查询词典 accounting adjustment

Discrete view regards every interim as a discrete accounting period and accounting polices, principle of confirmation and measurement adopted in compiling interim financial report are consistent with that of annual report, and so are applied accounting estimate, cost distribution and treatment of accrued items, etc.

独立观是将每一中期视为一个独立的会计期间，中期财务报告中所采用的会计政策和确认与计量原则与年度财务报告相一致，其中所应用会计估计、成本分配和应计项目的处理等也与年度财务报告相一致。

Dr Jayne Bisman, an associate professor in accounting at the CSU School of Accounting at Bathurst, won the award for her work on the postgraduate course in accounting history education offered by the University.

Jayne Bisman 博士，查理斯特大学巴瑟斯特校区会计学院的副教授，由于其教授的硕士阶段会计历史教育这门课程而获得了此奖项。

The accounting information is the concentrated reflection of listed companies. Its quality directly influences the effective degree of capital market, the disposition efficiency of social resources as well as the accounting information in the supply-demand balance process. At the same time, the full disclosure of accounting information may save the transaction cost because of reducing the degree of information asymmetry in the release and the transaction process in the stock market.

会计信息，是上市公司经营状况的集中反映，其质量的高低直接决定着资本市场的有效程度、社会资源的配置效率以及会计信息在供求方面平衡过程；同时，会计信息的充分披露，可因降低证券市场发行与交易过程中的信息不对称而节约交易成本。

Swimming biological spices is 108 kinds, including fish 89 kinds, accounting for the number of 82.41 % swimming species, shrimp 15 kinds, accounting for the number of 13.89%, rarely cephalopod, only 4 kinds, accounting for the number of 3.70%. They just appear in March, October and November in the southern waters through the evaluation.

游泳生物为108种，其中鱼类89种，占游泳生物种类数的82.41%，虾类15种，占种类数的13.89%，头足类很少，只有4种，占种类数的3.70%，仅于3月、10月和11月出现在评价水域南部。

According to the consistency principle, accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.

根据一致性原则，会计核算和财务报表应当按照规定的会计处理方法进行和编制，会计信息应当具有可比性并便于进行分析。

There are a lot of analysis models,index and data involved in management accounting,which is used by people without deliberations,and considered as absolute correctness However,management accounting has not been developed so consummately In fact,there still remain many questions deserving further study and discussion For example,some methods are not actual,while some don't take cost into consideration at all More attention should be paid, and more efforts are needed to make management accounting mor...

管理会计学科知识中涉及到大量的分析模型和数据指标，在现实生活中往往被人们不加推敲地生搬硬套，视其为当然的权威、绝对地正确，使管理会计的学习应用趋于教条化。而实际上，管理会计还是一门发展并不十分成熟的学科，其中存在许多值得我们进一步研究和论证的问题。例如，有些方法已明显与现实脱节，有些方法还停留在以静止的观点看问题，有的不考虑管理会计这一信息系统中数据信息的取得成本，有的分析模型一味追求精确复杂反而失去了实际应用价值，有的分析方法干脆就不具备多少严谨性和可信性。本文针对以上问题进行了讨论，旨在抛砖引玉，使管理会计这一学科更加健全和完善。

The first part retrospect some domestic and foreign accounting fraud-related theories and topics that have brought an extensive and meaningful significance to accounting controllership, and based on former research, it discusses an identification mechanism that discovers accounting fraudulent practices from both theoretical and technological aspects.

本文的研究主要分为四个部分：第一部分回顾国内外有关会计舞弊理论及具有更广泛意义的会计操纵领域问题，并在前人研究的基础上，提出从理论层面再认识会计舞弊、技术手段识别会计舞弊整体研究思路。

Our country appear a lot of accounting information distorted problem, I Congress is it supervise store in questions to count, make accounting materials of our country , have convincingness , a lot of distrust accounting materials of our country of country, have increased the negative growth that my Congress counted the undertaking.

我国出现很多会计信息失真问题，我国会计监督存在着不少的问题，使得我国的会计资料，没有说服力，许多国家的不信任我国的会计资料，增加了我国会计事业的负增长。

After illustrating the concept of ERP and accounting informatization,We analyse the corporational accounting informatization's problems under the ERP environment.These problems are as follows :The firms don't have a clear picture of accounting informatization's ideas ; They are badly in need of specialized persons who possess abundant comprehensive abilities.In order to solve the above problems we come up with the following ideas

本文在阐述了ERP及会计信息化的相关概念基础上，分析了ERP环境下企业会计信息化的存在的问题，主要表现为：企业对会计信息化的理念的认识不到位；会计软件兼容性差；ERP环境下信息的开放性不足；ERP系统会计工作内部控制薄弱；缺乏具有综合能力的专业人员。

Accounting information collection and accounting control will be dispersed into the whole value chain and accounting department will decentralize.

会计控制实现"实时控制"后，会计所反映的价值信息与物流信息在业务发生时实时地反映，会计人员作为信息审核员和录入员的工作将逐渐消失；企业财务部门的信息收集功能分散到企业价值链的各个环节，对各环节的控制也更加及时和准确。

But this is impossible, as long as it is engaging in a market economy, there are risks in any operation.

但是，这是不可能的，只要是搞市场经济，是有风险的任何行动。

We're on the same wavelength.

我们是同道中人。