查询词典 accounting

Contemporary accounting divides the community into separate units called "accounting entities" For each accounting entity a self-contained, double-entry accounting system is employed.

现代会计把社会划分为一些独立的单位，叫做会计单位。每一个会计单位都运用独立的、复式记账的会计体系。

In this paper, theory and practice from the perspective of a listed company on the type of accounting fraud, motivation and development of new in-depth analysis on how to prevent accounting fraud countermeasures proposed in order to improve the quality of accounting information, accounting information and give full play to in the economic management of an important role.

本文从理论和实务的角度，对上市公司会计舞弊的类型、动因及其新的发展动向进行了深入剖析，并就如何防范会计舞弊提出了相应对策，以提高会计信息质量，充分发挥会计信息在经济管理中的重要作用。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是&独立观&。&一体观&是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Starting from the definition and features of goodwill, the article analyses the features and constituents of goodwill, further illustrates the confirmation, calculation of goodwill created or purchased, the relevant accounting problems and negative goodwill on the basis of classical works on accounting theories and practics, puts forward the author's theoretical understanding and practical opinions on business to give full place to the goodwill accounting and keep up with the constant developing steps of accounting.

本文从商誉的涵义、特征着手，对商誉的性质和构成要素进行分析，综合会计理论和实务界的权威著作，深入阐述了自创商誉、外购商誉的确认、计量和它们的会计处理问题以及负商誉问题，提出对商誉的理论认识和实务的意见，以发挥商誉会计应有的作用，适应会计不断发展，改革与创新的步伐。

By specifying the definition and composition of accounting objective, its theoretic ponts, this essay illustrate the relation among accounting objective, accounting information quality and company management structure, and to raise the accounting object that fits China.

本文通过阐述会计目标的定义及其构成，会计目标的理论观点，说明了会计目标与会计信息质量、公司治理结构的关系，进而提出构建适合我国实际的会计目标。

But traditional business accounting hasn't direct provision about how to account these environmental events, so standardizing the accounting of enterprise's environmental protection business on system level , namely establishing enterprise environmental accounting system is the product of incorporating environmental protection business into business accounting system.

随着环境问题的日益突出，企业发生的环境事项也越来越多，然而传统的企业会计对这些环境事项并没有明确的核算规定，因此在制度层面上规范企业环保业务的核算，即构建企业环境会计制度，是将环保业务核算融入企业会计制度的产物。

In the case of existence of all kinds of "rent seeking" phenomenon, it's necessary to optimize the accounting policy choice in terms of corporations' self-restriction, the improvement of accounting raw and regulation system, the fulfillment of accounting supervision and betterment of the research on accounting policy choice.

在各种&寻租现象&存在的情况下，就需要从会计主体的自身约束、会计准则的完善、会计监督的落实以及会计政策选择理论研究的改进和完善各个角度来优化会计政策选择。

In effect,they identify the whole with one of its parts.Actually,bookkeeping is the only a part of accounting,the record-making part.To keep books is to record transactions,and a bookkeeper is one who records transaction either on a computer or manually or with a bookkeeping machine.Accounting includes much more than this.The accountants should have the ability to design the accounting system,to analyze and record complex,no routine transaction;and to analyze and interpret accounting information.

实际上，他们把整个与它的一个部分实际上，会计是唯一的一个部分，唱片制作的会计部保持书是来记录交易、簿记员就是记录交易或者在一个计算机或手动或记帐机会计包括比这更多会计师事务所应该有能力设计的会计系统，分析和记录，没有日常事务；复杂、分析、解释会计信息。

Dongguan Golden books are specifically for accounting firms in Dongguan, Dongguan enterprises with industrial and commercial registration, billing agent, Dongguan, Dongguan agent accounting, tax returns agent Dongguan, Dongguan taxpayers in general finds that the foreign agent accounting Dongguan, Dongguan investment tax guidelines , Dongguan financial tax consulting, accounting consultants, Dongguan, Dongguan enterprises mainly General Legal Counsel and other professional services companies.

东莞市金帐本会计师事务所是专门为东莞企业提供东莞工商注册、东莞代理记账、东莞代理会计、东莞代理纳税申报、东莞一般纳税人认定、东莞外企代理记账、东莞投资避税指引、东莞财务税务咨询、东莞会计顾问、东莞企业法律顾问等为主的综合性专业服务公司。

The results of a total of 900 samples the number of prescriptions, the use of the prescription of antibiotics for 244, accounting for 27.11% of the total number of prescriptions, one of 186 joint prescriptions, accounting for 76.23%, 52 two-prescription, accounting for 21.31%, three Triple Alliance and more than six prescriptions, accounting for 2.46%.

结果 总共抽取处方数900张，使用抗生素处方为244张，占处方总数的27.11％，其中一联处方186张，占76.23％，二联处方52张，占21.31％，三联及三联以上处方6张，占2.46％。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。