企业会计

Analysis in combination of relevant regulations on enterprise accounting system , enterprises accounting principle, and tax law benefits the correct accounting and tax-payment adjustment and meanwhile provides therieatcal the.

本文结合企业会计制度、企业会计准则与税法的有关规定对其进行分析，以便于企业正确进行会计核算和纳税调整。

After illustrating the concept of ERP and accounting informatization,We analyse the corporational accounting informatization's problems under the ERP environment.These problems are as follows :The firms don't have a clear picture of accounting informatization's ideas ; They are badly in need of specialized persons who possess abundant comprehensive abilities.In order to solve the above problems we come up with the following ideas

本文在阐述了ERP及会计信息化的相关概念基础上，分析了ERP环境下企业会计信息化的存在的问题，主要表现为：企业对会计信息化的理念的认识不到位；会计软件兼容性差；ERP环境下信息的开放性不足；ERP系统会计工作内部控制薄弱；缺乏具有综合能力的专业人员。

Renew their corporational management philosophies; Validate their ERP and accounting information system to make sure that they work in harmony through different functions;Realize the relevant centralizational data management to ensure the timeliness of information; Reinforce the construction of internal controls with ERP system;Foster versatile talents to run the corporational accounting informatization effectively.

并提出加强ERP环境中企业会计信息化的措施，包括高层领导更新企业管理理念；做好ERP系统与会计信息系统的同源分流工作；实现互联互通的集中化数据管理确保数据传递的时效性；加强ERP系统内部控制制度的建设；培养复合型的管理人才，以确保企业会计信息化工作顺利进行。

In this dissertation by analysis and comment we point out that though the current model of accounting supervision to SOE makes some progress in contrast with the traditional model, there still exist lots of problems. For example, the accounting assignment system doesn't coordinate with the modern enterprise institution and contradict with corporate law of PRC. The timeliness of supervision by CFO with double roles and assigned expediter (board of supervision of external assignment) is not obvious. The crux is that the assignment of decision maker and supervision-and-binding principal is unreasonable.

本文在对我国现行的国家出资者对国有企业会计监督的各种模式（包括会计委派制、财务总监委派制、稽察特派员或外派监事会制、财政监察专员制度、国家审计和社会审计等）进行分析评说后指出，虽然现行模式比传统的国有企业会计监督有了一些突破，但是仍然存在不少问题，表现在会计委派制与现代企业制度之间的不相协调、与《公司法》规定冲突、财务总监的双重身份及稽察特派员监督时效性不强等。

Corporation accounting system was impacted and damaged by Big Quantum Jump after its establishment immediately.

一是1978年党的十一届三中全会以后，对"文革"中遭到破坏的企业会计核算制度进行重建和发展，并以《外商投资企业会计制度》为代表，对企业会计核算制度改革的模式进行探索。

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。

This paper systematically outlines the characteristics of enterprises' false accounting information in the Zhujiang kiver Delta Region at present by investigation, and puts forward few solutions according to the objective reality.

本文通过调查研究，比较系统地总结出当前珠江三角洲地区企业会计信息失真的特征，并针对实际情况提出解决企业会计信息失真的建议和对策，对于提高企业会计信息的真实性有一定的实用价值。

For connoisseurs of chicanery, I have attached as Appendix A on page 22 a previously unpublished satire on accounting practices written by Ben Graham in 1936. Alas, excesses similar to those he then lampooned have many times since found their way into the financial statements of major American corporations and been duly certified by big-name auditors. Clearly, investors must always keep their guard up and use accounting numbers as a beginning, not an end, in their attempts to calculate true "economic earnings" accruing to them.

有趣的企业会计并不是件新鲜事，对于企业诈骗的专家，我特别附上班哲明葛拉罕在 1936 年所写未经出版有关会计做帐的讽刺性文章，自此之后，我们可以发现这种葛拉罕所描写的方法散见于各大美国企业财务报表中，而且全部都经过各大会计师事务所签证背书，所以对此投资人必须特别提高警戒，要了解在计算一家公司的实质的经济盈余时，会计数字只不过是个出发点，而绝非是最后的结果。

According to article structure, this article's main research content and innovation are as follows: The first part, by giving a summary of the conceptive elaboration to the corporate legal risk, and recapitulating the influence from corporate legal risk to the corporate and corporate accounting, has been indicated the relations about the corporate legal risk and accounting.

按照文章结构顺序，该文主要研究内容和创新点如下：第一部分，对企业法律风险进行了概念性的阐述，并归纳了企业法律风险对企业、企业会计方面的影响，明确了企业法律风险与会计之间的关系。

But traditional business accounting hasn't direct provision about how to account these environmental events, so standardizing the accounting of enterprise's environmental protection business on system level , namely establishing enterprise environmental accounting system is the product of incorporating environmental protection business into business accounting system.

随着环境问题的日益突出，企业发生的环境事项也越来越多，然而传统的企业会计对这些环境事项并没有明确的核算规定，因此在制度层面上规范企业环保业务的核算，即构建企业环境会计制度，是将环保业务核算融入企业会计制度的产物。

At the rear was an innovative combination transaxle with the gearbox, clutch, differential, and inboard-mounted drum brakes.

在后面是与变速箱，离合器，差的创新结合变速，和内侧安装鼓式制动器。

For more people can apprecaite and have the master work, there is reproduction painting appears in the market, the large various selection of paint,the high saturation of color plus the plentiful sfumato, to make the reproduction perfect copy and detail as original painting, so as to meet the requirment of amateurs who love art paintings,they do not need to pay high price to get classical paintings.

颜料色域广，色彩饱和度高，色彩层次丰富，图像色彩还原真实，能完美的复制原作，满足艺术爱好者欣赏，艺术爱好者们不用支付昂贵的价格就能拥有经典油画。