查询词典 accounting

This paper introduces the accounting principle of prudence in our accounting of the use of concrete, mainly from inventory accounting, Investment in fixed assets accounting and accounting aspects discussed, and a simple analysis of the inventory valuation method, lowering of cost and market price, depreciation and devaluation of fixed assets.

本文首先介绍了会计谨慎性原则在我国会计核算中的具体运用的情况，主要从存货核算、投资核算和固定资产核算等方面来论述，并简单分析了存货计价方法，成本与市价孰低法，折旧方法和固定资产减值准备。

So, after reviewing the existing achievement in research of the quality of accounting information both at home and abroad critically, this article starts with two layers of the internal and external running mechanism that determines the quality of accounting information, and launches discussing five respects which are the public goods attribute of accounting information, effective weak tendency of securities market, the space characteristic that accounting policy chooses, the incompleteness of contracts, and system seductive reasons of the iransfomiation period, analyzing the deep origin of low quality of accounting information in detail.

所以，本文在批判地回顾了国内外已有的会计信息质量研究成果之后，从决定会计信息质量的内外运行机制这两个方面入手，分别就会计信息的公共物品属性、证券市场的弱势有效、会计政策选择的空间特征、企业契约的不完备性以及转型时期的制度诱因等五个方面展开讨论，详细剖析了会计信息质量低下的深层根源。

Result: Lung door district 10 of lump （account for 66%, 4 of left side among them, 6 of right side）; Put the leaf and carry and break 1 lump, accounting for take 7%; The bronchus is narrow, block 8, accounting for 53%; 5 cases of blocking pneumonia, accounting for 33%; 8 cases of blocking lung etc., accounting for 53%; The tumour infringes 6 mediastinums and pleuras 40%; The lymph gland of lung door and mediastinum shifts 5, accounting for 33%; After Gd-DTPA is strengthened, 10 lumps are strengthened-notably .

结果：肺门区肿块10例（占66%，其中左侧4例，右侧6例）；下叶背段肿块1例，占7%；支气管狭窄、阻塞8例，占53%；阻塞性肺炎5例，占33%；阻塞性肺不张8例，占53%；肿瘤侵犯纵隔及胸膜6例，占40%；肺门及纵隔淋巴结转移5例，占33%；Gd-DTPA增强后，10例肿块均显著强化。

Even if both the creative accounting phenomenon and accounting fraud appear in companies with financial difficulties and are aimed to misreport, there has to make a difference between them: creative accounting represents the manipulation of the accounts according to accounting regulation and the law, while the techniques that break the law are considered accounting fraud.

即使双方的创造性会计与会计舞弊现象出现在经济上有困难的公司，并旨在错报，有使他们之间的区别：创造性会计代表对账目操纵按照会计制度与法律，而技术，被认为是违法的会计欺诈行为。

This paper especially discusses the origin and development of accounting behavior,the subject and object of ac- counting behavior,the influenced factor and aim of accounting behavior.Based on these,the essence of accounting behavior is concluded as follows:influenced by the internal and exter- nal environment and prompted by the objective of accounting behavior,it is dynamic and ob- jective accounting practical activity which the subjec...

在讨论了会计行为的产生与发展、会计行为主体和客体及其相互关系、会计行为的目标、会计行为的影响因素及要求后，以此为基础，概括出会计行为的本质——会计行为主体受内、外环境的影响，在会计行为目标的驱动下，运用现代会计管理的理论和方法作用于会计管理客体能动的有目的的会计实践活动。

This paper takes finance management reformation in Dongfeng Nissan for example, explaining that under macro background of information economy and network revolution and with the reference of existing theoretical framework of strategic management accounting, focusing on the crying for car enterprise strategic management, demonstrating impersonally and reasoningly strategic management accounting's practical condition in application in car enterprises and the existing problems in actual usage. It let us understand how strategic management accounting penetrated strategic management idea to the management accounting information system in car enterprise, providing information for car enterprises management , making car enterprises to get permanent strategic competitiveness and accelerating to promote the application course of strategic management accounting theory in practice of car enterprise finance management.

本文以东风日产公司财务管理变革为例，在知识经济和网络革命的宏观背景下，以战略管理会计既有的理论框架为依据，着眼于汽车企业战略管理的迫切需要，客观而又理性地论证战略管理会计在汽车企业应用的现实条件，实际应用中存在的问题，使我们了解战略管理会计是如何将战略管理理念渗透到整个汽车企业的管理会计信息系统中，为汽车企业的管理提供信息，使汽车企业获得持久的战略竞争力，从而加速推动战略管理会计理论在汽车企业财务管理实践中的应用进程。

In the construction project contract award, the owner generation of buckle business tax money and the additional situation is very common, how always wraps the unit to sublet the project generation of buckle tax money to carry on the correct calculation,"Business accounting System","Construction Business accounting Calculates Means" as well as in 2006 promulgates "Business accounting Criterion 15th -- Construction Contract" to has not sublet the project the accounting to make the explicit stipulation, this article is really to this situation, has carried on the detailed elaboration on the owner generation of buckle tax money's subpackage project tax treatment and the accounting method.

内容摘要：在建设工程发包中，业主代扣营业税金及附加的情况十分普遍，总包单位如何对分包工程代扣税金进行正确的核算，《企业会计制度》、《施工企业会计核算办法》以及 2006年颁布的《企业会计准则第15号——建造合同》中均未对分包工程的会计核算作出明确的规定，本文就是真对这一情况，就业主代扣税金的分包工程税务处理及会计核算方法进行了详细的阐述。

In its process, the problems, such as the imperfect of methods for determining and studying the human resource accounting , difficult for implementation, unclarified management are solved. By studying the accounting theory, its accounting elements are determined for a scientific sorting and searching for the accounting model and the measuring method, by which the procedures and methods for the accounting are perfected gradually.

在推行上市公司人力资源会计过程中，逐步解决人力资源会计确认、研究方法不完善、实际操作困难、管理定位不明确等问题，通过探索人力资源会计的理论依据，确定上市公司人力资源会计的要素，对上市公司人力资源会计进行科学分类，探索人力资源会计模型与计量方法等措施，完善上市公司人力资源会计程序和方法。

To provide a balanced presentation of ideas, the journal solicits contributions from the fields of: financial accounting, management accounting, auditing, accounting information systems, financial management, taxation, social and environmental accounting and accounting education.

该刊本着平衡的理念，其来稿来自以下领域：财务会计，管理会计，审计，会计信息系统，财务管理，税务，社会和环境会计以及会计教育。

The application of fair value in Chinese Accounting Standa rds is full of twists. Under development of global economic integration and international coordination of accounting,Chinese standards-making institutions has realized that avoidance of fair value will lead to the set back of accounting theory. Thus, Fair value accounting is widely and deeply researched. In February 2006,the Ministry of Finance issued the new Accounting Standards System. Fair value as measurement was written in basic standard and widely applied in specific standards.

在经济全球一体化和会计国际趋同发展的大环境下，我国准则制定机构清醒地认识到，对公允价值的回避是理论上的退步，于是对公允价值进行了广泛、深入的研究。2006年2月，我国财政部发布了由一个基本准则和38个具体准则组成的新会计准则体系，首次将公允价值作为一种计量属性写入基本准则中，并且在具体准则中大量地运用了公允价值。

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％。