查询词典 accounting

Electronic data processing accounting is indispensable for the development of accounting software.

会计电算化的发展离不开会计软件的发展。

However, compared accounting information with enterprise fund value information, certain difference exists, this difference occurs because of artificial of embezzle, but on the other hand then because of the uncertainty of accounting information.

然而，会计信息与企业价值运动的真实信息相比存在着一定的差异，这个差异的产生一方面是由于人为的会计舞弊造成的，而另一方面则是因为会计信息的不确定性而引起的。

Since the development of the accounting human resource, it is always a disputed embranchment in the accounting field.

其中主要因素包括行业因素、人力资源不同类型因素以及成本效益原则的影响等因素。

On the basis of the accounting for executory contract , the dissertationcontinues to discuss the accounting of the derivative financial instrument.

第三部分：以履行中合约会计研究作为理论基础，文章继续对衍生金融工具进行深入研究。

The various models of current accounting supervision to SOEs by the state sponsor include the accounting assignment system, the CFO assignment system, the expediter assignment or board of supervisors external assignment system, the financial inspector professional system, state auditing and auditing by CPAs etc.

虽然国家出资者对国有企业的会计监督与国家作为征税者对国有企业的会计监督都属于公司治理结构中利益相关者会计监督的组成部分，都属于微观经济监督，但是两者在监督的目的、监督的内容、监督的方式和监督的依据等方面都有所区别。

In this dissertation by analysis and comment we point out that though the current model of accounting supervision to SOE makes some progress in contrast with the traditional model, there still exist lots of problems. For example, the accounting assignment system doesn't coordinate with the modern enterprise institution and contradict with corporate law of PRC. The timeliness of supervision by CFO with double roles and assigned expediter (board of supervision of external assignment) is not obvious. The crux is that the assignment of decision maker and supervision-and-binding principal is unreasonable.

本文在对我国现行的国家出资者对国有企业会计监督的各种模式（包括会计委派制、财务总监委派制、稽察特派员或外派监事会制、财政监察专员制度、国家审计和社会审计等）进行分析评说后指出，虽然现行模式比传统的国有企业会计监督有了一些突破，但是仍然存在不少问题，表现在会计委派制与现代企业制度之间的不相协调、与《公司法》规定冲突、财务总监的双重身份及稽察特派员监督时效性不强等。

From the perspective of economics, the pure market force and profession autonomy have difficulty in preventing accounting information production insufficiency or surplus brought by the information of public product and exterior nature, as well as the random on accounting information quality, quantity and time haphazardness brought by information asymmetry.

从经济学的角度来看，纯粹的市场力量和行业自律难以有效防止信息的公共产品和外部性带来的会计信息生产不足或过剩，以及信息不对称带来的会计信息质量、数量和时间上的任意性。

Based on clearing some conceptions and presentation of environmental cost accounting research process, the paper pointed out sustainability theory, total cost idea, exteriority and marginal opportunity cost theory and environmental cost accounting theory o...

在陈述环境成本的定义和分类以及国内外环境成本核算研究过程的基础上，指出可持续发展理论、总成本理论、外部性和边际机会成本理论以及基于SEEA核算体系的环境成本计量理论是环境成本核算的四大理论支柱，并对环境成本核算方法的研究进行了总结与分析。

Accounting information falsification is caused by many factors such as drive of economic and political interests, lack of coordination of supervision mechanism, imperfection of accounting law system.

导致会计信息造假的原因很多，经济与政治利益的驱动、监督管理机制的不协调、会计法律体系的不完善等都是会计信息造假的诱因。

This kind of faultiness materialized on the incertitude problem in accounting which run through the whole reserve accounting.

针对会计中的不确定性，尤其是对所计提的准备事项没有引起足够的重视，本文就有关准备会计的相关事项做了初步研究。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。