查询词典 accounting convention

The training room mainly carries out traditional manual account affairs simulated training, and strengthens the perception of the students to the theory lessons; it matches the teaching of the core major courses such as Basic Accounting, Financial Accounting and Cost Accounting etc.; through the practice teaching mode, the students can completely understand and master the whole flow of accounting.

本实训室主要是进行传统手工账务模拟实训，加强学生对理论课的深化认识，具体配合《基础会计》，《财务会计》、《成本会计》等核心专业课程的教学，通过实践教学方式使学生能够完整地理解和掌握会计的整套流程。

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。

Article 13 Accounting documents, account books, accounting statements and other accounting materials must all comply with the unified accounting system of the State.

第十三条会计凭证、会计帐簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定。

Article 13 Accounting documents, account books, accounting statements and other accounting materials must all comply with the unified accounting system of the State

第十三条会计凭证、会计账簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定

Network Accounting and the emergence of progressive development, the impact of the lunwen114traditional accounting theory and practice, but also the impact of the traditional accounting software and accounting entry.

网络会计电算化的产生及逐渐发展，冲击了传统的会计理论和实务，也冲击了传统的会计软件及会计录入。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Reasons of profit manipulation is excessive, this article refers to the inevitability and chanciness of giving birth to profit manipulation, mainly focusing on localization of accounting standards, accounting principles, institution of establishing accounting and accounting supervisal.

上市公司利润操纵产生的原因众多，本文将其分为造成上市公司利润操纵行为的必然性与偶然性两个方面，重点从会计准则、会计原则、会计准则制定机构、会计监管等方面存在的局限性进行研究。

Before the year of 1992, when planned economy was turning to market economy elementarily, accounting of China just was reforming and opening. This accounting reform broke away from traditional conceptions that accounting is class-conscious and accounting tool conception.

会计改革不仅突破了长期以来会计阶级性和会计工具论的思想束缚，明确了会计的"经济管理职能"，加强了会计法律制度的建设，全面规范了会计工作，会计为企业经济管理服务的功能逐步得到发挥。

In the factors resulting that the question come into being ,that the theory of human resource accounting was not enough mature and comprehensive was the main reason .to be ahead of this fact ,we make more research in the theory, this paper aims at paving the way for application of human resource accounting .it includes the following parts:At the beginning , this paper analyses the reason why human resource accounting comes into being :the changing of environment, the disadvantage of traditional accounting and the foundation of human authority are the important contributing factors.

这个问题的产生有多方面的原因，其中最主要的因素在于人力资源会计理论不够成熟、不够健全，导致人力资源会计不能广泛的应用于实践。正是基于这种现状，本文对人力资源会计理论进行了深入的探讨，旨在为人力资源会计更好的应用于实践铺平理论道路。

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。