查询词典 accounting convention

In recent years, the global construction of information expressway, development of Internet and Intranet, have brought the enormous pushing and impact to accounting profession, accounting by EDP develop from calculating and melting in the early single electromechanics to network accountant of today too, but the network brought a lot of new challenges to accountant at the same time, how to utilize the computer to carry on the work better, guarantee the accountant works and runs in a normal and orderly manner, become the important problem that the accounting profession faces day by day under the network environment.

近年来，全球信息高速公路的建设、Internet和Intranet的发展，给会计行业带来了巨大的推动和冲击，会计电算化也从早期的单机电算化发展到如今的网络会计，但是网络同时也给会计带来了许多新的挑战，如何利用计算机更好地开展工作，确保网络环境下会计工作正常有序地运行，日益成为会计行业所面临的重要问题。

Composition and so on goal,principle which encompassment cost accounting the object forms a series of relates mutually which its theory structure is take cost accounting the supposition as the premise,organic wholes,its goal lies in the explanation,the appraisal,the instruction and consummation cost accounting the practice.

其理论结构是以成本会计假设为前提，围绕成本会计对象所形成的一系列相互联系的目标、原则等组成的一个有机整体，其目的在于解释、评价、指导和完善成本会计实务。

Then the dissertation introduces the international and domestic achievements of the accounting for executory contract, and conducts the analysis and research systemically, I think that we should improve the traditional accounting theory before the executory contracts could be recognized and fully disclosed in the accounting reports .

第二部分介绍了国内外对履行中合约的会计处理的各种理论成果，并在此基础上对履行中合约会计进行了系统的分析与研究，认为要想将履行中合约在会计报表中予以充分的反映，必须完善现行的会计理论。

The dissertation begins with the further discussion attributions of the economic contract , and comparing the economic contract with the ordinary economic contract and financial instruments, I think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory.

本文共分四部分：本文首先对衍生金融工具的经济属性进行了较为深入的探讨，并将其与一般经济合约和基本金融工具进行了比较分析，认为衍生金融工具本质上是一项经济合约，具有所有经济合约所具有的共性，衍生金融工具的会计处理应建立在对履行中合约的会计处理基础之上，否则对衍生金融工具的会计处理就会缺乏理论基础。

Therefore, it is significant to fully analyze the cause of accounting information distortion, explore the countermeasures against it and further rectify and construct the accounting industry to ensure the factuality of accounting information.

因此，全面分析会计信息失真的原因，努力探索治理会计信息失真的对策，加大对会计行业的整顿和建设，确保会计信息的真实性，具有十分重要的意义。你知道它的英文吗？

For example, full-time accountants appeared, fane accounting, fazenda accountings commerce accountings old finance accounting and accounting method, all developed.

突出表现在会计专职人员的出现，神殿会计、庄园会计、商业会计及旧式金融会计的形成，以及会计方法的发展方面。

Among them 168 cases cut by high frequency instrument,accounting 60.43 percents.64 cases cut by radiofenqency instrument accounting 23.02percents.46cases cut by joint treatment accounting 16.55percents.conclusions it is a safe and effective methods to cure the peptic polyps by radiofrequency and high frequency under gastroscope.it is more effective than only using singal instrument and it decreases the occurrence rate of bleeding and fenestrate of alimentary canal.

内镜下射频及高频联合治疗消化道息肉是一种安全有效的方法，比单用效果更为确切，并降低了治疗后消化道出血和穿孔的发生率。

We first explored foc the new accounting control issues computer accounting, then we analyse the computer accounting control system implementation strategy.

首先探讨了计算机会计给会计控制提出的新课题，然后对计算机会计控制系统的构成进行了分析，进而提出了计算机会计控制系统的实施策略。

In terms of the problem that it s difficult for students to grasp the "debiting" and "crediting" signs and increase and decrease relationship in Debiting and Crediting Accounting Method in the teaching of Accounting Basics ,this paper introduces a new teaching method of "Gesticulation Method" to teach how to judge accounting direction,namely,direction of debiting and crediting.

针对会计学基础课程教学过程中学生对借贷记账法的"借""贷"符号与增减关系难以把握这一难点问题，介绍了一种新的教学方法——"手势比划法"，用以讲授如何判断记账方向即借贷方向。这种教学方法使学生能形象直观地理解和把握借贷记账法

The annual report must be prepared and published within four months after the end of each accounting year; the half-yearly report must be prepared and published within two months after the end of the first half of each accounting year; and the quarterly report shall be prepared and published within one month after the end of each accounting year's third and ninth months.

年度报告应当在每个会计年度结束之日起4 个月内，中期报告应当在每个会计年度的上半年结束之日起2 个月内，季度报告应当在每个会计年度第3 个月、第9 个月结束后的1 个月内编制完成并披露。

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。