企业会计

This papers analyzed the features of accounting and computerization in such field,the ...

本文分析了我国大型企业会计电算化的特点，对电算化会计信息系统的需求，并提出了建立大型企业电算化会计信息系统的策略。

The paper, first of all, particularly expounded the new characteristics of the control within the accountants of the enterprises on the accounting computerization basis-control object dualization, control key points singularity, control form procedure, control content data, control range magnifying, and control technique modernization; then put forward the new methods of increasing the enterprises.

具体地阐述了在会计电算化条件下，企业会计内部控制的新特点———控制对象二元化、控制重点单一化、控制形式程序化、控制内容数据化、控制范围扩大化、控制技术现代化；其次提出了企业会计内部控制应增加的新方法，并作了相关的建议。

In order to change the rigidity of accounting policies, the incomparability of accounting information and the inflexibility of accounting system, on December 29, 2000, the Ministry of Finance issued the Accounting System for Business Enterprises, which has great significance on standardizing the accounting treatments and improving the quality of accounting information.

为了改变原会计制度下形成的会计政策僵化、信息可比性差、制度弹性小等局面，2000年12月29日财政部发布了《企业会计制度》，对于规范会计核算工作，提高会计信息质量具有重要意义；同时，也进一步扩大了会计与税法之间的差异，增大了纳税调整的难度。

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。

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。

principle in business accounting,《business accounting system》and some concreted principles reflect this principle.

谨慎性原则是企业会计核算中运用的一项重要原则，《企业会计制度》和已发布的具体会计准则充分体现了这一原则。

Entry-level bookkeepers/assistant bookkeepers, Accounts Payable Clerk, Accounts Receivable Clerk, Inventory Clerk, Payroll Clerk, Tax Accounting Clerk, Cost Accounting Clerk, Property Management Accounting Clerk, Tax Services Associate, Tax Preparer, Small Business Office Manager, Small Business Accountant/Information Technology Manager.

初级薄技/助理薄技，账款管理员，收款办事员，库存办事员，工资办事员，秘书税务会计，物业管理会计办事员，税务服务助理，报税，小企业办公室经历，小企业会计/信息技术经理。

Along with economic development,especially the appearance of derived finace instruments,historical cost is becoming hard to cope with such complicated situation. Fair value is introduced to some related rules of International Accounting Standards Board and transacted widely. In 2006,fair value was lead into our new Accounting Standard for Business Enterprises - Basic guidelines as accounting standards project of the accounting measurement attributes. It generally has same range of fair value in international accounting standards,mostly tend to be like international accounting standards.

摘 要：随着经济的发展，特别是衍生金融工具的不断涌现，历史成本逐渐难以应付如此复杂的局面，国际会计准则理事会的有关准则中引入了公允价值并对其进行了广泛的运用。2006年，我国新《企业会计准则-基本准则》引入公允价值作为会计计量属性的会计准则项目，与国际会计准则中公允价值的范围基本一致，与国际会计准则趋同。

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。

Therefore, this paper discusses the matter from the nature of the assets and the influence the new accounting standards has on surplus managements through assets. Supp

缘此从资产本身的性质和企业会计准则的变化通过资产给企业盈余管理带来的影响两大方向进行讨论，并辅以大量实例，由此考查企业盈余管理的行为，来检测我国会计规范实施的效果。

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。