会计

In the construction project contract award, the owner generation of buckle business tax money and the additional situation is very common, how always wraps the unit to sublet the project generation of buckle tax money to carry on the correct calculation,"Business accounting System","Construction Business accounting Calculates Means" as well as in 2006 promulgates "Business accounting Criterion 15th -- Construction Contract" to has not sublet the project the accounting to make the explicit stipulation, this article is really to this situation, has carried on the detailed elaboration on the owner generation of buckle tax money's subpackage project tax treatment and the accounting method.

内容摘要：在建设工程发包中，业主代扣营业税金及附加的情况十分普遍，总包单位如何对分包工程代扣税金进行正确的核算，《企业会计制度》、《施工企业会计核算办法》以及 2006年颁布的《企业会计准则第15号——建造合同》中均未对分包工程的会计核算作出明确的规定，本文就是真对这一情况，就业主代扣税金的分包工程税务处理及会计核算方法进行了详细的阐述。

The main body of a book take environment accountant basic theory as basis mainly, the accountant measures limitation there existing in the aspect measuring in environment accountant to tradition , environment accountant meterage attribute and method measuring carry out Tuo tractility analysis a train of and self viewpoint studying, and giving a few out in the field of environment accountant meterage.

本文主要以环境会计基础理论为依据，对传统会计计量在环境会计计量方面存在的局限性，环境会计的计量属性及计量方法进行一系列的拓展性分析和研究，并在环境会计计量方面给出一些自己的观点。

Referring to the results of study on Human Resources Accounting, this paper first analyzes the necessity and feasibility of Human Resources Accounting in China, introduces the history and basic theories, focuses on three different models of examination and calculation and deliberates on the advantages and disadvantages of each one.

本论文在参考国内外人力资源会计研究成果的基础上，首先分析了我国人力资源会计发展的必要性和可行性，其次介绍了国内外人力资源会计的发展历程和基本理论，然后重点论述了人力资源会计的两大基本内容：人力资源成本会计和人力资源价值会计。

Accounting errors have been studied in this article, fully aware the inherent hypostases of the accounting errors, correction methods and exertion.

会计差错的发生是会计核算的过程中不可避免的，只要存在会计业务及其各种复杂的原因，就有存在会计差错的可能，就有研究会计差错的必要。

Under the premise of grasp the basic konwledge of accounting errors masterly, the accounting treatment for accounting errors have been studied in this article, fully aware the inherent hypostases of the accounting errors, correction methods and exertion. Through the correlative case analysis to learn more about the steps of error correction and operation of the process.

在熟练掌握了对会计差错的基本知识的前提下，本文对会计差错更正的相关会计处理进行了研究，充分了解会计差错的内在本质，更正的方法和运用，通过案例的分析详细了解会计差错更正的步骤和操作过程。

Under the premise of grasp the basic konwledge of accounting errors masterly, the accounting treatment foraccounting errors have been studied in this article, fully aware the inherent hypostases of the accounting errors, correction methods and exertion. Through the correlative case analysis to learn more about the steps of error correction and operation of the process.

在熟练掌握了对会计差错的基本知识的前提下，本文对会计差错更正的相关会计处理进行了研究，充分了解会计差错的内在本质，更正的方法和运用，通过案例的分析详细了解会计差错更正的步骤和操作过程。

The rapid developments of e-commerce bring great influence to accountant work ,the accountant work s tends to internationalizes day by day:accounting means are more diversified and more modernized,the accountant's service range is more extensive,high expectations are asked for accounting personnel's quality.

电子商务的迅速发展给会计工作带来了极大的影响，会计工作日趋国际化，会计手段更加多样化和现代化，会计的服务范围更加广泛，对会计人员的素质要求更高。

The rapid developments of e-commerce bring great influence to accountant work,the accountant works tends to internationalizes day by day:accounting means are more diversified and more modernized,the accountant's service range is more extensive,high expectations are asked for accounting personnel's quality.

电子商务的迅速发展给会计工作带来了极大的影响，会计工作日趋国际化，会计手段更加多样化和现代化，会计的服务范围更加广泛，对会计人员的素质要求更高。

It is impossible to barely work out more strict accounting standards to narrow the extent of professional judgement.

于是 ，人们开始呼吁，要从制定严格会计标准(本文把会计准则和会计制度统称为会计标准，下同)的层面上来加强会计信息失真的防范。

With new technology being constantly developed, more and more demand is made on financial management and accounting.

面对新技术发展的浪潮，对财务管理和会计核算的要求也越来越高，推行会计电算化，特别是加强会计电算化的应用管理，是实现会计工作电算化、提高会计管理水平，促进网络财务规范的重要保证。

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。