查询词典 accounting

Among them 168 cases cut by high frequency instrument,accounting 60.43 percents.64 cases cut by radiofenqency instrument accounting 23.02percents.46cases cut by joint treatment accounting 16.55percents.conclusions it is a safe and effective methods to cure the peptic polyps by radiofrequency and high frequency under gastroscope.it is more effective than only using singal instrument and it decreases the occurrence rate of bleeding and fenestrate of alimentary canal.

内镜下射频及高频联合治疗消化道息肉是一种安全有效的方法，比单用效果更为确切，并降低了治疗后消化道出血和穿孔的发生率。

We first explored foc the new accounting control issues computer accounting, then we analyse the computer accounting control system implementation strategy.

首先探讨了计算机会计给会计控制提出的新课题，然后对计算机会计控制系统的构成进行了分析，进而提出了计算机会计控制系统的实施策略。

In terms of the problem that it s difficult for students to grasp the "debiting" and "crediting" signs and increase and decrease relationship in Debiting and Crediting Accounting Method in the teaching of Accounting Basics ,this paper introduces a new teaching method of "Gesticulation Method" to teach how to judge accounting direction,namely,direction of debiting and crediting.

针对会计学基础课程教学过程中学生对借贷记账法的"借""贷"符号与增减关系难以把握这一难点问题，介绍了一种新的教学方法——"手势比划法"，用以讲授如何判断记账方向即借贷方向。这种教学方法使学生能形象直观地理解和把握借贷记账法

The annual report must be prepared and published within four months after the end of each accounting year; the half-yearly report must be prepared and published within two months after the end of the first half of each accounting year; and the quarterly report shall be prepared and published within one month after the end of each accounting year's third and ninth months.

年度报告应当在每个会计年度结束之日起4 个月内，中期报告应当在每个会计年度的上半年结束之日起2 个月内，季度报告应当在每个会计年度第3 个月、第9 个月结束后的1 个月内编制完成并披露。

Also, the paper provides systematic design methods of implementing accounting business process reengineering, and discussed with details how to choose reengineering methods under circumstances of risks of accounting business process reengineering and improvability of accounting process.

同时，本文提出了实施会计业务流程重组的系统化改造法和全新设计法，并对在会计流程重组的风险和会计流程的可改善性等情况不同的情况下如何选择具体的重组方法进行了比较详细的研究。

This paper analyses the causes of weakness on accounting supervision:congnition about accounting theory is incoordinate, the system of accounting supervision is inexcellent,accountants innate quality is low.

分析了现代会计监督呈弱化态势的原因，即对会计监督理论认识不统一、会计监督体制不完善以及会计人员素质偏低。

Then cited the accrual basis of revenue from commercial banks, the cost of the verification process in the concrete application and then by Chinas commercial banks adopt accrual accounting system by the existence of the problem, pointing out that this principle in Chinas commercial banks accounting easy Banks inflated income, inflated profits easily lead to false accounting; easily lead to inflation and affect the national economys health, sustained and stable development.

接着列举了权责发生制在商业银行会计处理中的运用，进而提出了我国商业银行会计核算采用权责发生制所存在的问题，指出这一原则在我国商业银行会计核算中，容易导致银行虚增收入，夸大利润；容易导致会计造假现象；容易引发通货膨胀，影响国民经济的健康、持续、稳定发展等问题。

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。

There are two basic types of cost accounting systems: job order cost accounting and process cost accounting.

有两种基本的成本会计方法：分披成本会计与分步成本会计。

This paper centres on the basic problem of the theory frame of management accounting,management accounting theory's starting point and management accounting theory's compositive key element and inherent logic relation,and etc.

本文围绕管理会计理论框架的基本问题，探讨了管理会计理论框架研究的起点以及管理会计理论框架的构成要素及其内在逻辑关系等问题，发现了管理会计理论框架具有整体性，联系性，逻辑性，层次性，动态性等基本特征。

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。