查询词典 accounting adjustment

We could use two 'inharmonious' to depict the current situation of researches and applications of the accounting theories: one is the inharmony of the development of the theories of financial accounting and management accounting, where the research of the theories of management accounting far drops behind that of financial accounting; the other is the inharmony of the applications of management accounting.

当前我国会计理论研究与应用的现状可以用两个"不协调"加以概括：一个是财务会计理论与管理会计理论发展不协调，管理会计理论的研究远远落后于财务会计；另一个是管理会计理论研究与应用的不协调，很多先进的、可行的会计理论方法在我国企业没有得到有效的应用，造成企业效益的低下和管理水平的落后。

Taking assets-related events as an example and using several quantitative methods including Jaccard Coefficient, on one hand this paper examines and analyses the harmonization degree between China's accounting standards and international accounting standards (IAS3)and its changes on different stages during China's accounting reforms since 1998; on the other hand, based on the related accounting policies adopted respectively in the domestic and oversea annual reports of B-share companies, the paper also measures the degree and process of international harmonization of China's accounting practice. Nevertheless, the paper examines the relationship between the two types of accounting harmonization directively through several non-parameter statistic methods.

本文以资产计价相关会计事项为例，运用Jaccard系数等多种量化研究方法，对1998年以来我国会计改革的不同发展阶段1上中国会计准则与国际会计准则(IAS2)之间的协调程度及其变化趋势进行了测量与分析；并以我国B股上市公司分别按CAS与IAS编制的境内、外年报所采纳的相关会计政策为数据来源，测量了我国会计实务的国际协调程度与进程；此外，本文亦通过多种非参数统计方法直接检验了会计的准则协调与实务协调之间的关系。

At present China accounting environment, we shouldn't hold the passivism towards these paradoxes posed by the current existed accounting surroundings and expected, supposed to be surroundings, as well as the impacts on the responsibilities of accounting, but positively engage in the research and analysis to fine doable means and policies dealing with the situations, in order to solve those specific accounting problems we are facing, to enhance accounting's capabilities and functions, to prompt the health advancing on accounting work.

在我国当前会计环境下，我们不应消极地看待当前会计客观环境与主观环境以及对会计职能的不利影响，而应积极地进行分析及研究对策，以期解决我们所面临的一些特殊会计问题，增强会计职能。促进会计工作健康发展。

The article include material and value accounting, and on the base of the natural environmental features of Chongqing, the accounting choused forests, cultivated lands grasslands, standing stocks and topsoil resources as objects of research, For accuracy and reality, accounting dont include the value of the artificial ecology environment, The target of accounting is to combine the environmental accounting and national economic accounting, so, it is clear that running of macro-economy of Chongqing from 1997 to 1999 is sustainable to ecology environment, but the environment cost is very big.

为了使核算更准确和真实，人工生态环境的价值没有被考虑。核算的目标是把环境核算和国民经济核算结合起来，因此，可以清楚的看到1997-1999年重庆市宏观经济运行尽管是生态环境可持续的，付出的环境代价却也十分昂贵。

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。

Along with economic development,especially the appearance of derived finace instruments,historical cost is becoming hard to cope with such complicated situation. Fair value is introduced to some related rules of International Accounting Standards Board and transacted widely. In 2006,fair value was lead into our new Accounting Standard for Business Enterprises - Basic guidelines as accounting standards project of the accounting measurement attributes. It generally has same range of fair value in international accounting standards,mostly tend to be like international accounting standards.

摘 要：随着经济的发展，特别是衍生金融工具的不断涌现，历史成本逐渐难以应付如此复杂的局面，国际会计准则理事会的有关准则中引入了公允价值并对其进行了广泛的运用。2006年，我国新《企业会计准则-基本准则》引入公允价值作为会计计量属性的会计准则项目，与国际会计准则中公允价值的范围基本一致，与国际会计准则趋同。

This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechanism and realization mechanism of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.

首先对现有四个基本假设中的主体假设在政府会计中的应用进行重新解释，提出区分记账主体和报告主体的观点以及对如何确立中国政府会计的报告主体提出建议：其次，主张将会计基础作为政府会计的一项基本假设，并结合国际社会政府会计实践对政府会计运用权责发生制和收付实现制进行了分析，提出中国政府会计基础选择的若干建议。

During the process of long-time adaptive evolution, wetland plants adopted a series of special strategies to acclimate to salt stress. The main strategies are: 1 life history adjustment, e. g., to adjust seed germination time, implement seed dormancy and viviparity, and change reproductive manner to escape from direct salt stress, 2 morphological adjustment, e. g., to adjust biomass allocation pattern, age stem, defoliate, and carnify vegetative organs to isolate the redundant Na(superscript +) to the inactive-metabolism shoots or exclude the Na(superscript +)from tissues; 3 anatomic adjustment, e. g., to sink stoma, develop aerenchyma, and thicken cuticle and phellogen to maintain normal photosynthesis and respiration; 4 physiological and biochemical adjustment, e. g., to exclude and excrete salt, compartmentalize ions, adjust osmosis, do selective absorption, regulate hormones, and induce antioxidative enzymes to maintain the osmotic equilibrium and eliminate the active oxygen in cell; and 5 molecular level adjustment, e. g., to start up many salt-induced genes to regulate the metabolic responses to salt stress.

在长期的适应进化过程中，湿地植物形成了多种适应盐胁迫的策略，主要有：1生活史方面，植物可通过种子萌发时间的调整、种子体眠、胎生、繁殖方式的改变等逃避盐度的直接伤害；2形态学方面，植物可通过生物量分配模式的调整、茎的老化、落叶及营养器官的肉质化等将多余的Na隔离到代谢不活跃的茎中或将其排出体外；3解剖学方面，植物可通过气孔下陷、发达的通气组织、增加细胞木栓层、角质层及栅栏组织的厚度等以维持植物正常的光合作用和呼吸作用；4生理生化方面，植物可通过离子区隔化、拒盐、泌盐、选择性吸收、渗透调节、激素调节及抗氧化物酶的诱导等来维持细胞内正常的渗透压，清除胞内活性氧分子；5分子水平方面，植物可通过多种与盐胁迫相关的基因来调控细胞内的多种代谢反应。

This experiment is in frequency adjustment X-mitter about that miniwatt frequency adjustment X-mitter operating principle, analyses the debugging making method and their installation, the microphone changes implication into an audible signal, wave an audible signal being modulated as a result of enlarging the day afer tomorrow being in progress to the carrier wave , producing frequency adjustment, by the fact that air wire launching the frequency adjustment electromagnetic wave to the outside , the radio set just can with frequency adjustment meet hear clear implication.

本毕业设计是关于小功率调频发射机工作原理、分析制作方法及其安装调试，在调频发射机中，话筒将话音转化为音频信号，音频信号经放大后对载波进行调制，产生调频波，通过天线向外发射调频电磁波，用调频收音机便可以接听到清楚的话音。

There are two stages: rough adjustment and careful adjustment. During rough adjustment: the laser optical axis is considered as the normal axis of measurement optical path, and the coaxal measurement system is established. During careful adjustment: the tilt coefficient of WYGO interferometer is considered as the adjustment standard to adjust the objective, so the actual result of the object surface quality is ensured.

调整分为粗调和精调两个阶段，在粗调阶段，以激光的光轴作为检测光路的基准光轴，建立起共轴光路检测系统；在精调阶段，以WYGO干涉仪内部倾斜系数作为调整依据，进行物镜的精调，从而保证检测结果反应真实的物镜面形质量。

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。