查询词典 accounting convention

This will call on us to look squarely at and re-examine closely the current situation of education in accounting , to re-establish a reasonable objective of education in accounting , and to exploringly carry out the reform in education in accounting itself.

这就要求我们正视和重新审视我国的会计教育现状，重新设定合理的会计教育目标，探索性地改革现有的会计教育本体。

first of the paper to introduce the principle of the computerized accounting ,point out the limitations of the computerized accounting ,then analyzed three characteristics of the finance management of the ERP system : Instant, integration and farseeing, finally compare the differences in financial management between computerized accounting and ERP system .

本文首先介绍了会计电算化的工作原理，指出了会计电算化的局限性；然后分析了ERP系统财务管理的三个特点：即时性，集成性和远见性；最后比较了会计电算化和ERP系统的财务管理之间在应用中存在的差异。

In terms of faunal geographical elements of grasshopper communities, 48 species of grasshopper were recorded, belonging to 31 genera, 7 families. Among those species, the palaearctic species with 41 species recorded are dominant, accounting for 85.42% of the total species number of the region; the endemic species with 2 species, accounting for a comparable small part; the widly-distributed accounting for a relatively larger proportion, with 5 species and 10.42% of the total.

从蝗虫的区系地理成分来看，长白山地区共有48种蝗虫构成了蝗虫群落，它们隶属于7科，31属；其中古北种占有绝对优势地位，计41种，占该区蝗虫总数的85.42％；东洋种所占比例较小，只有2种，占总数的4.17％；广布种5种，占该区蝗虫总数的10.42％；特有种所占比例较小，只有5种，占该区蝗虫总数的10.42％。

Finally, After overall analysis of 28 listed companies'annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets'categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.

3对拥有林木类生物资产的28家上市公司2007年年报的分析研究，认为我国《企业会计准则第5号--生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善，其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容，即林木类生物资产应将消耗性、生产性和公益性三类集中列示；增设相关林木类生物资产明细表；增加林木类生物资产种类和数量披露要求；强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况；自愿披露林木类生物资产其他相关信息。

Accounting includes much more than this, The accountant shoukd have the ability to design the accounting system,to analyze and record complex, nonroutine transactions;and to analyze and interprete accounting information.

而清算账目则包括远不止这个。会计应该有计划清帐系统，记录复杂、非常规记录，和分析解释清帐信息的能力。

Results: thirty cases were cured and 7 cases were improved, accounting for 83% and 13.7% respectively; 8 cases gave up treatment, accounting for 15.7%; 6 cases died, accounting for 11.8%.of the 6 died infants, 5 cases died of respiratory failure and pulmonary hemorrhage; 3 cases were sclerema neonatorum, 3 cases were very low birth weight infants; 3 cases' gestational age was less than 32 weeks, 1 case had intrauterine growth retardation, 1 case had asphyxia history of birth, 1 case had infection history , 1 case had convulsion history (suspected intracranial hemorrhage).

结果：治愈30例，占58.8％；好转7例，占13.7％；自动出院8例，占15.7％；死亡6例，占11.8％，其中5例死于呼吸衰竭，肺出血。其中3例有硬肿症，3例为极低体重儿；孕周2周者3例；1例有宫内发育迟缓，1例有新生儿窒息史，1例有感染史，1例有抽搐史。

When the enterprise continues its production and management with social development, the number of enterprise accounting archive rapidly increases, the kinds of archive carriers grow, and accounting accreditation and financial affairs representative appear. These cause some accounting archive problems such as incomplete handover, ambiguous belonging, and unascertainable responsibilities.

摘 要：随着企业生产经营活动的持续和社会发展，会计档案数量迅速增长，载体不断增多；同时由于会计委派、代理的兴起，出现会计档案移交不完整、归属不明确、责任不落实等问题。

In its process, the problems, such as the imperfect of methods for determining and studying the human resource accounting, difficult for implementation, unclarified management are solved. By studying the accounting theory, its accounting elements are determined ...

在推行上市公司人力资源会计过程中，逐步解决人力资源会计确认、研究方法不完善、实际操作困难、管理定位不明确等问题，通过探索人力资源会计的理论依据，确定上市公司人力资源会计的要素，对上市公司人力资源会计进行科学分类，探索人力资源会计模型与计量方法等措施，完善上市公司人力资源会计程序和方法。

Baaed on property rights of accounting information and accounting externalization , consideration will be given to both efficiency and justice of accounting information disclosure .

基于会计信息产权和会计外部化，会计信息披露可以实现效率与公平的兼顾。

It is an undeniable fact that the distortion of accounting information has coexisted with accounting since the period when accounting appeared.

但是当前会计信息失真的现象泛滥，我国企业会计信息缺乏真实性的问题已经到了令人担忧的地步。

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。