查询词典 accounting adjustment

Furthermore, the other focal point of train operation adjustment, to adjust train unit routing, is studied comprehensively. First the difference between the primary plan and the adjustment plan of train unit is discussed, and then the working process of making optimal adjustment plan is studied based on some adjustment principles which are set based on the adjustment goal.

动车组折返交路的调整是高速铁路列车运行调整的两个重点之一，本文对该问题进行了较为全面的研究，首先分析了动车组运用计划与调整计划的区别，然后根据调整目标制定了调整原则，在此基础上研究了动车组调整计划优化编制的工作流程。

The factors that affect accounting organization change are organization change, introduce of information technology, adjustment of organizational function, adjustment of accounting organization, adjustment of power and responsibility structure.

另一方面，组织变革直接冲击着传统的、长期遵循的组织管理原则和组织中的会计组织、会计系统，引发对组织中会计组织、会计系统进行再认识、再设计。

The accounting staff of professional ethics and its loss of professional ethics made a profound analysis of the causes and how to strengthen the accounting professional ethics made a number of specific measures, which reflect the profound ethical accounting is the professional activities of the accounting adjustment of interest means.

对会计人员职业道德的现状及其职业道德失范的成因作了深刻剖析，并就如何加强会计职业道德建设提出了一些具体措施，由此深刻体现会计职业道德是调整会计职业活动利益关系的手段。

This paper points out a viewpoint on international harmonization of accounting,that is a country's domestic accounting standards established by its own accounting organization or authority institute should be basically consistent with International Accounting Standards through consultation and adjustment.

会计国际协调，是指一定国家的会计组织或机构之间经过协商，调整其所制定的本国会计准则，使其同国际会计准则取得基本一致的过程。

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"。

In the elaboration biology property elementary theorys foundation, This paper had pointed out the problems of agricultural enterprise biology assets accounting in our country and proposed the establishment of a workable agricultural enterprises of assets accounting measures, so that the accounting treatment of assets can adapt to the modern enterprise development and Chinas agriculture accounting can be further coordinated with the international accounting convention.

本文在阐述生物资产基本理论的基础上，指出了我国农业企业生物资产会计核算中存在的问题，提出建立具有可操作性的农业企业生物资产会计核算对策，使生物资产的会计核算能适应现代企业发展的需要，使我国农业会计进一步与国际会计惯例相协调。

The inflexibility of accounting theory ; accounting concepts ; uncertainty ; accounting period ; accounting on the cash basis ; accounting practice

会计理论的刚性；会计理念；不确定性；会计分期；收付实现制；会计实务

There are various managerial accounting approaches: Standardized or Standard Cost Accounting Activity-based Costing Resource Consumption Accounting Throughput Accounting Marginal Costing / Cost-Volume-Profit Analysis Classical Cost Elements are: Raw Materials Labor Indirect Expenses / Overhead Cost accounting has long been used to help managers understand the costs of running a business.

有各种管理会计方法：标准化或标准成本会计基于活动的成本资源消耗会计吞吐量会计边际成本/成本本量利分析古典成本要素是：原材料劳动间接开支/架空成本核算一直用来帮助管理人员理解的费用，经营企业。

Such information is, just like other"public goods,"a kind of commodity exchanged in a special manner. In Chapter 4 the issue of the quality of accounting information, i. e., the issue of manipulating accounting information is deliberated. The rampant spread of falsified accounting information results in a serious social harm in China. The writer analyses the cause of such a phenomenon in sight of Western property economics and information economics, and points out that human selfishness, information asymmetry, moral risks and exteriority of such human behaviour and its results will eventually lead to accounting falsification. In this case, accounting falsification will be considered as a rational behaviour.

本章分析了我国虚假会计信息泛滥的种种表现及对对企业和社会的严重危害，运用西方产权经济学、信息经济学的若干理论，分析了虚假会计信息的成因，提出在缺乏制度制约的情况下，人的自利倾向、信息不对称、道德风险和人们行为及后果的外部性，使会计作假成为难以避免的、当人的理性行为。

After that, the article expounds how the social labor value theory overcomes the theoretical hard nuts in the financial accountings:(1) it has solved the issue of conformity between the production domain and accounting domain by holding that the social labor creates the value, which decides that the domains of production and accounting should be extended to cover the tertiary industry;(2) it has solved the issue of the valuation standards in the economic accounting by holding that the theoretical value should be converted into the actual value and that only when the price of production is used as the valuation standards can the financial accounting and economic accounting have a true valuation basis;(3) it has solved the issue of creation and distribution of surplus value and explicitly points out that the power of science and technology determines that the surplus value comes mainly from the materialized labor. Only when we have a clear understanding of this point and have realized that the value of product is created jointly by the materialized labor and the laborer can we straighten out the relationship in the distribution of earning inside the enterprise and understand that the distribution on the basis of contributed capital is a reasonable choice at present.

其次，着重阐述了社会劳动价值论如何解决经济核算中的理论难题：一是解决了生产范围与核算范围的统一问题，认为社会劳动创造价值，决定了生产范围与核算范围都必须扩大到第三产业；二是解决了经济核算的计价标准问题，认为必须从理论价值转化为实际价值，用生产价格作为计价标准，才能使会计核算和经济核算真正具有计价基础；三是解决了剩余价值的创造与分配问题，并明确指出，科技的力量决定了剩余价值主要来自于物化劳动，只有认清这点，承认企业的产品价值是物、活劳动共同创造的，才能真正理顺企业的利益分配关系，才能理解按资分配是现实合理的选择。

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。