查询词典 accounting convention

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。

The principle of mechanics is to establish on the truth of experiment, and it is suitable to convention and postulation of the entire universe. Convention is the product of mental activity, however, the convention is not entirely arbitrary, and is not from our imagination, the choices of convention are guided by the experiment.

力学原理是建立在实验基础上的真理，也是适合于整个宇宙的公设或约定。

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"。

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。

This paper introduces the accounting principle of prudence in our accounting of the use of concrete, mainly from inventory accounting, Investment in fixed assets accounting and accounting aspects discussed, and a simple analysis of the inventory valuation method, lowering of cost and market price, depreciation and devaluation of fixed assets.

本文首先介绍了会计谨慎性原则在我国会计核算中的具体运用的情况，主要从存货核算、投资核算和固定资产核算等方面来论述，并简单分析了存货计价方法，成本与市价孰低法，折旧方法和固定资产减值准备。

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。