查询词典 accounting statement

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

Accounting profit table has played a great important role in accounting statement.

会计利润表在会计报表中有非常重要的作用。

Consolidated accounting statement is one of the difficult problems in financial accounting field.

摘 要：合并会计报表问题是当前财务会计的难题之一。

Human resource ; human resource accounting ; accounting information ; accounting statement

人力资源；人力资源会计；会计信息；会计报表

Only by understanding these characteristics can users of the accounting statement analyze, utilize the accounting information ...

会计信息的使用者只有充分了解会计报表的这些特点，才能正确地对会计信息加以分析和利用，增强决策的客观性。

But the window-dressing accounting statement is simply thought that it is the same as the illusive accounting statement.

但是很多人往往简单地把财务报告窗饰等同于虚假的财务报告。

And as enterprise aquistion and merger business emerging constantly in the whole world, the difficulty of preparing the combined accounting statement is increasing constantly .That how to norm the preparing of the combined financial statement just become an important subject that the circle of accounting theory and practice circle probe into together.

而且随着世界范围内企业购并业务的不断涌现，合并报表的编制难度在不断增加，如何规范合并会计报表的编制，也就成为会计理论界与实务界共同探讨的一个重要课题。

After the implement of the Provision of the Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit, the Interim Measure of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Jing Zi [1998] No.114), Circular of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA Cai Qi [2000] No.

关于改进和加强企业年度会计报表审计工作管理的若干规定》施行后，财政部《关于印发国有企业年度会计报表注册会计师审计暂行办法》（财经字［1998］114号）、《关于国有企业年度会计报表注册会计师审计若干问题的通知》（财企［2000］905号）和《财政部关于国有企业年度会计报表注册会计师审计若干问题的补充通知》（财企［2001］707号）同时废止。

The main contests of the courses are as following: the theory foundation, the research scope and the research method of senior financial accounting; The conception, category and procedure of enterprises combination; The fundamental differences and relationship of accounting, pursing and pooling of interest method; The conception of consolidated accounting statement and three kinds of consolidate theory.

高级会计学的理论基础、研究范围和研究方法。企业合并的含义、种类与程序。会计方法，购卖法和权益法的基本原理、区别和联系。掌握合并会计报表的概念，三种合并理论。合并会计报表的种类，编制合并会计报表的基础工作。

Recommend setting up accounts, filling and presenting and verifying the accounting voucher, register the account book, accounting methods, such as cost calculation and working out the accounting statement, etc.

介绍了设置帐户、填制和审核会计凭证，登记帐簿，成本计算及编制会计报表等会计核算方法。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。