查询词典 accounting

The paper says, in order to deal with the challenges of knowledge economy and economy globalization, as well as to re-set up public confidence in accounting profession, we need to step up accounting management reform and innovation as follows on one hand: use international experience for reference to accelerate the process of accounting internationalization, and reduce chances of providing false account; carry out outside and inside supervision at the same time, that is, improve corporate governance and internal control system, deal with "insider control problem" from inside of the system, and fundamentally resolve the problem of corporate accounting falsification; intensify government supervision and profession self-discipline from the outside, and strengthen punishment; set up civil litigation and civil compensation system, especially to run corporation deputy's liability so as to make false account provider get more kicks than halfpence, and restrain or eliminate falsifying impulse.

分析认为，为迎接知识经济与经济全球化的挑战，重树社会公众对会计业的信心，我国一方面急需加快会计管理的改革：借鉴国际经验，加快会计国际化进程，压缩会计造假的空间；实行内外监管并举，即在内完善司治理结构、建立健全内部控制制度，从系统内部解决"内部人控制问题"，以从根源上治理财务造假等问题，在外加强政府监管与行业自律并举，加大惩处力度，建立民事诉讼和民事赔偿制度，尤其是加大对公司法人代表的责任追究力度，以使蓄意提供虚假会计信息变得得不偿失，从而抑制或消除其造假的冲动。

I graduated from Tianjin University of Technology accountancy profession in the school curriculum of junior majoring in financial accounting intermediate financial accounting senior financial accounting cost accounting tax revenue management planning statistically financial management Audit Inspection Company Law Economic taxable property assessment University English Higher Mathematics linear algebra probability and mathematical statistics computer text basis of management information systems accepted all of the University of basic education, be a good professional training and capacity-building in financial management and administration and human resource planning and other fields, have a theoretical basis and practical experience, and a strong research and analysis capability.

需要一份英文自我介绍，情况如下：毕业于天津工业大学会计专业在校主修课程有初级财务会计中级财务会计高级财务会计成本会计学税法税收筹划统计学管理学财务管理学审计学公司法经济法纳税检查资产评估大学英语高等数学线性代数概率与数理统计计算机文化基础管理信息系统等接受过全方位的大学基础教育，受到了良好的专业训练和能力培养，在财务管理和行政管理及人力资源筹划等各个领域，有一定的理论基础和实践经验，并有较强的研究和分析能力。

But the accounting management center theory will step on the accounting stage and replace the financial management center theory with the immergence of intellectual capital and the fusion of the financial accounting and management accounting.

而智力资本核心要素的凸现及财务会计与管理会计的融合也将使会计管理中心论真正登上会计舞台并将取代财务管理中心论。

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

The accounting cycle co ists of some ecific ste as follows: 1. Analyze tra actio and busine documents 2. Journalize tra actio 3. Post journal entries to accounts 4. Determine account balances and prepare a trial balance 5. Prepare a worksheet 6. Prepare financial statements 7. Journalize and post adjusting entries 8. Make closing entries 9. Prepare a post-closing trial balance 10. Make reversing entries Notice that step 1 to 3 occur continuously during the accounting period, step 4 to 9 occur only at the end of the accounting period, and step 10 occurs only at the start of the next accounting period.

会计循环包括下面一些特殊的步骤： 1、分析交易过程和商业文书 2、记录交易日志 3、将凭证记入各个帐户 4、确认会计报表平衡，编制试算平衡表 5、编制工作底稿 6、编制财务报表 7、编制调整分录 8、结帐 9、编制结帐试算平衡表 10、制作回转分录注意上述步骤中的第1步至第3步在会计期间发生，步骤4至9仅在会计期末发生，步骤10仅在下一个会计期间开始的时候发生。

At present, Chinas internal accounting supervision have a series of accounting problems, such as distortion of accounting information, internal management laxation and ineffective oversight, the main causes of these problems are the current corporate accounting system and related laws imqmature, imperfect and so on.

目前我国企业内部会计监督存在着会计信息失真，内部管理松弛，会计监督不力等一系列的问题。

With the mercerization of the economy and the increasing internationalization, China's accounting reform and tax reform has been to deepen. In this process, the difference between financial accounting and tax accounting becomes bigger and bigger. The enforcement of Accounting Standards for Business Enterprises and Enterprise Income Tax Law make the new difference appear.

随着我国经济市场化和国际化的日益加强，会计改革和税制改革也在不断地深化，在这一过程中，基于会计准则的财务会计与基于税法的税务会计之间的差异呈现日益扩大的趋势。2007年新《企业会计准则》的实施和2008年新《企业所得税法》的实施使得财务会计与税务会计确认、计量方面出现新的差异。

Even if both the creative accounting phenomenon and accounting fraud appear in companies with financial difficulties and are aimed to misreport, there has to make a difference between them: creative accountingrepresents the manipulation of the accounts according to accounting regulation and the law, while the techniques that break the law are considered accounting fraud.

即使双方的创造性会计与会计舞弊现象出现在经济上有困难的公司，并旨在错报，有使他们之间的区别：创造性会计代表对账目操纵按照会计制度与法律，而技术，被认为是违法的会计欺诈行为。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Result: Among these 252 cases , there are 162 boys and 90 girls, boys are obviously more than girls, and their age are between 3 months and 14 years old, which indicates that infant and children have a high incidence of measles disease, the majority are 5 to 9 months old under 1-year-old;They are mostly rural population or floating population, accounting for 79.37%; There are only 34 children who have been inoculated against measles, accounting for15.08%; and 206 children who have no inoculation history, accounting for 81.75%; There are 212 children who have contacted with some measles patients, account for 84.13%, and there are 76 patients who have see a doctor in hospital time after time and have been diagnosed as a measles sufferer, accounting for 30.16%; Most inpatients presented typical clinical manifestations of measles , and complications are mostly rubeola pneumonia.

结果：252例住院儿童麻疹中，男162例，女90例，男孩显著多于女孩，年龄3月-14岁，以幼儿及学龄前儿童发病率较高，1岁以内主要集中在5-9月龄；以农村人口及流动人口为主，占79.37%；有免疫接种史者仅34例，占15.08%，无免疫接种史者206例，占81.75%；有明确麻疹接触史者212例，占84.13%，反复到医院就诊而先后被确诊为麻疹者76例，占30.16%；临床以典型麻疹为主，并发症以麻疹肺炎最常见。

A historical region of southwest France between the Pyrenees and the Garonne River. The duchy of Aquitaine was joined with France after the marriage of Eleanor of Aquitaine to King Louis VII in1137, but its possession was disputed after her subsequent marriage to Henry II of England.

阿基坦法国西南部一个历史地区，位于比利牛斯山和加隆河之间，在1137年阿基坦的埃莉诺与国王路易斯七世结婚之后阿基坦公国加入法国，但当她再嫁英国亨利二世后，其归属权便受到争议

There are moments when I look at the smiling , happy faces of my expectant staff and wonder how they will cope when confronted by an outraged housemaster along with an unrepentant and recalcitrant bleached blond teenager in 18 years ' time .

有时候，我看着那些满怀期待的员工微笑，幸福的脸，想着当他们遇到一位愤怒的宿舍管理员和一位不知悔改，叛逆，而且将头发染成白色的18岁少年时，他们会如何处理。