查询词典 accounting documents

First, the necessity constructs accounting professional ethics; Second, The status of accounting professional ethics; Third, the root cause for accountant lost their professional ethics; Forth, Strengthening construction way for accounting professional ethics.

本文以会计职业道德为出发点，从会计职业道德建设的必要性；会计职业道德的现状；会计人员出现职业道德缺失的原因；加强会计职业道德的建设途径这四个大的方面作为突破口。

In knowledge economic times, accounting does not be one again is to study with computer and network as major tool, with the subject mainly with ability trainning, how to use and analyse accounting data and accounting information fully efficiently to raise logic analysis ability and thought ability and such the basic subject mainly with basic quality, face the accountant under new situation, for wealth can the quality of people have put forward new challenge.

在知识经济时代，会计学不再是一门以技能训练为主的学科，而是以计算机和网络为主要工具，研究如何充分有效地利用、分析会计数据和会计信息，以提高逻辑分析能力和思考能力等基本素质为主的基本学科面对新形势下的会计，对财会人员的素质提出了新的挑战。

Based on the analysis of the basic problems of the two objectives systems, this article introduces the theory and methodology of modern mainstream economics into the analysis of accounting information objectives, then draws a basic conclusion--a trichotomy of accounting objectives, and in the end considers that the ultimate objectives of accounting are to realize the optimum allocation of economic resources.

本文在分析两种目标体系基本问题的基础上，引入现代主流经济学的理论和方法，得出会计目标三分法的基本结论，并认为：会计的终极目标是实现经济资源的有效配置。

As a important component of governmental accounting , the function of governmental financial accounting is to provide necessary decision-making accounting information for the various external interest group , thereby to unchain governmental accountabilities .

政府财务会计作为政府会计的重要组成部分，其职能主要是对外提供满足各利益相关者进行决策所需的会计信息，从而解除政府的受托责任。

During the researching process of accounting for assets securitization, this thesis introduces researching course and status quo, expatiating accounting problems unfathomed of different organizations, confirming both accounting methods and judgment standards, at the same time, some disclosure items also involved in.

本文在资产证券化会计研究的过程中，从资产证券化的相关内容着手，介绍了证券化会计问题研究的历程及现状，针对其涉及的不同会计主体阐述了需要解决的会计问题，研究确定了会计处理所需要的方法、判定标准以及相关实务的处理和披露问题。

This paper,based on the real background of knowledge economy and network revolution,aimed at an urgent need of strategic management,deals with the basic postulate and accounting principles of strategic management accounting,and provides qualifications for building scientific,usful and theoretical system of strategic management accounting as quickly as possible.

本文立足于知识经济和网络革命的现实背景，着眼于企业战略管理的迫切需要，推导战略管理会计的基本假设和一般原则，为尽快构筑起科学实用的战略管理会计理论框架体系创造条件。

The accounting information system uses computer as main tool, by which users can collect, store and analyze variety of accounting data and provides man-machine system of accounting information for the user.

会计信息系统是以计算机为主要工具，对各种会计数据进行收集、存储及分析，为用户提供会计信息的人——机系统。

Article 26 Where a taxpayer or withholder has a well-established accounting system and it is able to calculate the incomes and gains or the withheld and remitted taxes correctly and completely through computer, the complete written accounting records output by the computer shall be considered as the same of accounting books.

第二十六条纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，其计算机输出的完整的书面会计记录，可视同会计账簿。

Chapter two reviews the literature in this field. Chapter three and four point out the problems existing in our country's loan-loss provision accounting policy and practice. Chapter five to chapter eight systematically review the experiences of amphibolous, debate, conflict and harmonize process of ALLL standards in America since 1975, as well as the latest dynamics on the measurement model of loan asset. The problems, experience and lessons of the whole process are analyzed from the professional perspectives of accounting recognition, measurement and disclosure. Chapter nine gives some suggestions to our country's loan-loss provision accounting policy based on the American experience. Chapter ten concludes.

第二章对国内外有关贷款损失准备金问题的实证及规范研究进行了回顾；第三章和第四章分析归纳出我国在贷款损失准备金会计政策及计提实务中存在的若干问题；在第五至第八章从确认、计量和披露等角度系统回顾了美国1975年以来在贷款损失准备金会计政策问题上所经历的模糊、分歧、冲突与协调历程及其对银行稳健和信息透明的影响，并对其在贷款资产价值计量问题的上最新发展动态进行追索和讨论；第九章在借鉴美国经验的基础上，针对我国贷款损失准备金会计政策与实务中所存在的问题，提出若干政策建议；第十章给出本文结论。

Accounting information system has the characters of complicated configuration, numerous influencing factors and strong variability, which can momentarily lead to the changes of pipeline, time and anamorphic degree of accounting information so as to affect the quality of accounting information.

会计信息系统结构复杂，影响因素多，变化性强，随时可造成会计信息的传递途径、时间及失真度的改变，影响会汁信息的质量。

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。