manual of accounting

manual of accounting的基本解释

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会计手册

与manual of accounting相关的网络例句 [注：此内容来源于网络，仅供参考]

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

According to a questionnaire issued by the Hunan Normal University athletes CHOOSE parade the status of sport injury, injury causes, preventive measures were discussed, mainly come to the following conclusions:① CHOOSE parade of the athletes sports injuries are more common, the rate of injuries 88% of the injury concentrated in the wrist position and thighs of 35.84%; waist accounted for 16.98 percent, 15.09 percent of the knee, shoulder or 11.32 percent, accounting for 9.43 percent of ankle, elbow or 7.54 percent, abdomen, accounting for 3.79%② CHOOSE Exercises for the main types of injury ligament injury, accounting for 33.96 percent; joint injury, accounting for 16.98 percent; muscle sprain, accounting for 15.09 percent; contusion, accounting for 11.32 percent; periostitis, accounting for 9.43%; tenosynovitis, accounting for 7.54 % bursitis, accounting for 3.77%; fracture, or 1.88 percent ③ CHOOSE Exercises injury in the course divided into acute injury and chronic injuries, mainly to acute injury.

根据所发放的运动员问卷对湖南师范大学啦啦操运动员运动损伤的现状、损伤成因、预防对策进行了探讨，主要得出以下结论：①啦啦操运动员运动损伤的情况较为普遍，伤病率达88%；损伤的部位集中在手腕关节和大腿占35.84%；腰部占16.98%，膝关节占15.09%，肩关节占11.32%，踝关节占9.43%，肘部占7.54%，腹部，占3.79%②啦啦操运动损伤的种类主要为韧带拉伤，占33.96 %；关节损伤，占16.98%；肌肉扭伤，占15.09%；挫伤，占11.32%；骨膜炎，占9.43%；腱鞘炎，占7.54%；滑囊炎，占3.77%；骨折，占1.88%③啦啦操运动损伤的病程分为急性损伤和慢性损伤，以急性损伤为主④啦啦操运动损伤的时间主要集中在10一12月份，1一3月份⑤啦啦操运动员运动损伤的预防对策主要包括：注重体能训练提高体能储备、合理安排训练内容和负荷、加强身体全面训练和易伤部位练习的实效性训练、重视运动技术的分析和研究、重视训练后的恢复措施、加强医务监督提高自我保护、重视训练后的放松运动。

In the experiment construction of fundamental accounting course in the industry science universities and colleges,the manual accounting principle and EDP accounting principle should be developed simultaneously,not merely teach the basic principle of account keeping about manual accounting,but strengthen the basic principle of account keeping about EDP accounting.

1加强会计实验的必要性和重要性诺贝尔奖获得者、实验物理学家丁肇中教授曾说："自然科学理论不能离开实验的基础……我希望由于我的这次得奖，能够唤起发展中国家的学生的兴趣，从而注意实验工作的重要性"；著名物理学家冯端院士也讲，"实验室是现代化大学的心脏……实验室的重要性，再强调也不过分"。

与manual of accounting相关的网络解释 [注：此内容来源于网络，仅供参考]

accounting entity：会计主体,会计个体 accounting entity 会计主体,会计个体

59 1 accounting elements 会计要素 accounting elements 会计要素 | 60 1 accounting entity 会计主体,会计个体 accounting entity 会计主体,会计个体 | 61 1 accounting entry 会计分录 accounting entry 会计分录

accounting entry：会计分录 accounting entry 会计分录

60 1 accounting entity 会计主体,会计个体 accounting entity 会计主体,会计个体 | 61 1 accounting entry 会计分录 accounting entry 会计分录 | 62 1 accounting equation 会计等式 accounting equation 会计等式

会计分录 accounting entry 会计分录：accounting entry

60 1 accounting entity 会计主体,会计个体 accounting entity 会计主体,会计个体 | 61 1 accounting entry 会计分录 accounting entry 会计分录 | 62 1 accounting equation 会计等式 accounting equation 会计等式