查询词典 business accounting

The main contents include: account settings and classification, the basic principles of double-entry bookkeeping and the use of business process of accounting and related accounting documents, accounting books of knowledge.

主要内容包括：帐户的设置及分类，复式记账基本原理及运用，企业经营过程的核算和有关会计凭证、会计账簿知识。

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。

With the mercerization of the economy and the increasing internationalization, China's accounting reform and tax reform has been to deepen. In this process, the difference between financial accounting and tax accounting becomes bigger and bigger. The enforcement of Accounting Standards for Business Enterprises and Enterprise Income Tax Law make the new difference appear.

随着我国经济市场化和国际化的日益加强，会计改革和税制改革也在不断地深化，在这一过程中，基于会计准则的财务会计与基于税法的税务会计之间的差异呈现日益扩大的趋势。2007年新《企业会计准则》的实施和2008年新《企业所得税法》的实施使得财务会计与税务会计确认、计量方面出现新的差异。

During the long period, the core point of the disputation of Business Combination accounting dealing methods is the opposition of two accounting methods in Business Combination -Purchase Method and Pooling of Interest Method.

长期以来围绕企业并购会计的争论可以说就是权益结合法和购买法的对立。

Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.

所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。

KT101.1 Computer Keyboarding Lab 1.5 KT101.2 Computer Keyboarding Lab 1.5 A101.1 Accounting I Lab 1.5 A101.2 Accounting I Lab 1.5 E102.1 Business Communications 1.5 E102.2 Business Communications 1.5 C108.1 Spreadsheet Applications Lab 1.5 C108.2 Spreadsheet Applications Lab 1.5 C110.1 Computer Medical Applications Lab 1.5 C110.2 Computer Medical Applications Lab 1.5 ME101 Medical Terminology 3 ME102.1 Medical Office Procedures Lab 1.5 ME102.2 Medical Office Procedures Lab 1.5 ME104.1 Medical Insurance Records 1.5 ME104.2 Medical Insurance Records 1.5 ME106.1 Advanced Medical Coding 1.5 ME106.2 Advanced Medical Coding 1.5 MA110.1 Anatomy and Physiology/Musculoskeletal, Integumentary, Eye, Ear, and Endocrine Systems 1.5 MA110.2 Anatomy and Physiology/Musculoskeletal, Integumentary, Eye, Ear, and Endocrine Systems 1.5 MA111.1 Anatomy and Physiology/Digestive, Urinary, Reproductive, Nervous, and Cardiovascular Systems 1.5 MA111.2 Anatomy and Physiology/Digestive, Urinary, Reproductive, Nervous, and Cardiovascular Systems 1.5 MA112.1 Medical Office Administration 1.5 MA112.2 Medical Office Administration 1.5 Total Quarter Credit Hours - 36

KT101.1电脑键盘操作实验室1.5 KT101.2电脑键盘操作实验室1.5 A101.1会计本人实验室1.5 A101.2会计本人实验室1.5 E102.1企业通信1.5 E102.2企业通信1.5 C108.1电子表格应用实验室1.5 C108.2电子表格应用实验室1.5 C110.1计算机医学应用实验1。 5 C110.2计算机医学应用实验室1.5 ME101医疗术语3 ME102.1医疗办公室程序实验室1.5 ME102.2医疗办公室程序实验室1.5 ME104.1医疗保险记录1.5 ME104.2医疗保险记录1.5 ME106.1高级医疗编码1.5 ME106.2高级医疗编码1.5 MA110.1解剖生理学/骨骼，体被，眼，耳，和内分泌系统1.5 MA110。 2解剖生理学/骨骼，体被，眼，耳，和内分泌系统1.5 MA111.1解剖生理学/消化，泌尿，生殖，神经，心血管系统和1.5 MA111.2解剖生理学/消化，泌尿，生殖，神经，心血管系统和1.5 MA112.1医疗办公室行政1.5 MA112.2医疗办公室行政1。 5 总数的四分之一学时- 36

Along with economic development,especially the appearance of derived finace instruments,historical cost is becoming hard to cope with such complicated situation. Fair value is introduced to some related rules of International Accounting Standards Board and transacted widely. In 2006,fair value was lead into our new Accounting Standard for Business Enterprises - Basic guidelines as accounting standards project of the accounting measurement attributes. It generally has same range of fair value in international accounting standards,mostly tend to be like international accounting standards.

摘 要：随着经济的发展，特别是衍生金融工具的不断涌现，历史成本逐渐难以应付如此复杂的局面，国际会计准则理事会的有关准则中引入了公允价值并对其进行了广泛的运用。2006年，我国新《企业会计准则-基本准则》引入公允价值作为会计计量属性的会计准则项目，与国际会计准则中公允价值的范围基本一致，与国际会计准则趋同。

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。

Approved by the competent tax authorities to engage in new consulting industry (including scientific research, accounting, auditing, tax advice, and so on), information, technical service businesses or operating units, since the opening date, the first year The second year to be exempt from corporate income tax; on the new independent accounting engaged in the transportation, communications sector enterprises or business units, since the opening date, the first year of exemption from corporate income tax, levied by half the second year of business Income tax; on the new independent accounting engaged in the utilities, commercial and self-opening date, to reduce or exempt from corporate income tax for 1 year; founder of the community's public service entities, to enjoy their own businesses of all charges Relief, tax breaks, loan guarantees and a series of preferential policies such as discount.

经主管税务机关批准，对新办的从事咨询业(包括科研、会计、审计、税务等咨询)、信息业、技术服务的企业或经营单位的，自开业之日起，第一年至第二年免征企业所得税；对新办的独立核算的从事交通运输业、通讯业的企业或经营单位，自开业之日起，第一年免征企业所得税，第二年减半征收企业所得税；对新办的独立核算的从事公用事业、商业等自开业之日起，可减征或免征企业所得税1年；对在社区创办公益性的服务实体，享受自主创业的所有收费减免、税收减免、贷款担保及贴息等一系列优惠政策。

Department of Accounting and Finance at the Oulu Business School organizes a full two-year Master's programme in Financial and Management Accounting that will give students the required skills and knowledge to work in firms having business relationships and operations in different countries....

会计及金融系奥卢商学院举办全两年的硕士财务及会计管理方案，使学生所需的技能和知识，工作在不同的国家有业务关系和运营的公司。。。。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。