查询词典 accounting

Furthermore, contrastively analyzed fractured reservoir exploitation performances with accounting for imbibition effect and without accounting for imbibition effect.

对比分析了裂缝性油藏考虑渗吸作用和不考虑渗吸作用下的油藏开发动态。

Earnings management has become an inevitable phenomenon with the development of market economy for the insurmountable of accounting information unsymmetrical, the imperfectness of accounting system laws and regulations, as well as the business management authority's goal for their own benefit maximum.

由于会计信息不对称的不可克服性和会计制度法规的本身不完善性，以及企业管理当局为了自身利益最大化的目的，盈余管理成为市场经济发展的一种必然现象。

Thus, accounting plays a significant role in society and, in a broad sense; everyone is affected by accounting information.

因此，会计在社会中扮演了一个具有重要意义的角色，从广义上说，每个人都受到会计信息的影响。

Manual accounting system, there will be because of the accounting staff inadvertence, fatigue or excessive handling, and other aspects of inadvertent errors arising.

手工会计系统中，会出现由于会计人员的粗心大意、疲劳或处理环节过多等而产生的无意错误。

Taking account of the supply of and demand for and the inauthenticity of accounting information as well as theory of firms, however, human resource accounting does not suit China at present.

但是，从企业理论、会计信息的供给与需求、会计信息失真的角度看，我国目前还不宜实行人力资源会计。

To bring the inauthenticity of accounting information under permanent control, we should strengthen the legal system, perfect relevant managerial regulations and structures, reinforce the economic supervision and the execution of the law and rigorously enforce the management of accounting personnel in order to prevent any false information .

笔者认为，会计制度不完善，部分领导及会计人员素质不高，会计监控制度缺失是造成会计信息失真的主要原因，加强法制体系建设，完善相关管理制度及体制，加大经济监督和执法力度，严格会计人员管理，从源头上控制虚假信息的产生，会计信息失真这一顽症才能得以根治。

This article firstly analyzes the current situation of the information distortion and the reasons that cause it. Based on this, it analyzes the damages resulting from the incompletion of corporation reformation, the flawed accounting system, and the incompetency of employees. Lastly, it recommends the possible solutions for these issues to improve the quality of accounting infomation.

本文首先分析了会计信息失真的现状及其产生原因，并在此基础上分析了由于企业改革不彻底、会计制度不完善、人员素质不高等方面所带来的会计信息失真的危害，最后提出从完善企业管理制度、制定会计准则、提高人员素质等方面来提高会计信息质量的对策。

With economy globalization and the increasing internationalization of capital markets, international harmonization and global convergence of accounting standards have become an inconvertible trend and also become one of the key issues greatly concerned by accounting scholars, practitioners and regulators.

随着经济全球化和资本市场国际化程度的日益提高，会计准则的国际协调乃至全球趋同已成为大势所趋，也是近年来会计学术界、实务界以及准则制订机构普遍关注的中心议题之一。

Compare with financial accounting, management accounting is infirm in theoretic and weak in practice.

与财务会计相比，管理会计的理论研究较薄弱，实践应用较匮乏。

Cited by the inflated profits above 10 means the surface, the majority of cases and not in violation of the accounting system and accounting standards, from the essence, the inflated profits, this is some listed companies with relatively common and Universality of the bogus means.

上述所列举虚增利润十大手段，从表面上看，大多数情况并没有违反有关会计制度与会计准则的规定，从本质上看则虚增了利润，这正是一些上市公司比较常用且带有普遍性的做假手段。

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。