查询词典 manual of accounting

Accounting information system has the characters of complicated configuration, numerous influencing factors and strong variability, which can momentarily lead to the changes of pipeline, time and anamorphic degree of accounting information so as to affect the quality of accounting information.

会计信息系统结构复杂，影响因素多，变化性强，随时可造成会计信息的传递途径、时间及失真度的改变，影响会汁信息的质量。

At the same time, its inability to offer the accounting information required by the established accounting standards, it cannot join effectively the financial accounting system, it is difficult to reflect anfractuous operation, actualize cycle is too long, the cost of setting up and vindicating is too high, which hamper its popularity.

同时，它本身不能够提供完全符合公认会计准则的会计信息，不能很有效的与财务会计系统衔接；它较难反映错综复杂的运营实践，实施周期过长，建立和维护的成本过高，阻碍了它的推广。

It is the important subject of accounting theory worker and accounting practice worker how to solve accounting information distortedly.

如何解决会计信息失真是会计理论工作者和会计实务工作者的重要课题。

This paper tries to find out the main reasons of distorted information in legal accounting,which may provide some reference for the research of policy on present accounting and have stronger reference value in preventing,managing the accounting information of legitimacy distortedly.

分析合法性会计信息失真的主要原因，可供当前会计法规政策研究参考，且对预防、治理合法性会计信息失真也有较强的参考价值。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这1切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这一切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

International Financial Reporting Standards can be seen as a group of rules in the formal or informal rule network. It regulates the international accounting behaviors, restrictions on actions, and the actors durably expected rule network with Authority and relevance of the constraints. It has been developing with the International Accounting's order, organization and institution, which has often been seen as the Process factors of the international accounting economic relations.

国际财务报告准则可以视为这一类规定国际会计行为的职责、限制行动、以及行为者持久预期的，并具有权威性、制约性和关联性的一组正式或非正式的规则网络，其伴随着国际会计的秩序化、组织化、制度化而发展起来，常常被视为国际会计经济关系中的进程性因素。

Eighthly, as one of the country in which economic system is turning to another system, China is fully creative during the course of the birth and growing of socialistic market economy system. In the process of the turning of economy system, the turning of accounting realizes. It builds solid foundation for the development of modern accounting system of China, and will promote the development of modern accounting system persistently in the following further economic reform.

八是在当代经济体制转轨国家中，中国在社会主义市场经济体制建立与发展之中，凸现了它的创新方面，并在实现经济体制转轨的改革中，实现了会计的转轨变型，建立了中国现代会计体系发展的基础，并将在今后深化经济改革中进一步推动现代会计体系的持续发展。

According to the empirical study, we get the following conclusion: a The choice of accounting methods in our country is sackless, passivity and middle b The companies have the instance of manipulating the accounting surplus by accounting estimate and their main motivation is evadable the supervise in the capital market.

b上市公司有利用会计估计进行盈余操纵的现象，上市公司操纵盈余的主要动机是规避市场监管。

This will call on us to look squarely at and re-examine closely the current situation of education in accounting , to re-establish a reasonable objective of education in accounting , and to exploringly carry out the reform in education in accounting itself.

这就要求我们正视和重新审视我国的会计教育现状，重新设定合理的会计教育目标，探索性地改革现有的会计教育本体。

The shaping method of noncircular part and the tool holder's radial motion characters in noncircular turning process are discussed in detail in the thesis.

论文详细研究了非圆零件的成型方法和加工过程中刀架的径向运动规律。

I have not really liked him,I do not like his this kind of disposition.

我没有真的喜欢他，我不喜欢他的这种性格。