查询词典 manual of accounting

Of modern information technology to the enterprise's internal control has given new meaning, financial accounting control to manual control by the common man-machine control, such as password control, data encryption, the functions of authority, access, operation log management.

现代信息技术给企业的内部控制赋予了新的内涵，财务会计控制也由人工控制变为人机共同控制，如口令控制、数据加密、职能权限、访问权限、操作日志管理等。

Its successful development solves fussy problems of manual operation of electric charge in the correlative departments of some units, such as manual entry account, manual business accounting, manual gathering etc.

它成功的开发，解决了一些单位相关部门在电费收缴问题上的人工登账、人工核算、人工汇总等繁琐的手工操作问题。从而实现了电费收缴工作的现代化。

Billing agent advantages: 1, agent billing company is to provide SMEs with accounting, tax, consulting, consultancy and supervision of professional companies, enterprises pay a full-time as long as 30 percent of the cost of accounting, you can enjoy Services of a professional team 2, agent billing companies are a professional team, all-round industry, whether it is commercial, industrial, construction, transport, securities and other accounts can be accurate treatment, and the use of modern computers to replace the old manual entry account, so writing a clear, fast, error-free.

代理记帐的好处： 1、代理记帐公司是为中小型企业提供记帐、报税、咨询、顾问监督等专业性公司，企业只要支付一个专职会计百分之三十的费用，就可以享用一个专业的团队服务 2、代理记帐公司是一个专业团队、行业技术全面，不管是商业、工业、建筑、运输、证券等帐务都能准确无误的处理，并且使用现代化计算机代替古老的手工记帐，做到字迹清楚、速度快、无差错。

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。

In the experiment construction of fundamental accounting course in the industry science universities and colleges,the manual accounting principle and EDP accounting principle should be developed simultaneously,not merely teach the basic principle of account keeping about manual accounting,but strengthen the basic principle of account keeping about EDP accounting.

1加强会计实验的必要性和重要性诺贝尔奖获得者、实验物理学家丁肇中教授曾说："自然科学理论不能离开实验的基础……我希望由于我的这次得奖，能够唤起发展中国家的学生的兴趣，从而注意实验工作的重要性"；著名物理学家冯端院士也讲，"实验室是现代化大学的心脏……实验室的重要性，再强调也不过分"。

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。

Manual accounting system, there will be because of the accounting staff inadvertence, fatigue or excessive handling, and other aspects of inadvertent errors arising.

手工会计系统中，会出现由于会计人员的粗心大意、疲劳或处理环节过多等而产生的无意错误。

The text introduces four types of profit window dressing in statements firstly, drawing lessons from knowledge of experience of manual work, basing on the structure of "The Statement of Profits and Lots", sums up ten important financial indicatrix , which is used as the method to complete the judging process of the types of profits window dressing in accounting theory in advance.

本文从介绍会计报表利润粉饰四种基本类型的特征入手，借鉴人工经验、依据《利润表》的结构关系，研究总结出十个重要的识别会计报表利润粉饰的财务指标，依指标数值的变动关系从理论上先行完成识别报表利润粉饰类型的判断过程。

"ERP Integrated Training Enterprise Information sand table" based on "ERP sandbox simulation" course simulation business, to simulate a company's business activities, the experimental data, accounting and business management in accordance with the basic requirements of design information-based solutions, in line with "ERP sand table simulation" course in contrast to the manual mode of operation, so that students deal with personal feelings manual and computer processing set up between the posts, business processes, work efficiency differences, a deep understanding of the necessity and advantages of information technology.

ERP沙盘企业信息化综合实训》基于《ERP沙盘模拟》课程中的模拟企业，以模拟企业的业务活动为实验资料，按照会计核算与企业管理的基本要求，设计信息化解决方案，以与《ERP沙盘模拟》课程的手工操作方式形成对比，使学生切身感受手工处理和计算机处理之间在岗位设置、业务流程、工作效率等方面的差异，深刻理解信息化的必要性及优越性。

The experiment means adopted when opening experiment courses at the accounting manual lab is holo-authentic simulation enterprise accounting environment, transplanting a true business period of the enterprise for the students; through guidance, the students can independently finish a series of accounting work such as voucher filling and preparation, account keeping, virement, account settlement and report filling etc.

在会计手工实验室开设实验课程时所采用的实验手段为全真模拟企业会计环境，为学生移植企业真实的一个业务期，通过指导使学生全程独立完成包括凭证填制、记账、转账、结账及报表填列等一系列会计工作来提高学生的实际业务操作能力。

It is also known as one of the most poisonous naturally occurring substances.

它也被称为一个最自然发生的有毒物质。

The greatest stress is found at the location on the cross section where V is the largest.

最大应力出现在横截面上V为最大的地方。