查询词典 accounting

It is the requirement of information technology,the society and the cultivation of accounting talents to streng then computerization education in accounting major .

加强会计专业的电算化教育是信息技术发展的需要，也是社会的需要和会计人才培养的需要。

There are great changes on accounting cases of banking such such asappearance of all the new accounting cases and the expandingcontent of check- ing and calculating, owe to China entry WTO,finance internationalization and quicker steps of global economicinternalization, the state-owned commercial bank equipped with thecal- culator network and application of communication technique.

随着我国加入WTO和金融国际化、全球经济一体化步伐的加快加上国有商业银行商业化和计算机网络通讯技术在金融业的广泛运用，银行会计业务发生了根本性变化，各种新的会计业务不断产生，会计核算内容不断扩展。

Systematically analyzes the contracts and their incentive effect of bureaucrats, politicians and the general public. On this basis, the paper also discusses their behaviors to treat governmental accounting information, which avoids the research defect of transcendentally supposing that users will spontaneously demand and utilize governmental accounting information.

在特定政府机构这一契约关系集合体框架内，系统地分析了官僚、政治家和社会公众各自契约的特征及其激励效应，进而探讨了他们对待政府会计信息的经济行为，避免了先验地假定使用者会自发需求和利用政府会计信息的研究缺陷。

Bachelor's degree in accounting, a MAcc or an equivalent degree from another institution, whether accredited or unaccredited, may or may not be eligible to apply depending on the number of accounting courses taken through these programs.

那些已经获得了美国学士学位，或同等学历MAcc从另一个机构，是否认可或unaccredited，可以或不可以有资格申请依靠会计课程通过这些节目。

The stock markets in our country is unadvanced. There are two structure of company management organization control and Owner Management . So the accounting target should be turned into Accounting control o...

我国证券市场不够发达，公司治理结构，既有机构控制型又有拥有者管理型，会计目标应在西方受托责任观基础上，转换成会计控制观；由于上市公司的特殊性，其会计目标应实行会计控制观和决策有用观并存。

The average depth of the 15 surveyed sample plots is(8.2 cm),and the maximum,13.7 cm,the minimum,1.5 cm,with 10 times differences between these two values.The undecomposed component in the withered litters of moss is relative more,accounting for 42.8%,and semi-decomposed and decomposed one is less,accounting for 23.8% and 33.4%,respectively.

结果表明，试验流域苔藓枯落物层分布与组成存在明显差异，15个样地平均厚度8.2 cm，厚度最大达13.7 cm，最薄仅1.5 cm，相差近10倍；苔藓枯落物中未分解成分较多，占总量的42.8%；半分解和已分解成分较少，分别占23.8%和33.4%。

But that happiness was short-lived. As I was rotating across different departments doing tax, accounting and auditing in a local public accounting firm, my sense of unfulfillment increased.

但好景不长，当我不停周旋于各部门计算税费，清算账目，然后又不停地在当地会计事务所做核算的时候，我对我的生活越来越不满了。

III.For a company that has suffered from a deficit for the latest two consecutive years, or suffered from a deficit for the latest two consecutive years after making retroactive adjustment in accordance with Article 1 of the present supplementary provisions, if its annual accounting report indicates a continuing deficit, or indicates a favorable balance but an auditing report of non-standard and unpreserved opinions is issued, its board of directors shall, when examining the annual accounting report, make a resolution on the following matters, and submit it to the latest shareholders' general meeting for examination

三、已出现最近两年连续亏损的公司，或者根据本补充规定第一条规定进行追溯调整后出现最近两年连续亏损的公司，其年度财务会计报告继续显示亏损，或者虽然显示盈利但被出具非标准无保留意见审计报告的，公司董事会在审议年度财务会计报告时，应就以下事项作出决议，并提交最近一次股东大会审议

II.If, when the securities exchange decides to suspend, resume or terminate the listing, an auditing report is made by a certified accountant with explanatory notes such as unpreserved opinions, preserved opinions, negative opinions or refusal to express opinions for the accounting report (hereinafter uniformly referred to as "auditing report of unstandard and unpreserved opinions") in the regular report on which the above said decision is based, the securities exchange may organize an experts' committee to make an independent professional judgment on the major accounting treatment issues which are involved in and will affect the authenticity of profitability of the auditing report of non-standard and unpreserved opinions, and the securities exchange may make corresponding decisions on the basis of the opinions of the experts' committee.

二、证券交易所在作出暂停上市、恢复上市或终止上市决定时，如果所依据的定期报告中的财务会计报告被注册会计师出具带解释性说明段的无保留意见、保留意见、否定意见或拒绝表示意见的审计报告（以下统称&非标准无保留意见审计报告&）的，证券交易所可以组织专家委员会，对非标准无保留意见审计报告中所涉及的、影响盈利真实性的重大会计处理问题，作出独立的专业判断，证券交易所可以依据专家委员会的意见作出相应决定。

One that is with market economy relation is becoming more complicated, the unrational behavior in the accounting practice is getting more and more, accounting information is distorted, have already become the great social concern generally paying close attention to.

随着市场经济关系的日趋复杂，会计实践中的非理性行为越来越多，会计信息失真，已经成为普遍关注的重大社会问题。

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。