会计

基本解释 (translations)

treasurer  ·  ACCNT

与会计相关的网络例句 [注：此内容来源于网络，仅供参考]

According to the source of the unfair accountant behavior, the paper talked about howto regulate and optimize the accountant behavior from six aspects:the setting of theaccountant behavior regulation system,the control of the internal accounting,the erecting ofthe evaluation of accountantship system and accountant profession environment , thestrengthening of the accountant ship and law.

三、根据会计人员产生不正当行为的原因，从会计人员行为规范体系的建立、实施内部会计控制、建立和完善会计职业道德监督评价机制、构建会计人员群体氛围、加强会计人员自身的道德修养和健全会计法律等六个方面探讨了如何规范、优化会计人员行为。

It can be described by a dynamic logical development from accounting habit to accounting custom, from accounting custom to accounting convention, from accounting convention to accounting regulation.

接着我们从纵向的角度探讨了会计制序的演进历史，它表现为从会计习惯到会计习俗，从会计习俗到会计惯例，再从会计惯例到会计制度这样一个内在于会计发展过程中的动态逻辑发展进程。

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

Before the year of 1992, when planned economy was turning to market economy elementarily, accounting of China just was reforming and opening. This accounting reform broke away from traditional conceptions that accounting is class-conscious and accounting tool conception.

会计改革不仅突破了长期以来会计阶级性和会计工具论的思想束缚，明确了会计的"经济管理职能"，加强了会计法律制度的建设，全面规范了会计工作，会计为企业经济管理服务的功能逐步得到发挥。

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。

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。

This paper especially discusses the origin and development of accounting behavior,the subject and object of ac- counting behavior,the influenced factor and aim of accounting behavior.Based on these,the essence of accounting behavior is concluded as follows:influenced by the internal and exter- nal environment and prompted by the objective of accounting behavior,it is dynamic and ob- jective accounting practical activity which the subjec...

在讨论了会计行为的产生与发展、会计行为主体和客体及其相互关系、会计行为的目标、会计行为的影响因素及要求后，以此为基础，概括出会计行为的本质——会计行为主体受内、外环境的影响，在会计行为目标的驱动下，运用现代会计管理的理论和方法作用于会计管理客体能动的有目的的会计实践活动。

Along with the knowledge economy time arrival as well as theinformation technology development, the computer the domainapplication is day by day thorough in accountant, accountant thecomputerization took accountant the theory and the solid servicedevelopment leading direction, the realization computerization alreadybecame modern accountant the work the inevitable trend, but trainedthe specialized technical talented person which could be competentaccountant the computerization work was extremely essential, foradaption business unit to accountant computerization capable person'surgent demand, thus sped up accountant thecomputerizationconstruction to become a important task which our country accountantconstructed

随着知识经济时代的到来以及信息技术的发展，计算机在会计领域的应用日益深入，会计电算化作为会计理论与实务发展的主导方向，实现电算化已经成为现代会计工作的必然趋势，而培养能胜任会计电算化工作的专业技术人才是非常必要的，为适应企事业单位对会计电算化人材的迫切需求，各高等院校都把《会计电算化》作为财会专业的必修课程因而加快会计电算化建设已成为我国会计建设的一项重要任务。

Article 45 Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should be kept according to law, and therefore constitutes a crime, shall be investigated for criminal liability in accordance with law; a fine of not less than 5,000 yuan but not more than 50,000 yuan may be imposed if no crime is constituted, and the persons who are State functionaries shall also be imposed upon administrative sanctions of demoting to a lower rank, removing from post or expelling from the units according to law by the unit to which they belong or the unit concerned .

第四十五条授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计帐簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，可以处五千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予降级、撤职、开除的行政处分。

A holistic approach to a range of practical knowledge and topics covering the Australian accounting processes / procedures/ policies, cash accounting system, accrual accounting system, sole trader / partnership / company / trust, STS, and accounting circle a series of accounting processes for recording, tracking,and analysing accounting data/transactions, i.e., colleting accounting information - invoicing/billing - creating entries /journals / ledgers - making adjustments / reconciliations / trialbalance - producing financial statements - preparing financial analysis/reports etc.

这个部分主要是让大家对澳洲会计实务和会计流程先有一个高屋建瓴的整体认识(以达到纲举目张，举一反三的效果，所有accounting操作都万变不离其宗)，对大家今后要从事的会计职业做出分析和指导，概括一下澳洲会计实际工作中会遇到的一整套工作过程，包括从经济业务发生后制作会计凭证，至会计期末编制会计报表到后期财务分析等会计工作中所涉及的一系列的步骤和程序。学完之后大家对澳洲会计实际操作会有全面的认识。

与会计相关的网络解释 [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 entity postulate：会计主体假设,会计个体假设

Accounting entity会计主体,会计个体 | Accounting entity postulate 会计主体假设,会计个体假设 | Accounting entity theory 会计个体论

accounting changes：会计变更 accounting changes 会计变更

49 1 accounting basis 会计基准,会计基本方法 accounting basis 会计基准,会计基本... | 50 1 accounting changes 会计变更 accounting changes 会计变更 | 51 1 accounting concept 会计概念 accounting concept 会计...

accounting doctrine：会计信条 accounting doctrine 会计信条

56 1 accounting data 会计数据 accounting data 会计数据 | 57 1 accounting doctrine 会计信条 accounting doctrine 会计信条 | 58 1 accounting document 会计凭证 accounting document 会计凭证

accounting elements：会计要素 accounting elements 会计要素

58 1 accounting document 会计凭证 accounting document 会计凭... | 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...

accounting period：会计分期

其中会计主体(Enfity)假设、持续经营(Going Concern)假设、会计分期(Ac...5.1.2.3会计分期会计分期(Accounting Period)是指会计核算人为地划分为若干个时间间隔相等的时期,以便提供会计信息,便于比较会计信息.

accounting postulate：会计假设 accounting postulate 会计假设

78 1 accounting policies 会计政策 accounting policies 会计政策 | 79 1 accounting postulate 会计假设 accounting postulate 会计假设 | 80 1 accounting practice 会计实务 accounting practice 会计实务

accounting procedures：会计方法;会计程序

accounting principle 会计原理;会计原则 | accounting procedures 会计方法;会计程序 | accounting profession 会计职业;会计行业

accounting policies：会计政策 accounting policies 会计政策

77 1 accounting period 会计期 accounting period 会计期 | 78 1 accounting policies 会计政策 accounting policies 会计政策 | 79 1 accounting postulate 会计假设 accounting postulate 会计假设

accounting personnels：会计人员

会计人员(accounting personnels) 简介 从事会计工作的专职人员. 在我国,会计人员按职痊划分主要有总会计师、会计机构负债人、会计主管人员、一般会计;按照专业技术职务划分为高级会计师、会计师、助理会计师、会计员. 会计人员的主要职责,一是进行会计核算;