查询词典 accounting

Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.

所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。

Combined with the financial futures theory , accounting of corporation engaged in IRFs is further discussed .And four kinds of IRFs transaction including speculation , spread , arbitrage and hedge are studied in detail. Accounting of arbitrage and accounting of spread , which are often ignored by most research on the derivative financial instruments accounting , are also studied .

对利率期货投资企业会计，在现有衍生金融工具会计的研究中，大多对套利交易、套购交易会计问题采取存而不论的态度，本文按照交易方式将利率期货交易进一步分为利率期货纯粹投机交易、套利交易、套购交易和套期保值交易四部分进行了尝试性的讨论。

And then, on the basis of this, we put forward corresponding administrative ways which are the inside administration of accounting information, the market control of accounting information, the standard disclosure of accounting information, and system innovation, etc. So, make the systematicness analyses frame of the quality of accounting information take shape.

进而，在此基础上，提出会计信息的内部治理、会计信息的市场控制、会计信息的规范披露以及制度创新等相应的治理途径，从而使会计信息质量的系统性分析框架形成。

The accounting objective and the accounting information system influence each other,for the accounting objective guides the accounting information system and the latter is counteractive on the former.

会计目标和会计信息系统的关系是双向互动的，会计目标对会计信息系统起导向作用，会计信息系统对会计目标具有反作用。

The accounting objective and the accounting information system influence each other, the accounting objective guides the accounting information system and the latter is counteractive on the former.

会计目标和会计信息系统的关系是双向互动的，会计目标对会计信息系统起导向作用，会计信息系统对会计目标具有反作用。

Any accounting fraud is one who lives in the social environment, and his behavior will certainly be influenced by his environment: in a society where morality is not the motivation of accounting fraud; the distemperedness of the accounting laws and statute has provided the chance of accounting fraud, namely opportunity existence.

本文主要采用分析和说明的方法，从社会环境方面对会计舞弊的成因及对策进行探析。会计舞弊的存在与社会环境紧密相关：在现存薄弱的社会道德环境下，一些人道德意识的淡薄使得会计舞弊动机成型；现存的会计法律法规的不健全为会计舞弊提供了条件。

The specific numbers of the deaths concerned with DIC and their proportion in DIC death toll are the following: 2 patients died only DIC, accounting for 9.1%, 4 cases died of DIC followed infection, accounting for 18.2%; 8 cases died of DIC followed hyperleucocytosis, accounting for 36.4%; 8 cases died of DIC followed infection and hypeleucocytosis, accounting for 36.4%.

在DIC死亡时常伴有高白、感染等诱发因素，具体如下：单纯死于DIC 2人，占DIC死亡人数的9.1%；DIC伴感染4人，占DIC死亡人数的18.2%；DIC伴高白细胞症8人，占DIC死亡人数的36.4%；DIC伴感染又伴高白细胞症8人，占DIC死亡人数的36.4%。

In the course of emending and improving the Accounting Law,it should be taken into account from the basic issues of society,politics and economy to the detailed issues of economics,which requires to construct the accounting regulation system characterized by The Accounting Law as a connecting link between the Constitution,Commercial Law and Economic Law,and other accounting regulations.

我国《会计法》的修订与完善既涉及到社会政治经济演进中的最根本的问题，也涉及到最基础的经济层面中最为具体的问题。要求构建以《会计法》上承宪法、相关商法和经济法，下统其他会计法规为特色的会计法律制度体系。

NEW CHINA'S CORPORATION ACCOUNTING SYSTEM VICISSITUDE RESEARCH ABSTRACT To study our corporation accounting system has important significances as follows: First, cleaning up the historical material of accounting and auditing, discarding the dross and selecting the essential, focalizing and systematizing the historical material, can keep accounting culture heritage better.

新中国企业会计核算制度变迁研究研究我国企业会计核算制度的变迁，具有如下重要意义：一是整理会计审计史料，去粗存精，去芜存菁，使它集中化、系统化，以便更好地保存会计文化遗产，这本身就是我国会计理论研究的有机组成部分；二是可以总结我国企业会计核算制度改革的经验教训。

Based on the summary of development of greened GDP accounting,this paper discussed on what greened GDP is,and greened GDP accounting,as well as what greened GDP for forest accounting is and its development tendency, furthermore, the main contents on greened GDP for forest accounting which includes wooded land,forests,forest products,expenditures on forest management and protection,and others discussed in this paper.

在对绿色 GDP核算由来综述的基础上，论述了什么是绿色GDP、绿色 GDP核算、绿色GDP森林核算和发展趋势，并论述了绿色GDP森林核算的主要内容以及绿色GDP森林核算的方法。

It has to be computed by the host for the actual clock rate.

主控制器可以用来计算实际的时钟速率。

Let's see what you got.

让我看看你的东西