会计

Then cited the accrual basis of revenue from commercial banks, the cost of the verification process in the concrete application and then by Chinas commercial banks adopt accrual accounting system by the existence of the problem, pointing out that this principle in Chinas commercial banks accounting easy Banks inflated income, inflated profits easily lead to false accounting; easily lead to inflation and affect the national economys health, sustained and stable development.

接着列举了权责发生制在商业银行会计处理中的运用，进而提出了我国商业银行会计核算采用权责发生制所存在的问题，指出这一原则在我国商业银行会计核算中，容易导致银行虚增收入，夸大利润；容易导致会计造假现象；容易引发通货膨胀，影响国民经济的健康、持续、稳定发展等问题。

After the implement of the Provision of the Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit, the Interim Measure of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Jing Zi [1998] No.114), Circular of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA Cai Qi [2000] No.

关于改进和加强企业年度会计报表审计工作管理的若干规定》施行后，财政部《关于印发国有企业年度会计报表注册会计师审计暂行办法》（财经字［1998］114号）、《关于国有企业年度会计报表注册会计师审计若干问题的通知》（财企［2000］905号）和《财政部关于国有企业年度会计报表注册会计师审计若干问题的补充通知》（财企［2001］707号）同时废止。

This paper centres on the basic problem of the theory frame of management accounting,management accounting theory's starting point and management accounting theory's compositive key element and inherent logic relation,and etc.

本文围绕管理会计理论框架的基本问题，探讨了管理会计理论框架研究的起点以及管理会计理论框架的构成要素及其内在逻辑关系等问题，发现了管理会计理论框架具有整体性，联系性，逻辑性，层次性，动态性等基本特征。

Through the lucubration about the AIS under the guiderline of CF of financial accounting, we propose the idea of reengneering of accounting information system and carry on an outlook about its development, with a view to provide guidance for its future.

通过对财务会计概念框架主导下的会计信息系统的深入研究，笔者提出了重构会计信息系统的思想，并对会计信息系统的发展进行了展望，以期对其未来提供指导。

The main contests of the courses are as following: the theory foundation, the research scope and the research method of senior financial accounting; The conception, category and procedure of enterprises combination; The fundamental differences and relationship of accounting, pursing and pooling of interest method; The conception of consolidated accounting statement and three kinds of consolidate theory.

高级会计学的理论基础、研究范围和研究方法。企业合并的含义、种类与程序。会计方法，购卖法和权益法的基本原理、区别和联系。掌握合并会计报表的概念，三种合并理论。合并会计报表的种类，编制合并会计报表的基础工作。

Accounting earnings can provide value relevant information to investors in China′s stock market.We choose the persistence of earnings, one of the factors that contribute to the quality of accounting earnings, as the start point of our research and use the profit from principal operations as the proxy variable of permanent earnings to examine whether the market can differentiate the accounting earnings of different persistence.

在其他研究证明了中国上市公司的会计盈余具有信息含量的基础上，本文选择了影响会计盈余质量诸因素中的一个方面———会计盈余的持续性作为研究的出发点，以在上海证券交易所上市的股票为研究对象，用主营业务利润作为公司永久性盈余的表征变量，检验市场能否区分持续性不同的会计盈余。

It is important to set up the valid system of publishing listed company accountancy information .

而在上市公司的持续信息披露体系中，会计报告扮演着最重要的角色，会计的目标就是要提供满足使用者需要的会计信息，会计报告是达到这一目标的直接手段。

At the same time, as a result of the market economy development's complexity, in the accountancy breaks the law the behavior. to look up the recidivist repeatedly, the present accounting control system faced with the serious challenge, perfect and consummates the accounting control system unceasingly, to improves the accounting control quality and the maintenance social economy order has the very vital practical significance.

同时，由于市场经济发展的复杂性，会计工作中违法乱纪行为屡查屡犯，现行的会计监督体系面临严重挑战，健全和不断完善会计监督体系，对提高会计监督质量和维护社会经济秩序有着非常重要的现实意义。

In the aspects of accounting information disclosure, we have obtained a lot of experience from mature foreign security markets and made a transformation from semiyearly report, annual report to quarterly report, semiyearly report, and annual report.

在会计制度建设方面，自九三年会计改革以来，我国已明显加快了会计法规建设步伐，在提高会计信息质量方面做了非常认真细致的工作，对保护广大投资者利益和维护我国证券市场的长期稳定和健康发展起到了非常重要的积极作用。

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。

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。。。。