查询词典 accounting

Obey and control the whole accounting process, entry the transactions of A/P and Expense in accounting system, maintain A/P subsidiary ledger by supplier, trace the accounts payable.

熟悉掌握并规范整个会计流程，准确进行付款及费用的相关帐务处理。按时记录和跟踪应付帐款的增减变动情况。

Since 1994, when the Law of University was emendated, the private universities in Taiwan have been facing the rapid enlargement in school numbers, student population decreasing year by year, and extreme competition from famous foreign universities. In order to increase competitiveness and quality of teaching, Taiwanese universities must jump out the old-fashion way of thinking by first establishing a clear management vision and common goal; second, by establishing a definitive responsibility center, and third, by adopting the market mechanism of all-directions performance management. It is urgently necessary to provide the accounting information needed to operate the system in the school administration, whose job it is to combine the management system of responsibility center and responsibility accounting.

台湾在"大学法"（1994）修订后，民办高校面对校数急速扩充、就学人121逐年下降，以及海内外大学名校强势竞争的冲击，为求提高竞争力，唯有跳脱传统办学旧思维，订定一个明确的经营愿景蓝图和共同目标、建置分权管理的责任中心，采行全方位绩效管理的市场机制，才能提供高素质教学品质，并兼顾学校的永续发展；也因此，结合责任中心管理制度和责任会计提供的会计信息应用于校务运作体制，有其迫切必要在。

How to standardize enterprise's behavior of accounting policy choice in order to realize the transformation from opportunism to efficiency has been a difficult problem in field of accounting theory.

如何规范企业会计政策的选择行为，实现其从机会主义向效率的转变，成为会计理论研究的一大难题。

Manpower resources accounting came from the mutual permeation of accounting and manpower resources management.

人力资源会计是会计学与人力资源管理相互渗透而形成的会计科学中的一个正在发展的新分支。

Generally speaking, to better the implement of financial strategy, we should study and seek the specific optimized method in terms of financial management system, accounting information system, internal accounting control system and financial risk control system. In addition, the different phases and changing external environment during the same phase of the enterprises development lead to different results in choosing the best method.

一般而言，财务战略的实施应该从财务管理体制、会计信息系统、会计内部控制系统、财务风险控制体系等来研究和寻找具体解决的最优方案，同时考虑到企业发展的不同阶段及同一阶段所处的不同外部环境，对实施方案的抉择又应该有所不同。

The accounting control takes the economical surveillance's important content, is embarks from the unit economic interest, to economic activity's authenticity, the accuracy, the rationality, the validity and the validity carries on the comprehensive surveillance, its key point is the involution Buddhist-nature surveillance, urges Accounting entity's economic activity to observe strictly with the execution country finance and economics policy and the laws and regulations system.

会计监督作为经济监督的重要内容，是从单位经济利益出发，对经济活动的真实性、正确性、合理性、合法性和有效性进行全面的监督，其重点是对合法性的监督，促使会计单位的经济活动严格遵守和执行国家的财经方针和法规制度。

During the long period, the core point of the disputation of Business Combination accounting dealing methods is the opposition of two accounting methods in Business Combination -Purchase Method and Pooling of Interest Method.

长期以来围绕企业并购会计的争论可以说就是权益结合法和购买法的对立。

After the concise discussion of the two main methods, it focus on demonstrating the difference between the two methods in the theoretic basis, procedure, accounting result, quality of accounting information and so on; then it depicts elaborately the evolution and debate of the pooling of interest.

对于购买法的核心问题合并商誉，通过国际比较揭示合并商誉的理论现状和国际上较流行的实务处理规定。

Therefore, theoretical fundamentals, potential economic consequences and accounting environment make Fair Value Accounting a subject that requires extensive research.

因此，研究公允价值会计的理论内涵、经济后果和会计环境成为现阶段摆在我们面前亟待破解的重大课题。

Meanwhile, due to its monopoly ,externality of production, and publicity of information, and the asymmetry between the accounting information users, the accounting information being a valuable scarce resource, the market mechanism cannot make it to achieve the optimal allocation of praetor.

但会计信息作为一种有价值的稀缺资源，由于其生产的垄断性和外部性、信息的公共物品特性，以及会计信息使用者之间存在信息不对称等因素的影响，市场机制并不能使会计信息资源实现帕累托最优配置。

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。