查询词典 accounting

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。

Then the dissertation introduces the international and domestic achievements of the accounting for executory contract, and conducts the analysis and research systemically, I think that we should improve the traditional accounting theory before the executory contracts could be recognized and fully disclosed in the accounting reports .

第二部分介绍了国内外对履行中合约的会计处理的各种理论成果，并在此基础上对履行中合约会计进行了系统的分析与研究，认为要想将履行中合约在会计报表中予以充分的反映，必须完善现行的会计理论。

The dissertation begins with the further discussion attributions of the economic contract , and comparing the economic contract with the ordinary economic contract and financial instruments, I think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory.

本文共分四部分：本文首先对衍生金融工具的经济属性进行了较为深入的探讨，并将其与一般经济合约和基本金融工具进行了比较分析，认为衍生金融工具本质上是一项经济合约，具有所有经济合约所具有的共性，衍生金融工具的会计处理应建立在对履行中合约的会计处理基础之上，否则对衍生金融工具的会计处理就会缺乏理论基础。

Therefore, it is significant to fully analyze the cause of accounting information distortion, explore the countermeasures against it and further rectify and construct the accounting industry to ensure the factuality of accounting information.

因此，全面分析会计信息失真的原因，努力探索治理会计信息失真的对策，加大对会计行业的整顿和建设，确保会计信息的真实性，具有十分重要的意义。你知道它的英文吗？

For example, full-time accountants appeared, fane accounting, fazenda accountings commerce accountings old finance accounting and accounting method, all developed.

突出表现在会计专职人员的出现，神殿会计、庄园会计、商业会计及旧式金融会计的形成，以及会计方法的发展方面。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。