查询词典 accounting

During the researching process of accounting for assets securitization, this thesis introduces researching course and status quo, expatiating accounting problems unfathomed of different organizations, confirming both accounting methods and judgment standards, at the same time, some disclosure items also involved in.

本文在资产证券化会计研究的过程中，从资产证券化的相关内容着手，介绍了证券化会计问题研究的历程及现状，针对其涉及的不同会计主体阐述了需要解决的会计问题，研究确定了会计处理所需要的方法、判定标准以及相关实务的处理和披露问题。

This paper,based on the real background of knowledge economy and network revolution,aimed at an urgent need of strategic management,deals with the basic postulate and accounting principles of strategic management accounting,and provides qualifications for building scientific,usful and theoretical system of strategic management accounting as quickly as possible.

本文立足于知识经济和网络革命的现实背景，着眼于企业战略管理的迫切需要，推导战略管理会计的基本假设和一般原则，为尽快构筑起科学实用的战略管理会计理论框架体系创造条件。

The accounting information system uses computer as main tool, by which users can collect, store and analyze variety of accounting data and provides man-machine system of accounting information for the user.

会计信息系统是以计算机为主要工具，对各种会计数据进行收集、存储及分析，为用户提供会计信息的人——机系统。

Article 26 Where a taxpayer or withholder has a well-established accounting system and it is able to calculate the incomes and gains or the withheld and remitted taxes correctly and completely through computer, the complete written accounting records output by the computer shall be considered as the same of accounting books.

第二十六条纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，其计算机输出的完整的书面会计记录，可视同会计账簿。

Chapter two reviews the literature in this field. Chapter three and four point out the problems existing in our country's loan-loss provision accounting policy and practice. Chapter five to chapter eight systematically review the experiences of amphibolous, debate, conflict and harmonize process of ALLL standards in America since 1975, as well as the latest dynamics on the measurement model of loan asset. The problems, experience and lessons of the whole process are analyzed from the professional perspectives of accounting recognition, measurement and disclosure. Chapter nine gives some suggestions to our country's loan-loss provision accounting policy based on the American experience. Chapter ten concludes.

第二章对国内外有关贷款损失准备金问题的实证及规范研究进行了回顾；第三章和第四章分析归纳出我国在贷款损失准备金会计政策及计提实务中存在的若干问题；在第五至第八章从确认、计量和披露等角度系统回顾了美国1975年以来在贷款损失准备金会计政策问题上所经历的模糊、分歧、冲突与协调历程及其对银行稳健和信息透明的影响，并对其在贷款资产价值计量问题的上最新发展动态进行追索和讨论；第九章在借鉴美国经验的基础上，针对我国贷款损失准备金会计政策与实务中所存在的问题，提出若干政策建议；第十章给出本文结论。

Accounting information system has the characters of complicated configuration, numerous influencing factors and strong variability, which can momentarily lead to the changes of pipeline, time and anamorphic degree of accounting information so as to affect the quality of accounting information.

会计信息系统结构复杂，影响因素多，变化性强，随时可造成会计信息的传递途径、时间及失真度的改变，影响会汁信息的质量。

At the same time, its inability to offer the accounting information required by the established accounting standards, it cannot join effectively the financial accounting system, it is difficult to reflect anfractuous operation, actualize cycle is too long, the cost of setting up and vindicating is too high, which hamper its popularity.

同时，它本身不能够提供完全符合公认会计准则的会计信息，不能很有效的与财务会计系统衔接；它较难反映错综复杂的运营实践，实施周期过长，建立和维护的成本过高，阻碍了它的推广。

It is the important subject of accounting theory worker and accounting practice worker how to solve accounting information distortedly.

如何解决会计信息失真是会计理论工作者和会计实务工作者的重要课题。

This paper tries to find out the main reasons of distorted information in legal accounting,which may provide some reference for the research of policy on present accounting and have stronger reference value in preventing,managing the accounting information of legitimacy distortedly.

分析合法性会计信息失真的主要原因，可供当前会计法规政策研究参考，且对预防、治理合法性会计信息失真也有较强的参考价值。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这1切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。