查询词典 accounting document

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。

The Chapter 2, aiming at the issues in the research field of accounting policy choice, sets bases and research framework for the influencing factor analysis of accounting policy choice and the academic ground and research framework of corresponding contract theory. The second part, includes the Chapter 3, 4, 5, 6 and 7, Based on the research framework and theoretic bases illustrated in the first part, it emphasizes and investigates on the five external factors that would greatly influence the accounting policy choice: 1 Research on the restriction from accounting laws and regulations.

第二章主要是针对目前会计政策选择理论研究所存在的问题，提出会计政策选择影响因素分析的会计理论基础和研究框架，并为能够从契约理论和委托一代理契约关系理论的视角来解释和分析会计政策选择的影响因素问题，建立相应的理论基础和研究框架。

Once more, on the text this paper studies and discusses the fundamental, including network accounting connotation, similarities and differences of network accounting and traditional manual accounting and CAIS, technology criteria of network and some advantage; influencing, on trad- itional accounting theory(mainly focusing on, general principle etc.), ob- taining and making use of information; specialty, risk and precautionary, and so on. it puts forward the consult and sug- gestion.

再次，在主体部分围绕网络会计的基本原理(包括网络会计的内涵、网络会计与传统手工会计和会计电算化的异同、网络会计系统的技术标准、及其具有的优点)，网络会计对传统会计理论的影响(集中在会计的核算前提条件、核算一般原则等方面)，网络会计下会计信息的获取与使用，网络会计具有的特殊性及由此产生的风险和防范措施等若干方面进行详细的研究和探讨并阐述个人的基本观点，从而为网络会计在我国的健康顺利发展及为经济建设服务提供有益的参考和建议。

The paper says, in order to deal with the challenges of knowledge economy and economy globalization, as well as to re-set up public confidence in accounting profession, we need to step up accounting management reform and innovation as follows on one hand: use international experience for reference to accelerate the process of accounting internationalization, and reduce chances of providing false account; carry out outside and inside supervision at the same time, that is, improve corporate governance and internal control system, deal with "insider control problem" from inside of the system, and fundamentally resolve the problem of corporate accounting falsification; intensify government supervision and profession self-discipline from the outside, and strengthen punishment; set up civil litigation and civil compensation system, especially to run corporation deputy's liability so as to make false account provider get more kicks than halfpence, and restrain or eliminate falsifying impulse.

分析认为，为迎接知识经济与经济全球化的挑战，重树社会公众对会计业的信心，我国一方面急需加快会计管理的改革：借鉴国际经验，加快会计国际化进程，压缩会计造假的空间；实行内外监管并举，即在内完善司治理结构、建立健全内部控制制度，从系统内部解决"内部人控制问题"，以从根源上治理财务造假等问题，在外加强政府监管与行业自律并举，加大惩处力度，建立民事诉讼和民事赔偿制度，尤其是加大对公司法人代表的责任追究力度，以使蓄意提供虚假会计信息变得得不偿失，从而抑制或消除其造假的冲动。

I graduated from Tianjin University of Technology accountancy profession in the school curriculum of junior majoring in financial accounting intermediate financial accounting senior financial accounting cost accounting tax revenue management planning statistically financial management Audit Inspection Company Law Economic taxable property assessment University English Higher Mathematics linear algebra probability and mathematical statistics computer text basis of management information systems accepted all of the University of basic education, be a good professional training and capacity-building in financial management and administration and human resource planning and other fields, have a theoretical basis and practical experience, and a strong research and analysis capability.

需要一份英文自我介绍，情况如下：毕业于天津工业大学会计专业在校主修课程有初级财务会计中级财务会计高级财务会计成本会计学税法税收筹划统计学管理学财务管理学审计学公司法经济法纳税检查资产评估大学英语高等数学线性代数概率与数理统计计算机文化基础管理信息系统等接受过全方位的大学基础教育，受到了良好的专业训练和能力培养，在财务管理和行政管理及人力资源筹划等各个领域，有一定的理论基础和实践经验，并有较强的研究和分析能力。

But the accounting management center theory will step on the accounting stage and replace the financial management center theory with the immergence of intellectual capital and the fusion of the financial accounting and management accounting.

而智力资本核心要素的凸现及财务会计与管理会计的融合也将使会计管理中心论真正登上会计舞台并将取代财务管理中心论。

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

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。