查询词典 accounting

Technical Assistance The AICPA Technical Accounting and Audit Hotline provides free nonauthoritative technical assistance to AICPA members regarding accounting and financial reporting, auditing, attestation, review, compilation, and quality control matters.

技术援助的会计和审计执业的技术提供免费热线nonauthoritative成员提供技术援助，以对会计师的会计和财务报告、审计、考核、审查、汇编、质量控制问题。

This article , through defining and analyzing the accounting fairness, on the basis of Altman's predicting finance distress of non-manufacturing listed companies (Z3-score model)we seek a kind of accounting information simple appraisal modle which can appraise the fairness of the nonmanufacturing listed company, and carried on the empirical test and the appraisal as well as the flaw to this model in a summary.

本文通过对会计公正性的定义分析，基于Altman非制造业上市公司财务失败预警模型（Z3模型）探求一种对非制造业的上市公司的会计信息的公正性简略评价模式，且对该模式进行了实证分析和评价以及该模式的缺陷进行了总结。

Training objectives of vocational accounting education mainly de- pend on social environment, in other words, the needs for the accounting talents from the market.

因此，会计高职教育目标的定位应该是一个动态的过程，各个时期的目标要根据形式的变化而调整。

Methods review analyzes 54 clinical data of the hair building vibrates.results 54 hair building vibrates, among them, the machine quality heart attack have 19, accounting for 35% of a hair building vibrate around, the breeze secret concern is 9, the coronary is 5, the myocardial disease is 2, the myocarditis is 2, the diabetes is 1, having something to do with adrenaline increasing highly.the non-machine quality heart attack is 35, accounting for 65% of a hair building vibrate around, obese, high glycerin three the fats are 18, the alcoholism is 11, the motion is excited 3, sport empress 3, have something to do with pneumogastric nerves tension increasing highly.

回顾性分析54例阵发性房颤的临床资料。结果：54例阵发性房颤中，其中器质性心脏病占19例，约占阵发性房颤的35%，风心病9例，冠心病5例，心肌病2例，心肌炎2例，糖尿病1例，与血清肾上腺素水平增高有关。非器质性心脏病35例，约占阵发性房颤的65%，肥胖、高甘油三脂18例，酒精中毒11例，情绪激动3例，运动后3例，与迷走神经张力增高有关。

Next, we adopt the reward model and the price model to study the relation between the accounting information disclosure and value relevance yearly and rankly, basing on the Shenzhen Stock Exchange critique result which issued from year 2001 to 2004 as the substitution variable of accounting information disclosure.

其次，本文以我国深交所对上市公司2001-2004年的会计信息披露考评结果为会计信息披露质量替代变量，运用报酬模型和价格模型，分年度和分等级进行检验。

Coach concerned departments to use ERP software, and settle kinds of questions. All export and import bills is made by finance department,So I know well about it; whole export reback tax ; check expense account bills whether these are legal or valid or correct, ensure cash and bank balance are correct. coordinate and response for the accounting vouchers of stations within area and ensure the accounting data and relative information effective, correct and valid.

指导所有相关部门ERP操作，处理各种问题；所有单证以及相关进出口工作都由财务部来操作，对整个流程非常了解；免抵退税工作；审核费用报销单据的合法性、有效性、数字的正确性，确保现金和银行存款的真实准确；审查会计凭证，确保会计资料合法，有效，真实；分析各种财务指标，调节税务；收集会计、税务方面的法律、法规，提出合理建议；配合年度审计及对内、对外的联系协调工作；负责组织起草建立和健全公司财务管理各项规章制度，负责对企业经济合同的审议，管理；负责做好资金管理。

According to modern enterprise system and the enterprise internal control theory, and based on extensive practical investigation and research, this thesis firstly analyzed product sale managements, financial affairs management, basic condition of organization construction and the existing problems, facing situation. Furthermore it demonstrated that it is imperative that the end product oil sale corporation of CNPC carries out the concentrated and unified business accountings of financial affairs and it brought forward the design of the reforger of varies business flows under the concentrated and unified accounting model of financial affairs. On this foundation, it analyzed the problems such as processing program of supply of final product oil, financial flow of sale commodity, processing program of sale fund final accounts, the recognition of the key of internal control, etc. Finally, some problems, which is worth paying attention to, have been carried on analysis and discussion, such as the control relation of the final product oil sale corp. and distributive corp. of regions and provinces, the balanced equivalent of centralization of state power and division of power, etc. during the course of putting into effect the system of concentrated and unified business accounting of financial affairs.

本论文根据现代企业制度和企业内部控制理论，在广泛实地调研的基础上，分析了中油成品油销售公司的产品销售管理、财务管理、组织结构等的基本状况及其存在的主要问题和面临的形势，论证了中油成品油销售公司实行财务集中统一核算势在必行，并对在财务集中统一核算模式下的各项业务流程再造进行了设计；在此基础上，具体对成品油供应的处理程序、销售商品的账务流程、成品油销售资金结算的处理程序、内部控制关键点的确认等问题进行了有针对性的分析和设计；最后，对在实施财务集中统一核算制度过程中，中油成品油销售公司与各区域、省市分公司的控制关系、集权与分权的平衡等值得注意的问题进行了分析和讨论。

The lack of fidelity of the profit management,the accounting information and profit control rethe main reasons why the accounting information is not true.The three not only have relations,but also very easy to be confused.So the paper analyses the connotation among the three,does some comparision,ancl at last presents a new connotation of the concert of the profit management.

盈余管理与会计信息失真、利润操纵是会计信息不真实公允的主要原因，二者既有联系，又有十分容易混淆的区别，以此为着眼点，分别辨析了会计信息失真、利润操纵与盈余管理的内涵，并进行了比较，最终提出了盈余管理的概念内涵

Results 98 cases of 120 great saphenous varicose V, the simple and the great saphenous vein deep V normal 70, accounting for 58%, with primary deep vein valve insufficiency 25, accounting for 20%.

结果 98例120条大隐静脉曲张中，单纯性大隐静脉而深静脉正常70条，占58%，伴原发性深静脉瓣功能不全25条，占20%。

This article analyses the diversified challenges of sciential economy to present pattern of accounting theory and deals with the developing orientation of Chinese accounting theory in sciential economical time.

本文以知识经济发展的特征为背景，分析了知识经济对现行会计理论模式的诸多挑战，论述了知识经济时代我国会计理论和实务的发展方向

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。