查询词典 business accounting

This paper starts with the basic contents of accounting information in the first place to carefully analyze the status quo and its causes of enterprise accounting information distortion only to find out the main reasons why China's enterprises'accounting information is distorted are that accounting internal control systems are distempered, that the accounting code construction is faulty, and that accounting information is asymmetrical.

本文首先从会计信息的基本内容入手，主要通过对企业会计信息失真的现状及其成因的认真分析，发现我国企业会计信息失真的主要成因是会计内部控制制度不健全、会计法规建设不完善、会计信息不对称等。

The main causes were summarized as follows: 1 Patients psychological situation, accounting for 86.45%; 2 Impotency of the drainage tube because of postoperative hemorrhage, or because of tube folding, distortion or displacement, accounting for 45.15%; 3 Direct stimulation from drainage, accounting for 24.83%; 4 Temperature and speed of rinsing fluid, accounting for 15.0%; 5 Rise in abdominal pressure, accounting for 9.67%; and 6 Infection of bladder and urethra, accounting for 1.6%.

其主要原因有：(1)病人的心理状况，占86.45%；(2)术后出血创面组织脱落使引流管堵塞、引流管折叠、扭曲、固定不妥当，占45.15%；(3)导管刺激，占24.83%；(4)冲洗液的温度、速度，占14.51%；(5)腹压增高，占9.67%；(6)膀胱及尿道感染，占1.6%。

We could use two 'inharmonious' to depict the current situation of researches and applications of the accounting theories: one is the inharmony of the development of the theories of financial accounting and management accounting, where the research of the theories of management accounting far drops behind that of financial accounting; the other is the inharmony of the applications of management accounting.

当前我国会计理论研究与应用的现状可以用两个"不协调"加以概括：一个是财务会计理论与管理会计理论发展不协调，管理会计理论的研究远远落后于财务会计；另一个是管理会计理论研究与应用的不协调，很多先进的、可行的会计理论方法在我国企业没有得到有效的应用，造成企业效益的低下和管理水平的落后。

Taking assets-related events as an example and using several quantitative methods including Jaccard Coefficient, on one hand this paper examines and analyses the harmonization degree between China's accounting standards and international accounting standards (IAS3)and its changes on different stages during China's accounting reforms since 1998; on the other hand, based on the related accounting policies adopted respectively in the domestic and oversea annual reports of B-share companies, the paper also measures the degree and process of international harmonization of China's accounting practice. Nevertheless, the paper examines the relationship between the two types of accounting harmonization directively through several non-parameter statistic methods.

本文以资产计价相关会计事项为例，运用Jaccard系数等多种量化研究方法，对1998年以来我国会计改革的不同发展阶段1上中国会计准则与国际会计准则(IAS2)之间的协调程度及其变化趋势进行了测量与分析；并以我国B股上市公司分别按CAS与IAS编制的境内、外年报所采纳的相关会计政策为数据来源，测量了我国会计实务的国际协调程度与进程；此外，本文亦通过多种非参数统计方法直接检验了会计的准则协调与实务协调之间的关系。

At present China accounting environment, we shouldn't hold the passivism towards these paradoxes posed by the current existed accounting surroundings and expected, supposed to be surroundings, as well as the impacts on the responsibilities of accounting, but positively engage in the research and analysis to fine doable means and policies dealing with the situations, in order to solve those specific accounting problems we are facing, to enhance accounting's capabilities and functions, to prompt the health advancing on accounting work.

在我国当前会计环境下，我们不应消极地看待当前会计客观环境与主观环境以及对会计职能的不利影响，而应积极地进行分析及研究对策，以期解决我们所面临的一些特殊会计问题，增强会计职能。促进会计工作健康发展。

The article include material and value accounting, and on the base of the natural environmental features of Chongqing, the accounting choused forests, cultivated lands grasslands, standing stocks and topsoil resources as objects of research, For accuracy and reality, accounting dont include the value of the artificial ecology environment, The target of accounting is to combine the environmental accounting and national economic accounting, so, it is clear that running of macro-economy of Chongqing from 1997 to 1999 is sustainable to ecology environment, but the environment cost is very big.

为了使核算更准确和真实，人工生态环境的价值没有被考虑。核算的目标是把环境核算和国民经济核算结合起来，因此，可以清楚的看到1997-1999年重庆市宏观经济运行尽管是生态环境可持续的，付出的环境代价却也十分昂贵。

Article 45 Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should be kept according to law, and therefore constitutes a crime, shall be investigated for criminal liability in accordance with law; a fine of not less than 5,000 yuan but not more than 50,000 yuan may be imposed if no crime is constituted, and the persons who are State functionaries shall also be imposed upon administrative sanctions of demoting to a lower rank, removing from post or expelling from the units according to law by the unit to which they belong or the unit concerned .

第四十五条授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计帐簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，可以处五千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予降级、撤职、开除的行政处分。

This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechanism and realization mechanism of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.

首先对现有四个基本假设中的主体假设在政府会计中的应用进行重新解释，提出区分记账主体和报告主体的观点以及对如何确立中国政府会计的报告主体提出建议：其次，主张将会计基础作为政府会计的一项基本假设，并结合国际社会政府会计实践对政府会计运用权责发生制和收付实现制进行了分析，提出中国政府会计基础选择的若干建议。

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。

There are various managerial accounting approaches: Standardized or Standard Cost Accounting Activity-based Costing Resource Consumption Accounting Throughput Accounting Marginal Costing / Cost-Volume-Profit Analysis Classical Cost Elements are: Raw Materials Labor Indirect Expenses / Overhead Cost accounting has long been used to help managers understand the costs of running a business.

有各种管理会计方法：标准化或标准成本会计基于活动的成本资源消耗会计吞吐量会计边际成本/成本本量利分析古典成本要素是：原材料劳动间接开支/架空成本核算一直用来帮助管理人员理解的费用，经营企业。

More direct, directer ; most direct, directest

径直的，笔直的

Do you know how to use a chain saw?

你知道如何使用链锯吗？