查询词典 accounting

This paper points out a viewpoint on international harmonization of accounting,that is a country's domestic accounting standards established by its own accounting organization or authority institute should be basically consistent with International Accounting Standards through consultation and adjustment.

会计国际协调，是指一定国家的会计组织或机构之间经过协商，调整其所制定的本国会计准则，使其同国际会计准则取得基本一致的过程。

Article 13 Accounting documents, account books, accounting statements and other accounting materials must all comply with the unified accounting system of the State.

第十三条会计凭证、会计帐簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定。

Article 13 Accounting documents, account books, accounting statements and other accounting materials must all comply with the unified accounting system of the State

第十三条会计凭证、会计账簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定

Network Accounting and the emergence of progressive development, the impact of the lunwen114traditional accounting theory and practice, but also the impact of the traditional accounting software and accounting entry.

网络会计电算化的产生及逐渐发展，冲击了传统的会计理论和实务，也冲击了传统的会计软件及会计录入。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Reasons of profit manipulation is excessive, this article refers to the inevitability and chanciness of giving birth to profit manipulation, mainly focusing on localization of accounting standards, accounting principles, institution of establishing accounting and accounting supervisal.

上市公司利润操纵产生的原因众多，本文将其分为造成上市公司利润操纵行为的必然性与偶然性两个方面，重点从会计准则、会计原则、会计准则制定机构、会计监管等方面存在的局限性进行研究。

Before the year of 1992, when planned economy was turning to market economy elementarily, accounting of China just was reforming and opening. This accounting reform broke away from traditional conceptions that accounting is class-conscious and accounting tool conception.

会计改革不仅突破了长期以来会计阶级性和会计工具论的思想束缚，明确了会计的"经济管理职能"，加强了会计法律制度的建设，全面规范了会计工作，会计为企业经济管理服务的功能逐步得到发挥。

In the factors resulting that the question come into being ,that the theory of human resource accounting was not enough mature and comprehensive was the main reason .to be ahead of this fact ,we make more research in the theory, this paper aims at paving the way for application of human resource accounting .it includes the following parts:At the beginning , this paper analyses the reason why human resource accounting comes into being :the changing of environment, the disadvantage of traditional accounting and the foundation of human authority are the important contributing factors.

这个问题的产生有多方面的原因，其中最主要的因素在于人力资源会计理论不够成熟、不够健全，导致人力资源会计不能广泛的应用于实践。正是基于这种现状，本文对人力资源会计理论进行了深入的探讨，旨在为人力资源会计更好的应用于实践铺平理论道路。

The Chapter 2, aiming at the issues in the research field of accounting policy choice, sets bases and research framework for the influencing factor analysis of accounting policy choice and the academic ground and research framework of corresponding contract theory. The second part, includes the Chapter 3, 4, 5, 6 and 7, Based on the research framework and theoretic bases illustrated in the first part, it emphasizes and investigates on the five external factors that would greatly influence the accounting policy choice: 1 Research on the restriction from accounting laws and regulations.

第二章主要是针对目前会计政策选择理论研究所存在的问题，提出会计政策选择影响因素分析的会计理论基础和研究框架，并为能够从契约理论和委托一代理契约关系理论的视角来解释和分析会计政策选择的影响因素问题，建立相应的理论基础和研究框架。

Once more, on the text this paper studies and discusses the fundamental, including network accounting connotation, similarities and differences of network accounting and traditional manual accounting and CAIS, technology criteria of network and some advantage; influencing, on trad- itional accounting theory(mainly focusing on, general principle etc.), ob- taining and making use of information; specialty, risk and precautionary, and so on. it puts forward the consult and sug- gestion.

再次，在主体部分围绕网络会计的基本原理(包括网络会计的内涵、网络会计与传统手工会计和会计电算化的异同、网络会计系统的技术标准、及其具有的优点)，网络会计对传统会计理论的影响(集中在会计的核算前提条件、核算一般原则等方面)，网络会计下会计信息的获取与使用，网络会计具有的特殊性及由此产生的风险和防范措施等若干方面进行详细的研究和探讨并阐述个人的基本观点，从而为网络会计在我国的健康顺利发展及为经济建设服务提供有益的参考和建议。

We are forbidden from giving money to these shoeless, skinny children, as this will perpetuate begging.

向光着脚，骨瘦如柴的孩子施舍是不可以的，因为要招来无休无止的乞讨。

It would be hard not to fall victim to some sharpeyed policeman.

要想不被某个目光锐利的警察抓到，谈何容易。