查询词典 accounting convention

NEW CHINA'S CORPORATION ACCOUNTING SYSTEM VICISSITUDE RESEARCH ABSTRACT To study our corporation accounting system has important significances as follows: First, cleaning up the historical material of accounting and auditing, discarding the dross and selecting the essential, focalizing and systematizing the historical material, can keep accounting culture heritage better.

新中国企业会计核算制度变迁研究研究我国企业会计核算制度的变迁，具有如下重要意义：一是整理会计审计史料，去粗存精，去芜存菁，使它集中化、系统化，以便更好地保存会计文化遗产，这本身就是我国会计理论研究的有机组成部分；二是可以总结我国企业会计核算制度改革的经验教训。

Based on the summary of development of greened GDP accounting,this paper discussed on what greened GDP is,and greened GDP accounting,as well as what greened GDP for forest accounting is and its development tendency, furthermore, the main contents on greened GDP for forest accounting which includes wooded land,forests,forest products,expenditures on forest management and protection,and others discussed in this paper.

在对绿色 GDP核算由来综述的基础上，论述了什么是绿色GDP、绿色 GDP核算、绿色GDP森林核算和发展趋势，并论述了绿色GDP森林核算的主要内容以及绿色GDP森林核算的方法。

Under the premise of grasp the basic konwledge of accounting errors masterly, the accounting treatment for accounting errors have been studied in this article, fully aware the inherent hypostases of the accounting errors, correction methods and exertion. Through the correlative case analysis to learn more about the steps of error correction and operation of the process.

在熟练掌握了对会计差错的基本知识的前提下，本文对会计差错更正的相关会计处理进行了研究，充分了解会计差错的内在本质，更正的方法和运用，通过案例的分析详细了解会计差错更正的步骤和操作过程。

Opinion of duty is commissioned"and "opinion of making policy usefulare brought out in industry economy times, in today cyber and information times, we have put up an object of accounting with supplying immediately and vary accounting information to accounting information needier, based on the characteristics of cyber and information era and the needs of accounting information users.

受托责任观&和&决策有用性&是工业经济时代的产物，在网络信息时代的今天，根据网络信息时代的特点以及会计信息使用者的需求，我们提出把&向会计信息使用者提供适时、多样化的会计信息作为网络信息时代的会计目标。

Premises according to the Shanghai Municipal Bureau data show that the formation of the stock of land five main reasons: one due to the reasons for moving the demolition, has generated more than 230 plots of land area is more than 1390 hectares, accounting for non - start with the conditions of the stock of land 38%; as a result of the reasons for not planning to start in a timely manner, including two by double-cut implementation, which involved 109 projects, covering 623 hectares, accounting for 18%; as a result of processing procedures delayed the start time, involving 175 projects, covering 1126 hectares, the proportion of 31%; debt disputes involving 13 projects, there are 16 hectares, accounting for 2%; other reasons, involving 87 projects , accounting for 14%.

房地根据上海市委局的数据显示，形成存量土地的五个主要理由如下：一，由于移动的原因拆毁，产生了230多块土地面积超过一千三百九十〇公顷，占非-启动的条件的存量土地的38 ％；由于原因不打算启动及时，包括两个双削减执行，其中涉及109个项目，涉及623公顷，会计为18 ％；由于处理程序的开始时间推迟，涉及175个项目，涉及一一二六公顷，这一比例为31 ％；债务纠纷，涉及13个项目，有16公顷，占2％；其他原因，涉及87项目，占14 ％。

Contemporary accounting divides the community into separate units called "accounting entities" For each accounting entity a self-contained, double-entry accounting system is employed.

现代会计把社会划分为一些独立的单位，叫做会计单位。每一个会计单位都运用独立的、复式记账的会计体系。

In this paper, theory and practice from the perspective of a listed company on the type of accounting fraud, motivation and development of new in-depth analysis on how to prevent accounting fraud countermeasures proposed in order to improve the quality of accounting information, accounting information and give full play to in the economic management of an important role.

本文从理论和实务的角度，对上市公司会计舞弊的类型、动因及其新的发展动向进行了深入剖析，并就如何防范会计舞弊提出了相应对策，以提高会计信息质量，充分发挥会计信息在经济管理中的重要作用。

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。

Starting from the definition and features of goodwill, the article analyses the features and constituents of goodwill, further illustrates the confirmation, calculation of goodwill created or purchased, the relevant accounting problems and negative goodwill on the basis of classical works on accounting theories and practics, puts forward the author's theoretical understanding and practical opinions on business to give full place to the goodwill accounting and keep up with the constant developing steps of accounting.

本文从商誉的涵义、特征着手，对商誉的性质和构成要素进行分析，综合会计理论和实务界的权威著作，深入阐述了自创商誉、外购商誉的确认、计量和它们的会计处理问题以及负商誉问题，提出对商誉的理论认识和实务的意见，以发挥商誉会计应有的作用，适应会计不断发展，改革与创新的步伐。

By specifying the definition and composition of accounting objective, its theoretic ponts, this essay illustrate the relation among accounting objective, accounting information quality and company management structure, and to raise the accounting object that fits China.

本文通过阐述会计目标的定义及其构成，会计目标的理论观点，说明了会计目标与会计信息质量、公司治理结构的关系，进而提出构建适合我国实际的会计目标。

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。