查询词典 accounting documents

Computer based accounting has greatly improved the efficiency of accounting management and decision-making, disentangled the accountants from the onerous work and played important influence on the theory and practice of accounting information system.

会计电算化使会计人员从繁重的传统手工记账、算账、报账工作中解脱出来，大大提高了会计管理和决策的效率，也对会计信息系统的理论和实务产生了重大的影响。

Under the premise of grasp the basic konwledge of accounting errors masterly, the accounting treatment foraccounting 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。

Without account-ing fairness, the fairness of the process and outputs of accounting information will not be guaranteed either. Without observance of the concept of accounting fairness, the fairness of the process and outputs of accounting information becomes even more questionable.

首先，本文从会计学的学理层面分析并得出会计公正是会计追求的终极目标，也就是说只要会计实现了公正、公允和允当就实现了会计正义，即实现了会计的价值追求。

Firstly, this paper orients accounting attribute, then discusses accounting attribute that implies between accounting internationalization and nationalization.

同时，会计又是一项通过提供会计信息进行经济管理的活动，它深深地扎根于本国的政治、经济、文化等特定环境之中，其信息的揭示传递和交流必然要受到国别区域的限制。

Since managerial accounting is becoming more and more important during the economic development, it is necessary to investigate more on the practices and development of managerial accounting, and to look for an effective approach to speed up populating managerial accounting in China's enterprise management.

目前管理会计在我国企业管理中的应用正处于一个关键的时期，随着经济的发展，管理会计更为重要，必须加强对管理会计应用与发展的研究，寻求加速管理会计在我国企业管理中推广的有效途径。

Since managerial accounting is becoming more and more important during the economic development, it is necessary to investigate more on the practices and development of managerial accounting, and to look for an effective approach to speed up populating managerial accounting in China's enterprise management.

生活小百科网：目前管理会计在我国企业管理中的应用正处于一个关键的时期，随着经济的发展，管理会计更为重要，必须加强对管理会计应用与发展的研究，寻求加速管理会计在我国企业管理中推广的有效途径。

Chapter 10 prefigures the future of our accounting system as the long-standing in the form of accounting system, the international harmonizes of accountmg system and the characteristics of Chinese accounting system

第十章探讨了我国会计制度的未来，论证了会计制度形式的长期性、会计制度国际协调的长期性以及会计制度中国特色的长期性。

Fourthly, it rectifies and standardizes the accounting order, improves accounting information quality, accelerates the standardization development of accounting market in China.

四是整顿和规范了会计秩序，提高了会计信息质量，加速了我国会计市场的规范化发展。

The small corporation accounting system issued by the ministry of finance,simplifies the accounting procedure,regularizes the course of the small corporation,improves the quality of the accounting information,strengthens the internal control of the small corporation,and speeds up the building of the small corporation.

财政部颁发的《小企业会计制度》针对小企业的特点，提出了一些简化的会计处理方法，这对于规范小企业行为、提高会计信息质量、加强小企业内部控制、促进小企业的良性发展都具有十分积极的意义。

Article 32 Where the public finance department, in the process of implementing an accounting supervision and examination, finds that any person-in-charge of an entity retaliates on any accounting practitioner who performs his duties and functions according to law, it shall give a treatment according to the provisions of Article 46 of the Accounting Law.

第三十二条财政部门在会计监督检查中发现单位负责人对依法履行职责的会计人员实行打击报复的，应当依照《会计法》第四十六条的规定处理。

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。