会计

The inflexibility of accounting theory ; accounting concepts ; uncertainty ; accounting period ; accounting on the cash basis ; accounting practice

会计理论的刚性；会计理念；不确定性；会计分期；收付实现制；会计实务

Then the listed companies having the corrections of accounting errors in the period from 1999 to 2004 were collected as research sample. Then the incidence which spurred the listed companies adjust errors in time was testified by methods of mean value test and multivariate linear regression. The major empirical results are summarized below: the inspection of The China Securities Regulatory Commission, other supervision outside and income quality correlated positively with it. The effect on profits correlated negatively with it. The hypothesis of the CPA firm change and assets-liabilities ratio didn't correlate with it.

然后选取了1999-2004年披露了会计差错更正的深沪上市公司作为研究样本，运用均值检验和Logistic回归方法考察了上市公司立即更正会计差错的动因，实证研究结果表明：证监会的检查、其他外部监管、收益质量与会计差错的立即更正正相关，损益影响程度与会计差错立即更正负相关，而事务所的变更假设和资产负债率假设未能通过显著性检验。

Reasons of profit manipulation is excessive, this article refers to the inevitability and chanciness of giving birth to profit manipulation, mainly focusing on localization of accounting standards, accounting principles, institution of establishing accounting and accounting supervisal.

上市公司利润操纵产生的原因众多，本文将其分为造成上市公司利润操纵行为的必然性与偶然性两个方面，重点从会计准则、会计原则、会计准则制定机构、会计监管等方面存在的局限性进行研究。

In our opinion, except for the possible effects of the uncertainty about the collectibility of the project service fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, give a true and fair view of( or are presented fairly, in all material respects,) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.

我们认为，除了应收工程服务费和应收长期款项的可收回性不确定可能对会计报表产生的影响外，上述会计报表符合国家颁布的企业会计准则和《XX会计制度》的规定，在所有重大方面公允反映了ABC公司20X2年12月31日的财务状况以及20X2年度的经营成果和现金流量。

In the factors resulting that the question come into being ,that the theory of human resource accounting was not enough mature and comprehensive was the main reason .to be ahead of this fact ,we make more research in the theory, this paper aims at paving the way for application of human resource accounting .it includes the following parts:At the beginning , this paper analyses the reason why human resource accounting comes into being :the changing of environment, the disadvantage of traditional accounting and the foundation of human authority are the important contributing factors.

这个问题的产生有多方面的原因，其中最主要的因素在于人力资源会计理论不够成熟、不够健全，导致人力资源会计不能广泛的应用于实践。正是基于这种现状，本文对人力资源会计理论进行了深入的探讨，旨在为人力资源会计更好的应用于实践铺平理论道路。

Finally the methods of research are explained compendiously.

因此以会计科研方法论为对象，并对其进行深入探讨、研究，对于促进会计科研的科学化、丰富和完善会计理论体系，以及促进会计学科的繁荣与科学都具有重大理论意义。

The first part retrospect some domestic and foreign accounting fraud-related theories and topics that have brought an extensive and meaningful significance to accounting controllership, and based on former research, it discusses an identification mechanism that discovers accounting fraudulent practices from both theoretical and technological aspects.

本文的研究主要分为四个部分：第一部分回顾国内外有关会计舞弊理论及具有更广泛意义的会计操纵领域问题，并在前人研究的基础上，提出从理论层面再认识会计舞弊、技术手段识别会计舞弊整体研究思路。

Then the dissertation introduces the international and domestic achievements of the accounting for executory contract, and conducts the analysis and research systemically, I think that we should improve the traditional accounting theory before the executory contracts could be recognized and fully disclosed in the accounting reports .

第二部分介绍了国内外对履行中合约的会计处理的各种理论成果，并在此基础上对履行中合约会计进行了系统的分析与研究，认为要想将履行中合约在会计报表中予以充分的反映，必须完善现行的会计理论。

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。

To formulate an accounting standard is not away from its theoretic foundation, theory research on financial reporting from effectiveness perspective builds the substantially theoretic foundation in order to design the financial reporting standard in extractive coal industry, so to construct the theory frame on financial reporting from effectiveness perspective is another purpose.

目前，国内外关于石油天然气行业会计信息披露已发布了具体会计准则，但它不适用于煤炭等其他矿产资源；尽管国际上关于矿产资源的勘探与评价已发布了国际财务报告准则，但它只适用于生产程序的某一阶段；煤炭采掘业会计信息披露没有自己的行业规范，设计《企业会计准则——煤炭采掘业生产活动》是本文研究的重要目的。

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。。。。