会计

In the elaboration biology property elementary theorys foundation, This paper had pointed out the problems of agricultural enterprise biology assets accounting in our country and proposed the establishment of a workable agricultural enterprises of assets accounting measures, so that the accounting treatment of assets can adapt to the modern enterprise development and Chinas agriculture accounting can be further coordinated with the international accounting convention.

本文在阐述生物资产基本理论的基础上，指出了我国农业企业生物资产会计核算中存在的问题，提出建立具有可操作性的农业企业生物资产会计核算对策，使生物资产的会计核算能适应现代企业发展的需要，使我国农业会计进一步与国际会计惯例相协调。

This article discusses accountant theory question,on the one hand,must manifest our country accounting system endeavour and the international accounting convention trail connection,favors the deepened reform,the expansion opens,promotion development;On the other hand,we also should pay attention,reforms through our country's accountant,but also may promote the international accountant's reform,favors altogether seeks the cooperation and the development.

本文探讨的会计理论问题，一方面，要体现我国会计制度力求与国际会计惯例接轨，以利于深化改革，扩大开放，促进发展；另一方面，我们还应注意，通过我国的会计改革，还可以促进国际会计的改革，以利于共谋合作与发展。

NEW CHINA'S CORPORATION ACCOUNTING SYSTEM VICISSITUDE RESEARCH ABSTRACT To study our corporation accounting system has important significances as follows: First, cleaning up the historical material of accounting and auditing, discarding the dross and selecting the essential, focalizing and systematizing the historical material, can keep accounting culture heritage better.

新中国企业会计核算制度变迁研究研究我国企业会计核算制度的变迁，具有如下重要意义：一是整理会计审计史料，去粗存精，去芜存菁，使它集中化、系统化，以便更好地保存会计文化遗产，这本身就是我国会计理论研究的有机组成部分；二是可以总结我国企业会计核算制度改革的经验教训。

Based on analysis regarding establishment and healthy implementation of internal accounting survaillance system,determination of responsibities of relavant personnel,protection of impeaching right to violation behaviours,and strengthening of social and national survaillance for accouting works,comments are made on that we should improve the accounting survaillance system compatible with new development situation because it is an important guarantee which helps to strengthen enterprise competion and further ...

通过建立、健全单位内部会计监督制度；明确相关人员在内部会计监督中的职责权限；保护对违法会计行为的检举权利；加强会计工作的社会监督和国家监督等问题的分析后认为：在现代企业制度条件下，必须加强会计监督，健全和完善与新形势相适应的会计监督体系，它是增强企业竞争力、促进企业发展的重要保证。

The department has scored brillian academic achievements in recent years and takes the lead in such research fields as theory of double-entry accounting, auditing system, accounting for financial derivative product, management techniques of financial engineering, credit evaluation and management for small and medium sized enterprises.

会计与财务管理系拥有一支精干、富有创新精神的教学与科研团队，主要研究方向包括财务会计理论与会计信息、审计理论与实务、管理会计与实务、资本市场与投资、商业银行风险管理、投资银行业务创新，其中复式会计理论、审计制度、金融衍生产品会计、金融工程管理技术、中小企业信用评价与管理等方面的研究在国内处于领先的地位。

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。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是&独立观&。&一体观&是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

This a the occurrence of the important affairs causes a sensation very in accountancy's educational circles, causing accountancy's field to pay attention to well, because safely the affairs an absolutely not for involving is accountancy's information to lose the true problem only, also exposing a the United States as the standard that insure the accountancy the information reliability do rule to arrange the serious blemish in esse with the system, the United States finance accountancy the standard committee also needs accountancy's standard that review the United States whether the economic environment of the orientation continuous changes and improvements.

这一重大事件的发生在会计学界颇为轰动，引起了会计界的充分关注，因为安然事件所涉及的绝不仅仅是会计信息失真的问题，也暴露出美国为确保会计信息真实性所做出的准则规定和制度安排存在严重缺陷，美国财务会计准则委员会也需要检讨美国的会计准则是否适应日新月异的经济环境。

Take off Want:The creation mechanism of deceitful accountancy's information includes the internality moves because of with exterior environment two aspects:Accountancy the information produces attend meeting to account the certain benefits in an esse in information relate to, ising an internality to produce deceitful accountancy's information to move because of;Certain period law environment, political environment, culture environment with accountant business, morals level etc. factor, constituted the deceitful accountancy the exterior term of the information creation.

摘 要：虚假会计信息的产生机理包括内在动因和外部环境两个方面：会计信息生产者与会计信息之间存在一定的利益关系，是产生虚假会计信息的内在动因；一定时期的法律环境、政治环境、文化环境和会计人员业务、道德水平等因素，构成了虚假会计信息产生的外部条件。

Small firms all over the country,should execute small enterprise accounting system which restricted by Chinese government from Jan.1,2005, they should also set up accounting Dpt. according to their business volume if need, some without qualifications shall entrust a certificated financial agent to get

2005年1月1日起全国范围内小企业实行新的《小企业会计制度》，广大的小企业要根据会计业务的需要，应设置会计机构，或者在有关的机构中设置会计人员，或会计主管人员，不具备条件的，要委托经过批准设立的，从事会计代理业务的中介机构来代理记帐。

On closer examination, though, this is not a vote for multilateralism but just the opposite.

仔细审视后我们发现，这并非是对多边主义投出的赞成票，而是恰好相反。

Uncovering their weak spots, so I can defeat them.

揭露出他们的弱点，这样我就可以打败他们了。