核算

Methods The total-cost accounting management system had 9 sub-systems with 63 function blocks including of charging, medicine, goods and materials, human resources, guest rooms, current submitting expense, department cost account and synthetical search handling.

方法开发研制包含有收费管控、药品管控、物资管控、资产管控、人力资源管理、客房管控、日常报销、科级核算、综合查询等9大子系统63个功能模块组成军队疗养院全成本核算管理信息系统。

Once more, on the text this paper studies and discusses the fundamental, including network accounting connotation, similarities and differences of network accounting and traditional manual accounting and CAIS, technology criteria of network and some advantage; influencing, on trad- itional accounting theory(mainly focusing on, general principle etc.), ob- taining and making use of information; specialty, risk and precautionary, and so on. it puts forward the consult and sug- gestion.

再次，在主体部分围绕网络会计的基本原理(包括网络会计的内涵、网络会计与传统手工会计和会计电算化的异同、网络会计系统的技术标准、及其具有的优点)，网络会计对传统会计理论的影响(集中在会计的核算前提条件、核算一般原则等方面)，网络会计下会计信息的获取与使用，网络会计具有的特殊性及由此产生的风险和防范措施等若干方面进行详细的研究和探讨并阐述个人的基本观点，从而为网络会计在我国的健康顺利发展及为经济建设服务提供有益的参考和建议。

The second section finds the problems of costing and cost management in the commercial bank through analyzing the status quo. The problems are that the commercial bank of China only pays attention to command of explicit expense, but overlooks implicit cost and opportunity cost. And the commercial bank of China has not the conception of value chain.

第二部分本论文通过分析目前我国商业银行成本核算和成本管理的现状，找出其成本核算和管理中存在的问题，即注重显性费用的控制，忽略隐性成本、机会成本的支出，缺少系统的价值链观念。

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。

During the massive costs squeeze into the construction-in-progress, inflated profits Construction-in-progress is only accounting and engineering costs related to some of the costs and expenditure accounting subjects, but in the end with what works, which has nothing to do with the project, in terms of non-Action is difficult to distinguish between the strict, as some travel, hospitality, etc.

六、大量期间费用挤入在建工程，虚增利润在建工程仅仅是核算与工程开支有关的一些费用和支出的会计科目，而到底哪些与工程有关，哪些与工程无关，对非经办人而言是难以严格区分的，如一些差旅费、招待费用等，一些上市公司在建工程的核算内容随意性较大，将大量期间费用列入在建工程，虚增利润。

The results showed a perfect inosculation between the ecological footprint and the development characteristics and spatial pattern, and illustrated that the optimized EF model could make a better orientation for the environmental pollution in the system, and also, could roundly explain the environmental effects of human activity.

说明优化的模型在内涵上为环境污染在生态足迹模型中进行了较准确的定位，使结果能更全面地反映人类活动对生态环境的影响，在核算的完整性和客观性上均优于传统的生态足迹核算体系。

Since the invisible assets have become the most important investment...

分析我国无形资产的现状，针对管理及核算存在的问题提出改进的建议，将有助于无形资产的会计核算及经营管理。

The accounting of subsidiary production cost, manufacturing cost accounting, the distribution of production fee between completed production and products; the methods of cost accounting are specified as varietals method, job lot method, method of fractional steps, sorting technique method and quota means

辅助生产费用的核算、制造费用的核算、生产费用在完工产品与在产品之间的分配；成本计算的品种法、分批法、分步法、分类法、定额法

Statistics and accounting are the basis of the national income accounting.

林业是国民经济的重要组成部分，统计核算和会计核算是国民经济核算的基础。

Accounting for bonds payable closely parallels accounting for notes payable.

应付债券的核算与应付票据的核算很相似。

Cynanchum Lingtai apricot production in the average weight 65 grams, the brightly-colored fruit, juicy rich, sweet-sour taste, sweet from the nucleolus, when the late Qing Dynasty famous Shaanxi, Gansu provinces, the Qing imperial court Tongzhi tribute for years.

灵台生产的牛心杏平均单果重65克，果实色泽鲜艳，汁多味浓，甜酸适口，离核仁甜，清末时就驰名陕、甘两省，清同治年间曾为朝廷贡品。

Chenopodium album,Solanum nigrum, and Amaranthus retroflexus were very susceptible to the herbicides. Polygonum persicaria and Abutilon theophrasti were relatively less susceptible to the herbicides, and Lycopersicon esculentum was not susceptible to it. The relationship between reduction rates of weed biomass and PPM values of weed leaves 2,4, and 6 days after treatment was established.

供试的6种杂草对该混剂的敏感性存在显著差异：红心藜Chenopodium album、龙葵Solanum nigrum和反枝苋Amaranthus retroflexus对该混剂最敏感，ED90值分别为47.65、71.67和29.17g/hm2；春蓼Polygonum persicaria和苘麻Abutilon theophrasti敏感，ED90值分别为96.91、114.20g/hm2；而番茄不敏感。