查询词典 accounting treatment

We could use two 'inharmonious' to depict the current situation of researches and applications of the accounting theories: one is the inharmony of the development of the theories of financial accounting and management accounting, where the research of the theories of management accounting far drops behind that of financial accounting; the other is the inharmony of the applications of management accounting.

当前我国会计理论研究与应用的现状可以用两个"不协调"加以概括：一个是财务会计理论与管理会计理论发展不协调，管理会计理论的研究远远落后于财务会计；另一个是管理会计理论研究与应用的不协调，很多先进的、可行的会计理论方法在我国企业没有得到有效的应用，造成企业效益的低下和管理水平的落后。

Taking assets-related events as an example and using several quantitative methods including Jaccard Coefficient, on one hand this paper examines and analyses the harmonization degree between China's accounting standards and international accounting standards (IAS3)and its changes on different stages during China's accounting reforms since 1998; on the other hand, based on the related accounting policies adopted respectively in the domestic and oversea annual reports of B-share companies, the paper also measures the degree and process of international harmonization of China's accounting practice. Nevertheless, the paper examines the relationship between the two types of accounting harmonization directively through several non-parameter statistic methods.

本文以资产计价相关会计事项为例，运用Jaccard系数等多种量化研究方法，对1998年以来我国会计改革的不同发展阶段1上中国会计准则与国际会计准则(IAS2)之间的协调程度及其变化趋势进行了测量与分析；并以我国B股上市公司分别按CAS与IAS编制的境内、外年报所采纳的相关会计政策为数据来源，测量了我国会计实务的国际协调程度与进程；此外，本文亦通过多种非参数统计方法直接检验了会计的准则协调与实务协调之间的关系。

At present China accounting environment, we shouldn't hold the passivism towards these paradoxes posed by the current existed accounting surroundings and expected, supposed to be surroundings, as well as the impacts on the responsibilities of accounting, but positively engage in the research and analysis to fine doable means and policies dealing with the situations, in order to solve those specific accounting problems we are facing, to enhance accounting's capabilities and functions, to prompt the health advancing on accounting work.

在我国当前会计环境下，我们不应消极地看待当前会计客观环境与主观环境以及对会计职能的不利影响，而应积极地进行分析及研究对策，以期解决我们所面临的一些特殊会计问题，增强会计职能。促进会计工作健康发展。

The article include material and value accounting, and on the base of the natural environmental features of Chongqing, the accounting choused forests, cultivated lands grasslands, standing stocks and topsoil resources as objects of research, For accuracy and reality, accounting dont include the value of the artificial ecology environment, The target of accounting is to combine the environmental accounting and national economic accounting, so, it is clear that running of macro-economy of Chongqing from 1997 to 1999 is sustainable to ecology environment, but the environment cost is very big.

为了使核算更准确和真实，人工生态环境的价值没有被考虑。核算的目标是把环境核算和国民经济核算结合起来，因此，可以清楚的看到1997-1999年重庆市宏观经济运行尽管是生态环境可持续的，付出的环境代价却也十分昂贵。

Article 45 Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should be kept according to law, and therefore constitutes a crime, shall be investigated for criminal liability in accordance with law; a fine of not less than 5,000 yuan but not more than 50,000 yuan may be imposed if no crime is constituted, and the persons who are State functionaries shall also be imposed upon administrative sanctions of demoting to a lower rank, removing from post or expelling from the units according to law by the unit to which they belong or the unit concerned .

第四十五条授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计帐簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，可以处五千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予降级、撤职、开除的行政处分。

Along with economic development,especially the appearance of derived finace instruments,historical cost is becoming hard to cope with such complicated situation. Fair value is introduced to some related rules of International Accounting Standards Board and transacted widely. In 2006,fair value was lead into our new Accounting Standard for Business Enterprises - Basic guidelines as accounting standards project of the accounting measurement attributes. It generally has same range of fair value in international accounting standards,mostly tend to be like international accounting standards.

