会计

Article 13 Accounting documents, account books, accounting statements and other accounting materials must all comply with the unified accounting system of the State.

第十三条会计凭证、会计帐簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定。

Article 13 Accounting documents, account books, accounting statements and other accounting materials must all comply with the unified accounting system of the State

第十三条会计凭证、会计账簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定

In the five years, I want to make an accountant, but do not represent an accountant, I gave up what I read English, English I will still try to read to write, I want to make an accountant might some difficulty, because I haven't got up to still study accountant evidence, but after I graduate, and heart to still study accountant evidence of accounting work, I now is in the first year of the financial, therefore, I will go to the training examination, I find an accountant, then the third, four, five years later will work harder upwards, but also a layer of development, I will study English hard

我在这5年里想去做一名会计，但做一名会计并不代表我放弃了我现在所读的英语专业，英语我还是会努力的去读去写，我想做一名会计可能有些困难，因为我现在还没有考到会计证，但是毕业后我会去学心会计，然后考会计证，我现在的工作是财务，所以在第一年的时候，我会去培训考试，第二年我会找一份会计，然后第三，四，五年以后会更加努力的向上一层发展，但是同时我也会努力学习英语的

Different accounting policy results in different or apposite accounting information, which serves as the basis of decision-making. It follows that the users?decision may vary accordingly.

企业选用不同的会计政策，将会得出不同的甚至相反的会计信息；会计信息又是信息使用者进行决策的依据，因而不同的会计政策下产生的会计信息可能导致使用者作出迥然不同的决策。

This paper will provide the basics information about emerging of HR asset, the intension of HR asset account method, as well as the relationship between HR and HR assets; followed by an analysis on the booking method for HR assets.

文章阐述了人力资本会计产生的基础，人力资本会计理论的内涵以及人力资本会计与人力资源会计的联系和区别，并在此基础上分析了人力资本会计的账务处理方法

Meanwhile, it objectively requires to be incompatible with the reform of accounting and its supervision.

与此同时，客观上要求会计改革与之相适应，在会计对象的定位、会计主体的构成、会计要素的拓展、投资价值的计量、投资收益的分配及其权益的积累等方面，科学地变革会计核算体系。

There are a lot of analysis models,index and data involved in management accounting,which is used by people without deliberations,and considered as absolute correctness However,management accounting has not been developed so consummately In fact,there still remain many questions deserving further study and discussion For example,some methods are not actual,while some don't take cost into consideration at all More attention should be paid, and more efforts are needed to make management accounting mor...

管理会计学科知识中涉及到大量的分析模型和数据指标，在现实生活中往往被人们不加推敲地生搬硬套，视其为当然的权威、绝对地正确，使管理会计的学习应用趋于教条化。而实际上，管理会计还是一门发展并不十分成熟的学科，其中存在许多值得我们进一步研究和论证的问题。例如，有些方法已明显与现实脱节，有些方法还停留在以静止的观点看问题，有的不考虑管理会计这一信息系统中数据信息的取得成本，有的分析模型一味追求精确复杂反而失去了实际应用价值，有的分析方法干脆就不具备多少严谨性和可信性。本文针对以上问题进行了讨论，旨在抛砖引玉，使管理会计这一学科更加健全和完善。

Our country appear a lot of accounting information distorted problem, I Congress is it supervise store in questions to count, make accounting materials of our country , have convincingness , a lot of distrust accounting materials of our country of country, have increased the negative growth that my Congress counted the undertaking.

我国出现很多会计信息失真问题，我国会计监督存在着不少的问题，使得我国的会计资料，没有说服力，许多国家的不信任我国的会计资料，增加了我国会计事业的负增长。

After illustrating the concept of ERP and accounting informatization,We analyse the corporational accounting informatization's problems under the ERP environment.These problems are as follows :The firms don't have a clear picture of accounting informatization's ideas ; They are badly in need of specialized persons who possess abundant comprehensive abilities.In order to solve the above problems we come up with the following ideas

本文在阐述了ERP及会计信息化的相关概念基础上，分析了ERP环境下企业会计信息化的存在的问题，主要表现为：企业对会计信息化的理念的认识不到位；会计软件兼容性差；ERP环境下信息的开放性不足；ERP系统会计工作内部控制薄弱；缺乏具有综合能力的专业人员。

There are many factors influencing accountant distortion, for example, it is unreasonable for accountant management system, distempered for legal supervisory system, lack of audit arrangement system, low personal qualification of accountants, distorted accountant by which are not accountant staff, and so on.

引起会计信息失真的因素很多，如会计管理制度不合理，法律监督机制不健全，审计制度安排存在漏洞，会计人员素质低，非会计人员对会计行业的扭曲等等。

Means the parent directory, so this command means to execute "toolchain.sh," which is in the current directory.

代表父目录，所以这个命令就是执行当前目录下的"toolchain.sh"。

Yes,In fact,I'm on our city ream.

是的。事实上我是我们市队的。