核算

Depending on the research of ABC and AAM , the authors aim is offering a reference for the application of our manufacture enterprises .

本文旨在通过对作业成本核算法、基于作业基础的成本分析和基于作业基础的决策研究，为我国制造企业应用作业成本法提供借鉴之处。

Contributions of this paper are as follows:(1) Discussed the relationships of TCP mode and ACB mode and the feasibility of joint implementation of the two modes.(2) Put out that TCP mode is not only feasible in practice but also had deep theoretical basis through the case study of Zhongshan city.

本文的贡献是：(1)探讨了国库集中支付与会计集中核算的关系以及两种模式的结合实施的可行性；(2)通过对中山市国库集中支付模式的案例研究，提出该模式不仅在实践中可行，而且存在深厚的理论基础。

Position SummaryResponsible for the all accounting function including payroll, expenditures, accounts payable and receivables, general ledger ,costing, all tax matters and declaration -control and adjust journal entries; maintain bookkeeping as per tax bureau requirement-perform on time month and year end closings including journal entries, financial statement, full set of taxation reports, account reconciliations, annual audit preparation.-prepare, analyze and track financial schedules, costing, statements, forecasts-handle relationships with national / local tax bureau, banks, auditors, administration-report and consolidate financial information with the parent company in Hong Kong

职位简述负责所有财务会计相关工作，包括工资结算，费用审核，应收及应付帐款，总账，成本核算，各类税务事项及申报等-负责会计分录及账务；各项帐务处理符合税务局要求-负责月度结帐及年度结账，包括帐务处理，财务报表，完整的税务报告，帐户分析，准备年度审计等-编制，分析和跟进财务结算安排，成本核算，各项报表及预测-与国税/地税局，银行，审计人员，行政机关等外部机构建立良好关系-对香港母公司的财务信息进行报告及编制合并报表

Our country enterprise accounting system stipulated that, does not allow the enterprise to use the direct swing pin law calculation bad account to lose, the enterprise only can use the allowance law calculation bad account loss.

我国企业会计制度规定，不允许企业采用直接转销法核算坏帐损失，企业只能采用备抵法核算坏帐损失。

Have sturdy finance, financial accounting, economy professional theory knowledge, bank accountant and enterprises accounting working experience for many years, are familiar with checking and calculating and business procedure of enterprises of development of real estate, the accountants of selling enterprises and managers company, familiar with the cost accounting procedure of the manufacturing company of production, have more overall companys financial work experience, responsible for one company ( Project subsidiary of one large-scale property firm) In the earlier stage it run after not working it take the post as by accountant in charge.

具有扎实的金融、财会、经济专业理论知识，多年的银行会计和企业会计工作经验，熟悉房地产开发企业、销售企业以及经纪公司的会计核算以及业务流程，熟悉生产制造企业的成本核算流程，有较全面的公司财务工作经历，在负责一公司（一大型房地产公司的项目子公司）的前期开办工作之后任主管会计。

Dr.eye: 1.have sturdy finance, financial accounting, economy professional theory knowledge, bank accountant and enterprises accounting working experience for many years, are familiar with checking and calculating and business procedure of enterprises of development of real estate, the accountants of selling enterprises and managers company, familiar with the cost accounting procedure of the manufacturing company of production, have more overall companys financial work experience, responsible for one company ( project subsidiary of one large-scale property firm) in the earlier stage it run after not working it take the post as by accountant in charge.

具有扎实的金融、财会、经济专业理论知识，多年的银行会计和企业会计工作经验，熟悉房地产开发企业、销售企业以及经纪公司的会计核算以及业务流程，熟悉生产制造企业的成本核算流程，有较全面的公司财务工作经历，在负责一公司（一大型房地产公司的项目子公司）的前期开办工作之后任主管会计。

This paper, by establishing some functions between theoretic unit production of standard crop and natural quality of farmland graduation, and between feasible unit production of standard crop and utilization index, verifies the theoretic unit production, feasible unit production, and based on this, the regional theoretic unit production, regional feasible unit production.

通过建立农用地分等单元标准粮理论单产和自然质量等指数的函数关系、标准粮可实现单产和利用等指数的函数关系，分别核算分等单元的理论单产及可实现单产，以此为基础核算区域理论产能及可实现产能。

Call business accounting of course summary table the form again, collect summary table of proof of total staff charge to an account regularly according to proof of charge to an account, seize the form of accountant business accounting that always classifies Zhang with registering.

又称科目汇总表核算形式，根据记账凭证定期汇总编制记账凭证汇总表，并据以登记总分类账的会计核算形式。

Pervious works made attempt to re-estimate valued added of service sector,however,without exception,faced constraint of basic data required.

服务业统计核算的缺陷严重地阻碍着经济分析和经济决策。因此，改善我国服务业统计核算是当务之急。

Approved by the competent tax authorities to engage in new consulting industry (including scientific research, accounting, auditing, tax advice, and so on), information, technical service businesses or operating units, since the opening date, the first year The second year to be exempt from corporate income tax; on the new independent accounting engaged in the transportation, communications sector enterprises or business units, since the opening date, the first year of exemption from corporate income tax, levied by half the second year of business Income tax; on the new independent accounting engaged in the utilities, commercial and self-opening date, to reduce or exempt from corporate income tax for 1 year; founder of the community's public service entities, to enjoy their own businesses of all charges Relief, tax breaks, loan guarantees and a series of preferential policies such as discount.

经主管税务机关批准，对新办的从事咨询业(包括科研、会计、审计、税务等咨询)、信息业、技术服务的企业或经营单位的，自开业之日起，第一年至第二年免征企业所得税；对新办的独立核算的从事交通运输业、通讯业的企业或经营单位，自开业之日起，第一年免征企业所得税，第二年减半征收企业所得税；对新办的独立核算的从事公用事业、商业等自开业之日起，可减征或免征企业所得税1年；对在社区创办公益性的服务实体，享受自主创业的所有收费减免、税收减免、贷款担保及贴息等一系列优惠政策。

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。