查询词典 manual of accounting

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

According to a questionnaire issued by the Hunan Normal University athletes CHOOSE parade the status of sport injury, injury causes, preventive measures were discussed, mainly come to the following conclusions:① CHOOSE parade of the athletes sports injuries are more common, the rate of injuries 88% of the injury concentrated in the wrist position and thighs of 35.84%; waist accounted for 16.98 percent, 15.09 percent of the knee, shoulder or 11.32 percent, accounting for 9.43 percent of ankle, elbow or 7.54 percent, abdomen, accounting for 3.79%② CHOOSE Exercises for the main types of injury ligament injury, accounting for 33.96 percent; joint injury, accounting for 16.98 percent; muscle sprain, accounting for 15.09 percent; contusion, accounting for 11.32 percent; periostitis, accounting for 9.43%; tenosynovitis, accounting for 7.54 % bursitis, accounting for 3.77%; fracture, or 1.88 percent ③ CHOOSE Exercises injury in the course divided into acute injury and chronic injuries, mainly to acute injury.

根据所发放的运动员问卷对湖南师范大学啦啦操运动员运动损伤的现状、损伤成因、预防对策进行了探讨，主要得出以下结论：①啦啦操运动员运动损伤的情况较为普遍，伤病率达88%；损伤的部位集中在手腕关节和大腿占35.84%；腰部占16.98%，膝关节占15.09%，肩关节占11.32%，踝关节占9.43%，肘部占7.54%，腹部，占3.79%②啦啦操运动损伤的种类主要为韧带拉伤，占33.96 %；关节损伤，占16.98%；肌肉扭伤，占15.09%；挫伤，占11.32%；骨膜炎，占9.43%；腱鞘炎，占7.54%；滑囊炎，占3.77%；骨折，占1.88%③啦啦操运动损伤的病程分为急性损伤和慢性损伤，以急性损伤为主④啦啦操运动损伤的时间主要集中在10一12月份，1一3月份⑤啦啦操运动员运动损伤的预防对策主要包括：注重体能训练提高体能储备、合理安排训练内容和负荷、加强身体全面训练和易伤部位练习的实效性训练、重视运动技术的分析和研究、重视训练后的恢复措施、加强医务监督提高自我保护、重视训练后的放松运动。

In the experiment construction of fundamental accounting course in the industry science universities and colleges,the manual accounting principle and EDP accounting principle should be developed simultaneously,not merely teach the basic principle of account keeping about manual accounting,but strengthen the basic principle of account keeping about EDP accounting.

1加强会计实验的必要性和重要性诺贝尔奖获得者、实验物理学家丁肇中教授曾说："自然科学理论不能离开实验的基础……我希望由于我的这次得奖，能够唤起发展中国家的学生的兴趣，从而注意实验工作的重要性"；著名物理学家冯端院士也讲，"实验室是现代化大学的心脏……实验室的重要性，再强调也不过分"。

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

At last express my prospects of western environmental accounting. Facing the problem of current western environmental accounting, I hold firstly, strengthen the comparing research of environmental accounting reports between China and international countries and dig out our own experience in the environment based on our practice and the absorption of international environmental accounting theory and practice. Secondly, with the aspect of operation, we formulate related standard in the high quality of environmental accounting and auditing, sturdy the companies environmental report system and perfect accounting regulations and standards in order to guarantee the impletion of environmental accounting system regulations.

针对目前西部环境会计的问题，我认为环境应首先在研究内容上，加强环境会计与报告与国际比较研究，在介绍和吸收国外成型的环境会计理论与方法的基础上，结合西部经济实际，发掘我国自身在环境方面的典型经验，在理论上加以总结和提高；其次在实务操作上，研究并制定高质量的环境会计环境审计方面的相关准则，建立健全企业环境信息报告体系，并完善会计法规和环境标准，确保环境会计制度准则的实施；加强如何将环境会计信息应用于西部企业的经营和决策的研究。

A holistic approach to a range of practical knowledge and topics covering the Australian accounting processes / procedures/ policies, cash accounting system, accrual accounting system, sole trader / partnership / company / trust, STS, and accounting circle a series of accounting processes for recording, tracking,and analysing accounting data/transactions, i.e., colleting accounting information - invoicing/billing - creating entries /journals / ledgers - making adjustments / reconciliations / trialbalance - producing financial statements - preparing financial analysis/reports etc.

这个部分主要是让大家对澳洲会计实务先有一个高屋建瓴的整体认识(以达到纲举目张，举一反三的效果，所有accounting操作都万变不离其宗)，概括一下澳洲会计实际工作中会遇到的一整套工作过程，包括从经济业务发生后制作会计凭证，至会计期末编制会计报表到后期财务分析等会计工作中所涉及的一系列的步骤和程序。学完之后大家对澳洲会计实际操作会有全面的认识。

A holistic approach to a range of practical knowledge and topics covering the Australian accounting processes / procedures/ policies, cash accounting system, accrual accounting system, sole trader / partnership / company / trust, STS, and accounting circle a series of accounting processes for recording, tracking,and analysing accounting data/transactions, i.e., colleting accounting information - invoicing/billing - creating entries /journals / ledgers - making adjustments / reconciliations / trialbalance - producing financial statements - preparing financial analysis/reports etc.

这个部分主要是让大家对澳洲会计实务和会计流程先有一个高屋建瓴的整体认识(以达到纲举目张，举一反三的效果，所有accounting操作都万变不离其宗)，对大家今后要从事的会计职业做出分析和指导，概括一下澳洲会计实际工作中会遇到的一整套工作过程，包括从经济业务发生后制作会计凭证，至会计期末编制会计报表到后期财务分析等会计工作中所涉及的一系列的步骤和程序。学完之后大家对澳洲会计实际操作会有全面的认识。

It can be described by a dynamic logical development from accounting habit to accounting custom, from accounting custom to accounting convention, from accounting convention to accounting regulation.

接着我们从纵向的角度探讨了会计制序的演进历史，它表现为从会计习惯到会计习俗，从会计习俗到会计惯例，再从会计惯例到会计制度这样一个内在于会计发展过程中的动态逻辑发展进程。

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%。

Although translator has turned from being a crystal ball by which the original culture can unrestrainedly penetrate to another crystal ball by which the target culture can freely traverse, the translator's personal embodiment, in the process of cognitive act, are still absent in translation studies. Translators are still subjects without body or simply disembodied subjects.

译者虽然由原语文化可以自由穿透的玻璃球变成了译语文化可以自由穿越的玻璃球，但译者认知过程中的个体体验在翻译研究中依然缺席，译者依然仅仅是一个没有躯体体验的主体。

Chillingly, he claimed our technology is 'not nearly as sophisticated' as theirs and "had they been hostile", he warned 'we would be been gone by now'.

令人毛骨悚然的，他声称我们的技术是'并不那么复杂，像他们一样，和"如果他们敌意"，他警告说，'我们将现在已经过去了。