摘 要：随着经济的发展，特别是衍生金融工具的不断涌现，历史成本逐渐难以应付如此复杂的局面，国际会计准则理事会的有关准则中引入了公允价值并对其进行了广泛的运用。2006年，我国新《企业会计准则-基本准则》引入公允价值作为会计计量属性的会计准则项目，与国际会计准则中公允价值的范围基本一致，与国际会计准则趋同。

This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechanism and realization mechanism of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.

首先对现有四个基本假设中的主体假设在政府会计中的应用进行重新解释，提出区分记账主体和报告主体的观点以及对如何确立中国政府会计的报告主体提出建议：其次，主张将会计基础作为政府会计的一项基本假设，并结合国际社会政府会计实践对政府会计运用权责发生制和收付实现制进行了分析，提出中国政府会计基础选择的若干建议。

In the elaboration biology property elementary theorys foundation, This paper had pointed out the problems of agricultural enterprise biology assets accounting in our country and proposed the establishment of a workable agricultural enterprises of assets accounting measures, so that the accounting treatment of assets can adapt to the modern enterprise development and Chinas agriculture accounting can be further coordinated with the international accounting convention.

本文在阐述生物资产基本理论的基础上，指出了我国农业企业生物资产会计核算中存在的问题，提出建立具有可操作性的农业企业生物资产会计核算对策，使生物资产的会计核算能适应现代企业发展的需要，使我国农业会计进一步与国际会计惯例相协调。

In the construction project contract award, the owner generation of buckle business tax money and the additional situation is very common, how always wraps the unit to sublet the project generation of buckle tax money to carry on the correct calculation,"Business accounting System","Construction Business accounting Calculates Means" as well as in 2006 promulgates "Business accounting Criterion 15th -- Construction Contract" to has not sublet the project the accounting to make the explicit stipulation, this article is really to this situation, has carried on the detailed elaboration on the owner generation of buckle tax money's subpackage project tax treatment and the accounting method.

内容摘要：在建设工程发包中，业主代扣营业税金及附加的情况十分普遍，总包单位如何对分包工程代扣税金进行正确的核算，《企业会计制度》、《施工企业会计核算办法》以及 2006年颁布的《企业会计准则第15号——建造合同》中均未对分包工程的会计核算作出明确的规定，本文就是真对这一情况，就业主代扣税金的分包工程税务处理及会计核算方法进行了详细的阐述。

objective to evaluate efficacy of extracorporeal shock wave lithotripsyfor treating ureteral stones in situ,investigate the cause of higher re-treatment rate.methods total of 687 patients with ureteral stone were received eswl between january 2000 and december 2004,included 455 male(66.2%) and 232 female(33.8%) patients,6 cases have bilateral ureteral calculi,12 cases have unilateral multiple calculi.hence,together 709 ureteral calculi were treated.patients upper ureteral calculi were treated in the supine position,for lower ureteral calculi patients were turned prone.to reduce eswl-induced renal trauma and pain,using lower energy source,adjusted power setting from 9.8 to 13.2kv,limited 1500 shock wavs per one session.no auxiliary procedure were used before eswl.the stone size was measured as the surface area of stone length by stone width on x-ray film.the interval between two treatment sessions was two weeks.results of 709 ureteral calculi,the overall stone free rate was 97.3%(690 calculi),re-treatment rate was 34.1%(292 calculi).according to the performed treatment sessions,one session 467 calculi,the mean stone size 37.27mm2,stone free rate 65.4%(464 calculi).two sessions 138 calculi,the mean stone size 62.48mm2,stone free rate 18.4%(131calculi).three sessions 52 calculi,the mean stone size 79.60mm2,stone free rate 7.1%(50calculi).four sessions 19 calculi,the mean stone size 101.63mm2,stone free rate 2.4%(17calculi).fivesessions 33 calculi,the mean stone size 119.33mm2,stone free rate 3.9%(28 calculi).overall 19 cases(2.7%)turned to other treatment modalities.of 335 upper ureteral calculi,303 achieved stone free (95.8%),re-treatment rate was 38.5%(129 calculi).of 374 lower ureteral calculi,369 achieved stone free(98.7%),re-treatment rate was 30.2%(113 calculi).the re-treatment rate of upper ureteral calculi was higher than lower ureteral calculi(p＜0.05,χ2=5.40).the difference of stone-free rate between upper and lower ureteral calculi was no significant(p＞0.05,χ2=0.15).conclusion eswl should be considered first line therapy for ureteral stone still.stone burden are the main variable of higher re-treatment rate,upper ureteral stone may moving with respiring during eswl.so efficinet shock wave was decreared,re-treatment rate become higher.

