会计

The factors that affect accounting organization change are organization change, introduce of information technology, adjustment of organizational function, adjustment of accounting organization, adjustment of power and responsibility structure.

另一方面，组织变革直接冲击着传统的、长期遵循的组织管理原则和组织中的会计组织、会计系统，引发对组织中会计组织、会计系统进行再认识、再设计。

This paper focuses on the discussion of fundamental accounting error adjustment method and its accounting treatment essence in practical area to make up scarcity of earnings management study.

关于上市公司采用重大会计差错更正方式调节盈利数据的专门研究文献更少，对此的讨论基本上都将其与会计政策和会计估计变更的处理归成一类，实质上是对追溯调整法调整报表期初数据在盈余管理中具体运用的研究，没有区别会计政策变更和差错更正的本质。

The accounting staff of professional ethics and its loss of professional ethics made a profound analysis of the causes and how to strengthen the accounting professional ethics made a number of specific measures, which reflect the profound ethical accounting is the professional activities of the accounting adjustment of interest means.

对会计人员职业道德的现状及其职业道德失范的成因作了深刻剖析，并就如何加强会计职业道德建设提出了一些具体措施，由此深刻体现会计职业道德是调整会计职业活动利益关系的手段。

This paper points out a viewpoint on international harmonization of accounting,that is a country's domestic accounting standards established by its own accounting organization or authority institute should be basically consistent with International Accounting Standards through consultation and adjustment.

会计国际协调，是指一定国家的会计组织或机构之间经过协商，调整其所制定的本国会计准则，使其同国际会计准则取得基本一致的过程。

Explain what is earnings management and point out that the ill-use of accounting policy, accounting estimate change and fundamental accounting error adjustment is the main method of earnings management in the near future.

对什么叫盈余管理进行了解释并指出随着盈余管理的手段越来越隐秘，滥用会计政策，会计估计及重大会计差错更正，随意变动八项资产减值准备的当期计提以及冲回金额，实现会计利润年度调节的目的，逐渐成为近几年来主要的盈余管理方式。

Challenge: Certain disparity exists yet in China's current accounting criterion and international accounting convention; The situation that the accounting office of our country unifies the whole country is broken, accountant may face the danger of the unemployment , Excavating to outstanding talent of foreign businessman, may cause the loss of the domestic talent .

挑战：中国现行的会计准则与国际会计惯例还存在一定的差距；我国会计事务所一统天下的局面被打破，会计人员可能面临失业的危险，外商对优秀人才的挖掘，可能导致国内人才的流失。

The new accounting standards have constructed the quite complete organic unification system for the first time, established comprehensively to report that the user made the macro-scientific policy-making to provide really has, reliable, fair and just is related the accounting information the business finance report goal, also has realized with international accounting convention hastening with, also has given dual attention to China's actual situation and accountant is familiar with.

新会计准则首次构建了比较完整的有机统一体系，全面确立了为报告使用者作出科学决策提供具备真实、可靠、公允的相关会计信息的企业财务报告目标，既实现了与国际会计惯例的趋同，也兼顾了中国的实际情况和会计习惯。

Whether the accounting documents, account books, financial accounting statements and other accounting materials are truthful and complete

会计凭证、会计帐簿、财务会计报告和其他会计资料是否真实、完整

Network Accounting and the emergence of progressive development, the impact of the lunwen114traditional accounting theory and practice, but also the impact of the traditional accounting software and accounting entry.

网络会计电算化的产生及逐渐发展，冲击了传统的会计理论和实务，也冲击了传统的会计软件及会计录入。

In the case of existence of all kinds of "rent seeking" phenomenon, it's necessary to optimize the accounting policy choice in terms of corporations' self-restriction, the improvement of accounting raw and regulation system, the fulfillment of accounting supervision and betterment of the research on accounting policy choice.

在各种&寻租现象&存在的情况下，就需要从会计主体的自身约束、会计准则的完善、会计监督的落实以及会计政策选择理论研究的改进和完善各个角度来优化会计政策选择。

Since historical times,England ,where the early inhabitants were Celts, has been conquered three times .

从有历史以来，英国，在此地早期居住的是凯尔特人，已经被征服了三次。

Bluetooth OBEX File Transfer Enables the sending and receiving of files on your phone via Bluetooth.

蓝牙OBEX文件移动允许经过蓝牙传送和接受文件。。。。