会计单位

THE ACCOUNTING PERIOD CONVENTION It is contemporary accounting practice to measure the result of an entity's operation over a relatively short period and to present a balance sheet at frequent intervals.

会计期间惯例现代会计实务是对一个单位在较短期间内的经营成本进行计量，并定期编报资产负债表。

The case of accounting frame-up of listed company on the security market at present and other economic cases ,all are related to the fact that internal accounting control is weak in the unit too.

当前证券市场上出现的上市公司会计造假案与其他经济案件，也无一不与单位内部会计控制薄弱有关。

New system: Lower 990 new accounting system of compiling and lowering dragons since publishing in 1999 of dragon and put in the software in advance, users can choose the applicable accounting system , can also follow the self-defining function that the software offer in unit property of the root , carry on system design.

新的制度：降龙990收集整理了降龙九九出版以来的新会计制度并预装在软件中，用户可根单位性质选择适用的会计制度，亦可根据软件提供的自定义功能，进行制度设计。

Soon after the Andersen reversal, the independent accounting standards board voted 7-0 for expensing options. Predictably, the major auditing firms and an army of CEOs stormed Washington to pressure the Senate –what better institution to decide accounting questions?– into castrating the FASB.

在安达信立场转变后不久，独立的会计准则委员会以7比0的票数通过将选择权成本列为费用，而如预期的，大型会计师事务所以及大群的CEO蜂拥赶赴首府华盛顿向参议院施压企图废掉FASB，到底是哪一个单位最适合来处理会计问题啊！

Article 46 Where the person in charge of a unit persecutes or retaliates against the accounting personnel, who perform their duties according to law and oppose acts violating the provisions of this Law, by means of demoting to a lower rank, removing from post,transferring working post,dismissing from employment or expelling from the units, etc., and therefore constitute a crime, criminal responsibility shall be investigated in accordance with law; if no crime is constituted, administrative sanctions shall be imposed according to law by the units to which they belong or the unit concerned.

第四十六条单位负责人对依法履行职责、抵制违反本法规定行为的会计人员以降级、撤职、调离工作岗位、解聘或者开除等方式实行打击报复，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，由其所在单位或者有关单位依法给予行政处分。

Article 32 Where the public finance department, in the process of implementing an accounting supervision and examination, finds that any person-in-charge of an entity retaliates on any accounting practitioner who performs his duties and functions according to law, it shall give a treatment according to the provisions of Article 46 of the Accounting Law.

第三十二条财政部门在会计监督检查中发现单位负责人对依法履行职责的会计人员实行打击报复的，应当依照《会计法》第四十六条的规定处理。

The centralized accounting control system can monitor and control the information of the sub-units in their accounting transacts, it is the precondition of the budget management.

集中会计监控体系就是对集团公司所属各单位的会计业务处理信息实行集中统一管理的一种制度，是全面预算管理有效实施的根本保证。

Therefore discusses and studies accountant to supervise, thus safeguards accountant to supervise effectively carries on, not only is maintains the socialist market economy order the important foundation, simultaneously also promotes the important guarantee which unit interior accountant the inspector general effectively carries on.

因此讨论和研究会计监督，从而保障会计监督的有效进行，不仅是维护社会主义市场经济秩序的重要基础，同时也是促进单位内部会计监督有效进行的重要保证。

The other assumptions are the going-concern assumption, the accounting period assumption, and the stable money-unit assumption.

主要概念是会计主体概念，其他的假设有持续经营假设，会计期间假设，稳定货币单位假设。

With the development of information technology, the application of computer on each industry has been extended. The basic way in Accounting is Computerized Accounting Information System. Nowadays many companys in our country have already began to use Computerized Accounting Information Software. We have confidence that the transition from handworked accounting to computerized accounting will completely fulfilled several years later.

随着信息技术的发展，计算机在各行各业的应用已日益扩大，在会计领域最基本的、最普遍的是会计电算化，国内许多企事业单位都已使用电算化会计软件，相信不久的将来，我国将完全实现从传统的手工账向会计电子账的转变，而绝大多数会计师事务所还停留在手工审计上。

I am sure after a few weeks of adaptation and familiarization I will have no difficulty in functioning on a daily basis in an English speaking society or in participating fully in graduate studies.

在大学的三年的学习生活不仅给予我自身的充实，更重要的是磨练和培养了我较强的自觉能力和严谨，踏实的作风以及不怕困难的精神，对未来充满了信心！

As the first volcanoes erupted, one of the gases that bellowed out was steam.

在第一批火山喷发时，喷出的气体之一就是水蒸汽。