查询词典 accounting documents

According to the consistency principle, accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.

根据一致性原则，会计核算和财务报表应当按照规定的会计处理方法进行和编制，会计信息应当具有可比性并便于进行分析。

There are a lot of analysis models,index and data involved in management accounting,which is used by people without deliberations,and considered as absolute correctness However,management accounting has not been developed so consummately In fact,there still remain many questions deserving further study and discussion For example,some methods are not actual,while some don't take cost into consideration at all More attention should be paid, and more efforts are needed to make management accounting mor...

管理会计学科知识中涉及到大量的分析模型和数据指标，在现实生活中往往被人们不加推敲地生搬硬套，视其为当然的权威、绝对地正确，使管理会计的学习应用趋于教条化。而实际上，管理会计还是一门发展并不十分成熟的学科，其中存在许多值得我们进一步研究和论证的问题。例如，有些方法已明显与现实脱节，有些方法还停留在以静止的观点看问题，有的不考虑管理会计这一信息系统中数据信息的取得成本，有的分析模型一味追求精确复杂反而失去了实际应用价值，有的分析方法干脆就不具备多少严谨性和可信性。本文针对以上问题进行了讨论，旨在抛砖引玉，使管理会计这一学科更加健全和完善。

The first part retrospect some domestic and foreign accounting fraud-related theories and topics that have brought an extensive and meaningful significance to accounting controllership, and based on former research, it discusses an identification mechanism that discovers accounting fraudulent practices from both theoretical and technological aspects.

本文的研究主要分为四个部分：第一部分回顾国内外有关会计舞弊理论及具有更广泛意义的会计操纵领域问题，并在前人研究的基础上，提出从理论层面再认识会计舞弊、技术手段识别会计舞弊整体研究思路。

Our country appear a lot of accounting information distorted problem, I Congress is it supervise store in questions to count, make accounting materials of our country , have convincingness , a lot of distrust accounting materials of our country of country, have increased the negative growth that my Congress counted the undertaking.

我国出现很多会计信息失真问题，我国会计监督存在着不少的问题，使得我国的会计资料，没有说服力，许多国家的不信任我国的会计资料，增加了我国会计事业的负增长。

After illustrating the concept of ERP and accounting informatization,We analyse the corporational accounting informatization's problems under the ERP environment.These problems are as follows :The firms don't have a clear picture of accounting informatization's ideas ; They are badly in need of specialized persons who possess abundant comprehensive abilities.In order to solve the above problems we come up with the following ideas

本文在阐述了ERP及会计信息化的相关概念基础上，分析了ERP环境下企业会计信息化的存在的问题，主要表现为：企业对会计信息化的理念的认识不到位；会计软件兼容性差；ERP环境下信息的开放性不足；ERP系统会计工作内部控制薄弱；缺乏具有综合能力的专业人员。

Accounting information collection and accounting control will be dispersed into the whole value chain and accounting department will decentralize.

会计控制实现"实时控制"后，会计所反映的价值信息与物流信息在业务发生时实时地反映，会计人员作为信息审核员和录入员的工作将逐渐消失；企业财务部门的信息收集功能分散到企业价值链的各个环节，对各环节的控制也更加及时和准确。

So, this text regards the definability of distorted accounting information, and, on this basis, the origin cause of information distorted to the accounting information is from the two angles of accounting, economics, are analyzed.

本文将从会计信息失真的界定入手，在此基础上对会计信息失真的成因从会计学和经济学两个角度进行分析和探讨。

This paper summarized the past decade experts and scholars on China's distortion of accounting information research and accounting information from the distortion of the concept of cause and countermeasures right angle distortion of accounting information in a summary of the basis of this summary of the evaluation and synthesis.

本文归纳了近十年来专家学者对我国会计信息失真的研究成果，并分别从会计信息失真的概念、成因以及对策角度对会计信息失真的现象进行了总结，在此基础上，简要的进行了评价和总结。

In recent years, the global construction of information expressway, development of Internet and Intranet, have brought the enormous pushing and impact to accounting profession, accounting by EDP develop from calculating and melting in the early single electromechanics to network accountant of today too, but the network brought a lot of new challenges to accountant at the same time, how to utilize the computer to carry on the work better, guarantee the accountant works and runs in a normal and orderly manner, become the important problem that the accounting profession faces day by day under the network environment.

近年来，全球信息高速公路的建设、Internet和Intranet的发展，给会计行业带来了巨大的推动和冲击，会计电算化也从早期的单机电算化发展到如今的网络会计，但是网络同时也给会计带来了许多新的挑战，如何利用计算机更好地开展工作，确保网络环境下会计工作正常有序地运行，日益成为会计行业所面临的重要问题。

Composition and so on goal,principle which encompassment cost accounting the object forms a series of relates mutually which its theory structure is take cost accounting the supposition as the premise,organic wholes,its goal lies in the explanation,the appraisal,the instruction and consummation cost accounting the practice.

其理论结构是以成本会计假设为前提，围绕成本会计对象所形成的一系列相互联系的目标、原则等组成的一个有机整体，其目的在于解释、评价、指导和完善成本会计实务。

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。