真实，要为&真实&确立标准；二是政府在《会计法》中所起的双刃剑作用；三是建立健全内部控制制度比会计监督更重要、更迫切、也更可行；四是会计委派制要通过继续深入试点来检验它是否违反社会主义市场经济的内在规律，有没有生命力。

Enterprise concern is not confined to the enterprises thenselves,but also stay the entire value chain integration interests and development capabilities, But the traditional accounting management accounting which is one of the main accounting and regulatory framework is obviously too narrow, so value chain management accounting must break with traditional accounting managements control.

但传统会计管理是以1个会计主体为核算与监管范围，显然已过于狭隘，价值链会计管理1定要突破传统会计管理的监管范围。

I have studied accounting foundation and some specialised accounting skills like financial accounting and cost accounting. I am particularly outstanding in computer science. I am familiarised with the use of accounting software, the Windows operating systems and Microsoft office to an average level.

特别突出的是计算机，我能熟悉运用会计电算化软件、并能熟练的操作Windows系统的系列操作和Office系列办公软件，达到中等水平，为以后走上工作岗位打下扎实的基础。

It analyses the nature and contents of accounting objectives, accounting hypothesises, accounting basic principles, accounting objects and accounting elements.

本章对财务报告目标、会计假设、会计基本原则、会计对象和会计要素的性质及内容进行了分析。

The training room mainly carries out traditional manual account affairs simulated training, and strengthens the perception of the students to the theory lessons; it matches the teaching of the core major courses such as Basic Accounting, Financial Accounting and Cost Accounting etc.; through the practice teaching mode, the students can completely understand and master the whole flow of accounting.

本实训室主要是进行传统手工账务模拟实训，加强学生对理论课的深化认识，具体配合《基础会计》，《财务会计》、《成本会计》等核心专业课程的教学，通过实践教学方式使学生能够完整地理解和掌握会计的整套流程。

The accounting staff of professional ethics and its loss of professional ethics made a profound analysis of the causes and how to strengthen the accounting professional ethics made a number of specific measures, which reflect the profound ethical accounting is the professional activities of the accounting adjustment of interest means.

对会计人员职业道德的现状及其职业道德失范的成因作了深刻剖析，并就如何加强会计职业道德建设提出了一些具体措施，由此深刻体现会计职业道德是调整会计职业活动利益关系的手段。

Yet, Edith says, there was always money in the bank.

但是Edith说，她的银行户口里面总是有钱。

We have created a series of files that resolve this problem--one for each day of the 40 days of purpose.

我们制作一系列的档案去解决这问题---一个为标竿40天中的每一天。