查询词典 accounting

With the development of China's market economy and the reform of her medical system, limitations of the current Hospital Accounting System have become more and more prominent, making the system inadaptable to social developments especially in the fields of financial accounting of the fixed assets.

江苏省中医院，江苏南京 210029摘要：随着我国市场经济和卫生改革的不断深入与发展，现行《医院会计制度》的局限性在具体执行中越显突出，尤其在固定资产的会计核算上已经不能适应社会的发展。

Article 11 Commercial banks should indicate inconsistence between the basis of preparation and the basic preconditions of accounting in their notes to the accounting report.

第十一条商业银行应在会计报表附注中说明会计报表编制基础不符合会计核算基本前提的情况。

The empirical result demonstrates that:(1) the average abnormal reture and accumulated average abnormal reture around and after quarter surplus announcement change obviously, which illustrates the quarter surplus reports are of information content in our A share market;(2) the market can treat different types of accounting surplus data distinguishly by analysing inexpectant surplus as good news or bad news, but it reacts intensely to good news and flatly to bad news:(3) the market investors are paying more and more attention on accounting surplus of listed companies, which can be viewed in the annual text that the surplus reaction coefficient significance enhances;(4) A share market is, basically, under a state of semi-strong efficiency, or at least of an effective process from weak to semi-strong.

实证结果表明：(1)季度盈余报告公布前后平均非正常收益率和累积平均非正常收益率都发生了明显的变化，说明在我国A股市场季度盈余报告是具有信息含量的；(2)通过对未预期盈余分为利好组和利空组的分析，得出市场能够区别对待不同性质的会计盈余数据，但是市场对利空消息反应强烈，对利好消息反应平淡；(3)在分年度的检验中，可以看到盈余反应系数的显著性不断增强，证明我国A股市场的投资者对于上市公司会计盈余的重视程度在不断增加；(4)研究结果倾向于我国A股市场基本处于半强式效率，至少我国证券市场正处在从弱式有效向半强式有效转变的过程中。

Results: Of the 50 cases,35 cases originated in sinuses ventricular and the corner of stomach,accounting for 70%.13 cases were diffused infiltrative carcinoma of stomach,accounting for 26%.

结果：50例中有35例发生于胃窦、胃角，占70%，13例为弥漫浸润型，占26%。

However, we are just in the period of the transition between the new system and the old one, the law system that can meet the development of market economy is not level, the social supervision system is still not perfect, so some problems to be solved urgently come forth such as the distortion of accounting information, the infirmness of finance supervision, the weakness of accounting base, the loss of the state-owned assets and so on.

但由于我国尚处在一种新旧经济体制的转轨时期，适应市场经济需要的法律体系尚不完备，社会监督体系还不健全，致使社会经济生活中出现了一些亟待解决的问题如会计信息失真、财务监督乏力、会计基础薄弱、国有资产连年流失等。

However, we are just in the period of the transition between the new system and the old one, the law system that can meet the development of market economy is not level, the social supervision system is still not perfect, so some problems to be solved urgently come forth such as the distortion of accounting information, the infirmness of finance supervision, the weakness of accounting base, the loss of the state-owned assets and so on.

但由于我国尚处在1种新旧经济体制的转轨时期，适应市场经济需要的法律体系尚不完备，社会监督体系还不健全，致使社会经济生活中出现了1些亟待解决的问题如会计信息失真、财务监督乏力、会计基础薄弱、国有资产连年流失等。

KT101.1 Computer Keyboarding Lab 1.5 KT101.2 Computer Keyboarding Lab 1.5 A101.1 Accounting I Lab 1.5 A101.2 Accounting I Lab 1.5 E102.1 Business Communications 1.5 E102.2 Business Communications 1.5 C108.1 Spreadsheet Applications Lab 1.5 C108.2 Spreadsheet Applications Lab 1.5 C110.1 Computer Medical Applications Lab 1.5 C110.2 Computer Medical Applications Lab 1.5 ME101 Medical Terminology 3 ME102.1 Medical Office Procedures Lab 1.5 ME102.2 Medical Office Procedures Lab 1.5 ME104.1 Medical Insurance Records 1.5 ME104.2 Medical Insurance Records 1.5 ME106.1 Advanced Medical Coding 1.5 ME106.2 Advanced Medical Coding 1.5 MA110.1 Anatomy and Physiology/Musculoskeletal, Integumentary, Eye, Ear, and Endocrine Systems 1.5 MA110.2 Anatomy and Physiology/Musculoskeletal, Integumentary, Eye, Ear, and Endocrine Systems 1.5 MA111.1 Anatomy and Physiology/Digestive, Urinary, Reproductive, Nervous, and Cardiovascular Systems 1.5 MA111.2 Anatomy and Physiology/Digestive, Urinary, Reproductive, Nervous, and Cardiovascular Systems 1.5 MA112.1 Medical Office Administration 1.5 MA112.2 Medical Office Administration 1.5 Total Quarter Credit Hours - 36

KT101.1电脑键盘操作实验室1.5 KT101.2电脑键盘操作实验室1.5 A101.1会计本人实验室1.5 A101.2会计本人实验室1.5 E102.1企业通信1.5 E102.2企业通信1.5 C108.1电子表格应用实验室1.5 C108.2电子表格应用实验室1.5 C110.1计算机医学应用实验1。 5 C110.2计算机医学应用实验室1.5 ME101医疗术语3 ME102.1医疗办公室程序实验室1.5 ME102.2医疗办公室程序实验室1.5 ME104.1医疗保险记录1.5 ME104.2医疗保险记录1.5 ME106.1高级医疗编码1.5 ME106.2高级医疗编码1.5 MA110.1解剖生理学/骨骼，体被，眼，耳，和内分泌系统1.5 MA110。 2解剖生理学/骨骼，体被，眼，耳，和内分泌系统1.5 MA111.1解剖生理学/消化，泌尿，生殖，神经，心血管系统和1.5 MA111.2解剖生理学/消化，泌尿，生殖，神经，心血管系统和1.5 MA112.1医疗办公室行政1.5 MA112.2医疗办公室行政1。 5 总数的四分之一学时- 36

At the same time, this article deep analyzed that on the current enterprise has bias of concept in the process of accounting error corrections, manipulation of profits and other issues. To analyzed the phenomenon that enterprise using error correction to adjust profit caused for inveracious accounting information, financial false, this phenomenon caused by some motivation such as avoid consecutive losses, maintain the qualification of refinancing and so on.

同时，本文对目前企业进行会计差错更正所产生的观念偏差，利润操纵等问题进行了深刻剖析，分析了企业出于避免连续亏损，保持再融资资格等动机利用会计差错更正调整利润造成会计信息不实，财务虚假的现象。

To apply them legalistically with reference to generally accepted accounting principles or international accounting standards, but without proper explanations means that such financial reports are insufficiently warranted and may therefore not even be pragmatically true.

我们参考一般公认会计原则或国际会计准则，战战竞竞地编制这些财务报告，但如果没有恰当的解释，就代表这种财务报告并没有受到良好保证，因此它可能就不是实用真理。

Then, through detailed probing into these problems, the study has found out the main reasons why they've existed now. Next, suitable solutions to these problems are put forth to improve appropriately the cost accounting and cost management, resulting in some quite practical and manipulatable methods of cost accounting in military hospitals.

在此基础上，通过对存在问题的深入探讨和研究，找出其发生的主要原因，从而提出相应的解决办法，对军队医院成本核算方法及成本管理进行合理的改进，为军队医院成本核算全面深入展开提出一些可操作性建议。

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。