查询词典 accounting

Based on western accounting fraud theory and other correlated research, the author studies the motivates ^ maker and methods of listed company" fraud by case studying ; Considering CPA"s special role in preventing and detecting accounting fraud, the emphasis of the thesis is paid to CPAs responsibilities on detecting fraud and the cause of audit failure; in order to decreasing management fraud some counterbalances are put forward based on foregoing discuss.

本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上，采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析；鉴于注册会计师在防范和侦察会计舞弊时的特殊作用，本文重点探讨了注册会计师对于会计舞弊的责任及审计失败的原因，并针对论文中发现和提出的问题，从审计的角度提出了减少管理舞弊的相关对策。

Referring to the results of study on Human Resources Accounting, this paper first analyzes the necessity and feasibility of Human Resources Accounting in China, introduces the history and basic theories, focuses on three different models of examination and calculation and deliberates on the advantages and disadvantages of each one.

本论文在参考国内外人力资源会计研究成果的基础上，首先分析了我国人力资源会计发展的必要性和可行性，其次介绍了国内外人力资源会计的发展历程和基本理论，然后重点论述了人力资源会计的两大基本内容：人力资源成本会计和人力资源价值会计。

Referring to the results of study on Human Resources Accounting, this paper first analyzes the necessity and feasibility of Human Resources Accounting in China, introduces the history and basic theories, focuses on three different models of examination and calculation and deliberates on the advantages and disadvantages of each one.

本论文在参考国内外人力资源会计研究成果的基础上，首先分析了我国人力资源会计发展的必要性和可行性，其次介绍了国内外人力资源会计的发展历程和基本理论，然后重点论述了人力资源会计的两大基本内容：人力资源成本会计和人力资源价值会计。接着详细论述了基于以上两种理论的不足而提出的一种新的会计模式，劳动者权益会计。

Article 9 The enterprises that are required to formulate statistic reports on state-owned assets shall include the state-owned and state controlling enterprises both at home and abroad that have legal person qualifications, independent accounting systems and are able to formulate complete accounting statements, for which the people's governments of the provinces, the autonomous region, the municipalities directly under the Central Government, and the people's governments at the level of the districted cities or the autonomous prefectures shall exercise the functions of investors.

第九条 应当编制国有资产统计报告的企业包括：由国务院，省、自治区、直辖市人民政府，设区的市、自治州级人民政府履行出资人职责的具有法人资格、独立核算、能够编制完整会计报表的境内外国有及国有控股企业。

Rural collective economic organizations should be "the village collective economic organizations accounting system," the requirements of the land compensation fees for accounting, in accordance with the special account to store, the account management, earmarking the principle to standardize management.

农村集体经济组织应按《村集体经济组织会计制度》的要求对征地补偿费进行会计核算，按照专户存储、专账管理、专款专用的原则来规范管理。

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。

According to Chinese accounting norms expenditures on research and development are processed by expensing while international accounting norms regulates that they should be capitalized.

我国会计准则对研发支出采取了费用化的处理办法，国际会计准则则规定研发支出采取资本化的办法。

Therefore, through in-depth study on both expensing view and profit distribution view in accounting recognition, the paper analyzes the conflicts between the current accounting system and the enterprise practice, and then discusses the possible reform.

为此，本文通过深入讨论费用观与利润分配观下的股票期权会计确认问题，来剖析现行会计体系与企业实践的脱节，进而分析变革的可能。

This paper explores the relation of accounting standards and accounting information quality.

本文提出了一个关于会计信息质量影响因素的分析框架。

Accounting firms in our country also needs to adjust the auditing objective according to the public 's requirement and the changes of auditing environment and put the new auditing model into use to raise auditing efficiency and CPA 's ability to discover the management fraud in order to lower auditing risk and exert CPA 's foreboded role in ensuring the sustainable healthy operation and development of securities market and furthermore exist and develop under the shock of the foreign accounting firms .

我国的会计师事务所也需要根据社会公众的需求和审计环境的变化，调整审计目标，运用先进的审计模式来提高审计效率，提高注册会计师发现管理层舞弊的能力，降低审计风险，更加有效地发挥注册会计师维护证券市场有序运行的作用，确保证券市场持续健康发展，并在外资会计师事务所的冲击下生存和发展，因此，有必要借鉴和应用国际先进的现代风险导向审计模式。

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。