目的 评估体外震波碎石治疗输尿管结石的疗效，探讨再治疗率高的原因及输尿管结石的治疗选择。方法回顾2000年1月～2004年12月间eswl治疗输尿管结石的临床资料687例，男455例（66.2%），女232例（33.8%），平均年龄46.6岁（15～83岁）。有双侧输尿管结石6例，单侧多发性输尿管结石12例（4颗1例，3颗2例，2颗9例），共计输尿管结石709颗（含透光结石13颗）。应用上海爱申公司生产的desunit6030型碎石机，c臂x线球管做结石定位。上段输尿管结石（肾盂输尿管交界处至骶髂关节上缘）取仰卧位，下段输尿管结石（骶髂关节上缘下至输尿管口）取俯卧位。为减少eswl引起的肾损伤和疼痛，应用较低的能量，震波发生器电压从9.8～13.2kv，震波频率1.5s。每次治疗设定为1500次震波。治疗后3天摄腹部平片或b超，以后每隔7日重复检查。假如结石未碎或有残留结石最长径＞3mm以上，再次eswl，两次治疗的间隔时间为两周。结石的大小用x线片上的表面积（mm2表示。结果 709颗输尿管结石总的治愈率为97.3%（690颗），再治疗率34.1%（242颗）。其中一次治疗467颗，平均结石大小37.27mm2，治愈464颗（65.4%），3颗改治疗；两次治疗138颗，平均结石大小62.48mm2，治愈131颗（18.5%），7颗改治疗；第1和第2次治疗治愈率（1个月治愈率）为83.8%。3次治疗52颗，平均结石大小79.60mm2，治愈50颗（7.1%），2颗改治疗；4次治疗19颗，平均结石大小101.63mm2，治愈17颗（2.4%），2颗改治疗；5次及5次以上治疗33颗，平均结石大小119.33mm2，治愈28颗（3.9%），5颗改治疗。总计19颗（2.7%）结石改变治疗方式。上段输尿管结石335颗，治愈321颗（95.8%），再治疗129颗（38.5%）。下段输尿管结石374颗，治愈369颗（98.7%），再治疗113颗（30.2%）。经χ2检验，上、下段输尿管结石的再治疗率差异有显著性（χ2=5.40，p＜0.05），治愈率差异无显著性（χ2=0.15，p＞0.05）。不良反应：血压升高13例（1.9%），震波区域疼痛26例（3.8%），震波进入处皮肤点状淤血33例（4.8%），肉眼血尿128例（18.6%），均于第2、3天自行消失。结论 eswl目前仍是输尿管结石的第一线治疗，结石的大小是再治疗率高的主要因素。结石的位置有影响，上段输尿管结石可随呼吸移动，有效震波次数减少，再治疗率比下段输尿管结石高。eswl前注重病例筛选可降低再治疗率。

The circulation, consumption and reproduction of the trilogy have not only testified to its historical significance and literariness, but also invested it with new meanings.

该三部曲的流通、消费与再生产不仅验证了其历史意义及文学性，而切还赋予它以新的意义。

If he thought that he could buy me off, he would be wrong.

如果他认为他可以收买我，那他就大错特错了。