查询词典 accounting

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，这一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。

International Financial Reporting Standards can be seen as a group of rules in the formal or informal rule network. It regulates the international accounting behaviors, restrictions on actions, and the actors durably expected rule network with Authority and relevance of the constraints. It has been developing with the International Accounting's order, organization and institution, which has often been seen as the Process factors of the international accounting economic relations.

国际财务报告准则可以视为这一类规定国际会计行为的职责、限制行动、以及行为者持久预期的，并具有权威性、制约性和关联性的一组正式或非正式的规则网络，其伴随着国际会计的秩序化、组织化、制度化而发展起来，常常被视为国际会计经济关系中的进程性因素。

Eighthly, as one of the country in which economic system is turning to another system, China is fully creative during the course of the birth and growing of socialistic market economy system. In the process of the turning of economy system, the turning of accounting realizes. It builds solid foundation for the development of modern accounting system of China, and will promote the development of modern accounting system persistently in the following further economic reform.

八是在当代经济体制转轨国家中，中国在社会主义市场经济体制建立与发展之中，凸现了它的创新方面，并在实现经济体制转轨的改革中，实现了会计的转轨变型，建立了中国现代会计体系发展的基础，并将在今后深化经济改革中进一步推动现代会计体系的持续发展。

According to the empirical study, we get the following conclusion: a The choice of accounting methods in our country is sackless, passivity and middle b The companies have the instance of manipulating the accounting surplus by accounting estimate and their main motivation is evadable the supervise in the capital market.

b上市公司有利用会计估计进行盈余操纵的现象，上市公司操纵盈余的主要动机是规避市场监管。

This will call on us to look squarely at and re-examine closely the current situation of education in accounting , to re-establish a reasonable objective of education in accounting , and to exploringly carry out the reform in education in accounting itself.

这就要求我们正视和重新审视我国的会计教育现状，重新设定合理的会计教育目标，探索性地改革现有的会计教育本体。

first of the paper to introduce the principle of the computerized accounting ,point out the limitations of the computerized accounting ,then analyzed three characteristics of the finance management of the ERP system : Instant, integration and farseeing, finally compare the differences in financial management between computerized accounting and ERP system .

本文首先介绍了会计电算化的工作原理，指出了会计电算化的局限性；然后分析了ERP系统财务管理的三个特点：即时性，集成性和远见性；最后比较了会计电算化和ERP系统的财务管理之间在应用中存在的差异。

In terms of faunal geographical elements of grasshopper communities, 48 species of grasshopper were recorded, belonging to 31 genera, 7 families. Among those species, the palaearctic species with 41 species recorded are dominant, accounting for 85.42% of the total species number of the region; the endemic species with 2 species, accounting for a comparable small part; the widly-distributed accounting for a relatively larger proportion, with 5 species and 10.42% of the total.

从蝗虫的区系地理成分来看，长白山地区共有48种蝗虫构成了蝗虫群落，它们隶属于7科，31属；其中古北种占有绝对优势地位，计41种，占该区蝗虫总数的85.42％；东洋种所占比例较小，只有2种，占总数的4.17％；广布种5种，占该区蝗虫总数的10.42％；特有种所占比例较小，只有5种，占该区蝗虫总数的10.42％。

Finally, After overall analysis of 28 listed companies'annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets'categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.

3对拥有林木类生物资产的28家上市公司2007年年报的分析研究，认为我国《企业会计准则第5号--生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善，其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容，即林木类生物资产应将消耗性、生产性和公益性三类集中列示；增设相关林木类生物资产明细表；增加林木类生物资产种类和数量披露要求；强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况；自愿披露林木类生物资产其他相关信息。

Accounting includes much more than this, The accountant shoukd have the ability to design the accounting system,to analyze and record complex, nonroutine transactions;and to analyze and interprete accounting information.

而清算账目则包括远不止这个。会计应该有计划清帐系统，记录复杂、非常规记录，和分析解释清帐信息的能力。

Results: thirty cases were cured and 7 cases were improved, accounting for 83% and 13.7% respectively; 8 cases gave up treatment, accounting for 15.7%; 6 cases died, accounting for 11.8%.of the 6 died infants, 5 cases died of respiratory failure and pulmonary hemorrhage; 3 cases were sclerema neonatorum, 3 cases were very low birth weight infants; 3 cases' gestational age was less than 32 weeks, 1 case had intrauterine growth retardation, 1 case had asphyxia history of birth, 1 case had infection history , 1 case had convulsion history (suspected intracranial hemorrhage).

结果：治愈30例，占58.8％；好转7例，占13.7％；自动出院8例，占15.7％；死亡6例，占11.8％，其中5例死于呼吸衰竭，肺出血。其中3例有硬肿症，3例为极低体重儿；孕周2周者3例；1例有宫内发育迟缓，1例有新生儿窒息史，1例有感染史，1例有抽搐史。

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％。