查询词典 accounting document

This paper especially discusses the origin and development of accounting behavior,the subject and object of ac- counting behavior,the influenced factor and aim of accounting behavior.Based on these,the essence of accounting behavior is concluded as follows:influenced by the internal and exter- nal environment and prompted by the objective of accounting behavior,it is dynamic and ob- jective accounting practical activity which the subjec...

在讨论了会计行为的产生与发展、会计行为主体和客体及其相互关系、会计行为的目标、会计行为的影响因素及要求后，以此为基础，概括出会计行为的本质——会计行为主体受内、外环境的影响，在会计行为目标的驱动下，运用现代会计管理的理论和方法作用于会计管理客体能动的有目的的会计实践活动。

This paper takes finance management reformation in Dongfeng Nissan for example, explaining that under macro background of information economy and network revolution and with the reference of existing theoretical framework of strategic management accounting, focusing on the crying for car enterprise strategic management, demonstrating impersonally and reasoningly strategic management accounting's practical condition in application in car enterprises and the existing problems in actual usage. It let us understand how strategic management accounting penetrated strategic management idea to the management accounting information system in car enterprise, providing information for car enterprises management , making car enterprises to get permanent strategic competitiveness and accelerating to promote the application course of strategic management accounting theory in practice of car enterprise finance management.

本文以东风日产公司财务管理变革为例，在知识经济和网络革命的宏观背景下，以战略管理会计既有的理论框架为依据，着眼于汽车企业战略管理的迫切需要，客观而又理性地论证战略管理会计在汽车企业应用的现实条件，实际应用中存在的问题，使我们了解战略管理会计是如何将战略管理理念渗透到整个汽车企业的管理会计信息系统中，为汽车企业的管理提供信息，使汽车企业获得持久的战略竞争力，从而加速推动战略管理会计理论在汽车企业财务管理实践中的应用进程。

In the construction project contract award, the owner generation of buckle business tax money and the additional situation is very common, how always wraps the unit to sublet the project generation of buckle tax money to carry on the correct calculation,"Business accounting System","Construction Business accounting Calculates Means" as well as in 2006 promulgates "Business accounting Criterion 15th -- Construction Contract" to has not sublet the project the accounting to make the explicit stipulation, this article is really to this situation, has carried on the detailed elaboration on the owner generation of buckle tax money's subpackage project tax treatment and the accounting method.

内容摘要：在建设工程发包中，业主代扣营业税金及附加的情况十分普遍，总包单位如何对分包工程代扣税金进行正确的核算，《企业会计制度》、《施工企业会计核算办法》以及 2006年颁布的《企业会计准则第15号——建造合同》中均未对分包工程的会计核算作出明确的规定，本文就是真对这一情况，就业主代扣税金的分包工程税务处理及会计核算方法进行了详细的阐述。

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 for a scientific sorting and searching for the accounting model and the measuring method, by which the procedures and methods for the accounting are perfected gradually.

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。

To provide a balanced presentation of ideas, the journal solicits contributions from the fields of: financial accounting, management accounting, auditing, accounting information systems, financial management, taxation, social and environmental accounting and accounting education.

该刊本着平衡的理念，其来稿来自以下领域：财务会计，管理会计，审计，会计信息系统，财务管理，税务，社会和环境会计以及会计教育。

The application of fair value in Chinese Accounting Standa rds is full of twists. Under development of global economic integration and international coordination of accounting,Chinese standards-making institutions has realized that avoidance of fair value will lead to the set back of accounting theory. Thus, Fair value accounting is widely and deeply researched. In February 2006,the Ministry of Finance issued the new Accounting Standards System. Fair value as measurement was written in basic standard and widely applied in specific standards.

在经济全球一体化和会计国际趋同发展的大环境下，我国准则制定机构清醒地认识到，对公允价值的回避是理论上的退步，于是对公允价值进行了广泛、深入的研究。2006年2月，我国财政部发布了由一个基本准则和38个具体准则组成的新会计准则体系，首次将公允价值作为一种计量属性写入基本准则中，并且在具体准则中大量地运用了公允价值。

With the development of information technology, the application of computer on each industry has been extended. The basic way in Accounting is Computerized Accounting Information System. Nowadays many companys in our country have already began to use Computerized Accounting Information Software. We have confidence that the transition from handworked accounting to computerized accounting will completely fulfilled several years later.

随着信息技术的发展，计算机在各行各业的应用已日益扩大，在会计领域最基本的、最普遍的是会计电算化，国内许多企事业单位都已使用电算化会计软件，相信不久的将来，我国将完全实现从传统的手工账向会计电子账的转变，而绝大多数会计师事务所还停留在手工审计上。

This paper discusses several questions concerning The New Accounting Law. First, the validity and completeness of accounting data is not equal to the validity of accounting information. We should establish the standard of validity. Second, the government plays a two-blade function in the accounting law. Third, the establishment and perfection of internal control is more important, more urgent, and more practical than accounting supervision.

本文针对新《会计法》中的若干问题进行了探讨，一是会计资料的真实、完整不等同于会计信息真实，要为&真实&确立标准；二是政府在《会计法》中所起的双刃剑作用；三是建立健全内部控制制度比会计监督更重要、更迫切、也更可行；四是会计委派制要通过继续深入试点来检验它是否违反社会主义市场经济的内在规律，有没有生命力。

Enterprise concern is not confined to the enterprises thenselves,but also stay the entire value chain integration interests and development capabilities, But the traditional accounting management accounting which is one of the main accounting and regulatory framework is obviously too narrow, so value chain management accounting must break with traditional accounting managements control.

但传统会计管理是以1个会计主体为核算与监管范围，显然已过于狭隘，价值链会计管理1定要突破传统会计管理的监管范围。

I have studied accounting foundation and some specialised accounting skills like financial accounting and cost accounting. I am particularly outstanding in computer science. I am familiarised with the use of accounting software, the Windows operating systems and Microsoft office to an average level.

特别突出的是计算机，我能熟悉运用会计电算化软件、并能熟练的操作Windows系统的系列操作和Office系列办公软件，达到中等水平，为以后走上工作岗位打下扎实的基础。

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。