查询词典 accounting

It can be described by a dynamic logical development from accounting habit to accounting custom, from accounting custom to accounting convention, from accounting convention to accounting regulation.

接着我们从纵向的角度探讨了会计制序的演进历史，它表现为从会计习惯到会计习俗，从会计习俗到会计惯例，再从会计惯例到会计制度这样一个内在于会计发展过程中的动态逻辑发展进程。

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

This paper starts with the basic contents of accounting information in the first place to carefully analyze the status quo and its causes of enterprise accounting information distortion only to find out the main reasons why China's enterprises'accounting information is distorted are that accounting internal control systems are distempered, that the accounting code construction is faulty, and that accounting information is asymmetrical.

本文首先从会计信息的基本内容入手，主要通过对企业会计信息失真的现状及其成因的认真分析，发现我国企业会计信息失真的主要成因是会计内部控制制度不健全、会计法规建设不完善、会计信息不对称等。

At last express my prospects of western environmental accounting. Facing the problem of current western environmental accounting, I hold firstly, strengthen the comparing research of environmental accounting reports between China and international countries and dig out our own experience in the environment based on our practice and the absorption of international environmental accounting theory and practice. Secondly, with the aspect of operation, we formulate related standard in the high quality of environmental accounting and auditing, sturdy the companies environmental report system and perfect accounting regulations and standards in order to guarantee the impletion of environmental accounting system regulations.

针对目前西部环境会计的问题，我认为环境应首先在研究内容上，加强环境会计与报告与国际比较研究，在介绍和吸收国外成型的环境会计理论与方法的基础上，结合西部经济实际，发掘我国自身在环境方面的典型经验，在理论上加以总结和提高；其次在实务操作上，研究并制定高质量的环境会计环境审计方面的相关准则，建立健全企业环境信息报告体系，并完善会计法规和环境标准，确保环境会计制度准则的实施；加强如何将环境会计信息应用于西部企业的经营和决策的研究。

The main causes were summarized as follows: 1 Patients psychological situation, accounting for 86.45%; 2 Impotency of the drainage tube because of postoperative hemorrhage, or because of tube folding, distortion or displacement, accounting for 45.15%; 3 Direct stimulation from drainage, accounting for 24.83%; 4 Temperature and speed of rinsing fluid, accounting for 15.0%; 5 Rise in abdominal pressure, accounting for 9.67%; and 6 Infection of bladder and urethra, accounting for 1.6%.

其主要原因有：(1)病人的心理状况，占86.45%；(2)术后出血创面组织脱落使引流管堵塞、引流管折叠、扭曲、固定不妥当，占45.15%；(3)导管刺激，占24.83%；(4)冲洗液的温度、速度，占14.51%；(5)腹压增高，占9.67%；(6)膀胱及尿道感染，占1.6%。

In order to change the rigidity of accounting policies, the incomparability of accounting information and the inflexibility of accounting system, on December 29, 2000, the Ministry of Finance issued the Accounting System for Business Enterprises, which has great significance on standardizing the accounting treatments and improving the quality of accounting information.

为了改变原会计制度下形成的会计政策僵化、信息可比性差、制度弹性小等局面，2000年12月29日财政部发布了《企业会计制度》，对于规范会计核算工作，提高会计信息质量具有重要意义；同时，也进一步扩大了会计与税法之间的差异，增大了纳税调整的难度。

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。

According to a questionnaire issued by the Hunan Normal University athletes CHOOSE parade the status of sport injury, injury causes, preventive measures were discussed, mainly come to the following conclusions:① CHOOSE parade of the athletes sports injuries are more common, the rate of injuries 88% of the injury concentrated in the wrist position and thighs of 35.84%; waist accounted for 16.98 percent, 15.09 percent of the knee, shoulder or 11.32 percent, accounting for 9.43 percent of ankle, elbow or 7.54 percent, abdomen, accounting for 3.79%② CHOOSE Exercises for the main types of injury ligament injury, accounting for 33.96 percent; joint injury, accounting for 16.98 percent; muscle sprain, accounting for 15.09 percent; contusion, accounting for 11.32 percent; periostitis, accounting for 9.43%; tenosynovitis, accounting for 7.54 % bursitis, accounting for 3.77%; fracture, or 1.88 percent ③ CHOOSE Exercises injury in the course divided into acute injury and chronic injuries, mainly to acute injury.

根据所发放的运动员问卷对湖南师范大学啦啦操运动员运动损伤的现状、损伤成因、预防对策进行了探讨，主要得出以下结论：①啦啦操运动员运动损伤的情况较为普遍，伤病率达88%；损伤的部位集中在手腕关节和大腿占35.84%；腰部占16.98%，膝关节占15.09%，肩关节占11.32%，踝关节占9.43%，肘部占7.54%，腹部，占3.79%②啦啦操运动损伤的种类主要为韧带拉伤，占33.96 %；关节损伤，占16.98%；肌肉扭伤，占15.09%；挫伤，占11.32%；骨膜炎，占9.43%；腱鞘炎，占7.54%；滑囊炎，占3.77%；骨折，占1.88%③啦啦操运动损伤的病程分为急性损伤和慢性损伤，以急性损伤为主④啦啦操运动损伤的时间主要集中在10一12月份，1一3月份⑤啦啦操运动员运动损伤的预防对策主要包括：注重体能训练提高体能储备、合理安排训练内容和负荷、加强身体全面训练和易伤部位练习的实效性训练、重视运动技术的分析和研究、重视训练后的恢复措施、加强医务监督提高自我保护、重视训练后的放松运动。

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。

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％。