查询词典 accounting convention

It is inefficiency and in coordinate to make corporation data into journalize and input in the system of computerized accounting according to the traditional data processing method in computerized accounting.

信息技术的发展一方面为企业财务管理工作提出了新的挑战，另一方面也同时提供了解决挑战的方案。

Tax Accounting is the accounting needed to comply with jurisdictional tax regulations.

税务会计是会计需要遵守税收法规的管辖。

The special accounting environment of the real estate industry is the accounting environment the real estate industry faced with, which is different from the other industries'. It is included in three aspects: The first is the characteristics of the real estate industry, such as the heterogeneity of the products, the independence of the development activity, the long operation cycle, the complex exchange procedure and mode, and etc. The second is the juristical environment of the real estate industry, including the title system of land and house and administrative and juristical controlling of the real estate development.

房地产特殊会计环境是房地产业所面临的有别于其他行业（主要是与一般工业企业比较）的会计环境，其内容包括三个方面：一是房地产开发经营业有别于其他行业的固有特点，如产品的异质性、开发经营活动的单件性、经营周期长、交易程序和交易方式复杂等等；二是房地产开发经营业的法律环境，包括土地和房屋的产权制度以及房地产开发经营的行政法律管制；三是房地产开发经营业的历史和现状发展水平。

Consistent with application of IAS resulting in high quality accounting amounts, Barth, Landsman, and Lang (2006) finds that firms applying IAS generally report accounting amounts that are of higher quality than firms applying non-US domestic GAAP.

一致与IAS的应用造成高质量会计共计， Barth，同胞，并且Lang (2006)发现申请IAS的企业一般报告比应用非美国国内GAAP的企业是优质的会计数额。

Explanation, according to this view, is simply accounting for facts on the basis of a deduction from a known law or laws, or accounting for some subordinate law on the basis of a deduction from some more general law or laws.

根据这种观点，解释仅仅是在演绎的基础上说明事实，而这种演绎来自于著名的定律，或者是在演绎的基础上说明某种从属定律，这种演绎来自于更普遍的定律。

Explanation, according to this view, is simply accounting for facts on the basis of deduction from a known law or laws, or accounting for some subordinate law on the basis of a deduction from some more general law or laws.

根据这个观点，解说就是简单地说明已知定理或定律推理基础上的事实，或说明某些从一般定理推理出的附属定律。

Set up accounting system; General Ledger, Subsidiary Ledger etc set-up and accounting computerization management.

会计核算体系建立及会计科目、帐、明细帐等帐务设置；会计电算化的运行管理。

In order to mitigate the accounting costs of taxpayers and reduce the cost for both the levier and the payer to abide by the tax laws, contribute to the implementation of enterprise income tax policies and strengthen the administration and collection, we have studied the issue jointly with the Ministry of Finance and other relevant departments, and in accordance with the relevant provisions in the Interim Regulation of the People's Republic of China on Enterprise Income Tax, we hereby give our notice as follows regarding some income tax policies that need to be adjusted for the implementation of the Enterprise Accounting Rules

为减轻纳税人财务核算成本和降低征纳双方遵从税法的成本，有利于企业所得税政策的贯彻执行和加强征管，经与财政部等有关部门共同研究，根据《中华人民共和国企业所得税暂行条例》的有关规定，现就贯彻执行企业会计制度需要调整的若干所得税政策问题通知如下

Accounting information is the ultimate product of accounting system, affecting the investment of the investor, the credit of the loaner , the supervision of the government, the corporations' economy value and society value, the corporation manager performance evaluation.

会计信息作为会计系统的最终产品，影响着投资者的投资决策，债权人的信贷决策，政府对微观企业的监管决策、对企业经济价值与社会价值的评价、对企业经营管理者的绩效评价等。

Through the lucubration about the AIS under the guiderline of CF of financial accounting, we propose the idea of reengneering of accounting information system and carry on an outlook about its development, with a view to provide guidance for its future.

通过对财务会计概念框架主导下的会计信息系统的深入研究，笔者提出了重构会计信息系统的思想，并对会计信息系统的发展进行了展望，以期对其未来提供指导。

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。