查询词典 situation

A change in accounting estimate refers to an adjustment to the book value of an asset or liability or to the amount of expense of an asset during a certain period, resulting from the changes in the current situation of the asset or liability and the expected economic benefits and obligations.

会计估计变更，是指由于资产和负债的当前状况及预期经济利益和义务发生了变化，从而对资产或负债的账面价值或者资产的定期消耗金额进行调整。

Challenge: Certain disparity exists yet in China's current accounting criterion and international accounting convention; The situation that the accounting office of our country unifies the whole country is broken, accountant may face the danger of the unemployment , Excavating to outstanding talent of foreign businessman, may cause the loss of the domestic talent .

挑战：中国现行的会计准则与国际会计惯例还存在一定的差距；我国会计事务所一统天下的局面被打破，会计人员可能面临失业的危险，外商对优秀人才的挖掘，可能导致国内人才的流失。

The new accounting standards have constructed the quite complete organic unification system for the first time, established comprehensively to report that the user made the macro-scientific policy-making to provide really has, reliable, fair and just is related the accounting information the business finance report goal, also has realized with international accounting convention hastening with, also has given dual attention to China's actual situation and accountant is familiar with.

新会计准则首次构建了比较完整的有机统一体系，全面确立了为报告使用者作出科学决策提供具备真实、可靠、公允的相关会计信息的企业财务报告目标，既实现了与国际会计惯例的趋同，也兼顾了中国的实际情况和会计习惯。

Our country'S traditional social security fund raises the mode,does not divide the nature of ensuring the proj ect,the accounting on a cash basis of implementation without exception,one that is with the reform of the social security system and social security system is sound,range and enlargement of scale of social security,single accounting on a cash basis already unbearable social security complicated request of situation.

我国传统的社会保障基金筹集模式，不分保障项目的性质，无一例外地实行现收现付制，随着社会保障制度的改革和社会保障体系的健全，社会保障的范围和规模的扩大，单一的现收现付制已难以应付社会保障复杂情况的要求。

Secondly, we analyze the situation of the accounts receivable management in China and show some problems with it.

其次，分析了国内多数企业应收账款管理的现状，揭示了我国目前在应收账款管理上存在的问题。

Based on the analysis of the current situation of accounts receivable management in

在对公司应收账款分析的基础上，结合应收账款管理的基础理论以及公司的实际情况，对公司应收账款管理框架进行了初步构建。

Faced with this new situation, for the cash basis to accrual accounting is based on institutions an ideal choice.

面对这种新形势，改收付实现制为权责发生制是事业单位会计核算基础的理想选择。

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

The rapid rise in the price of the current situation, how to accumulate wealth ...

在现今物价急速上涨的情况下，如何累积财富。。。

You will be accustomed to the situation.

你会习惯这个环境的。

She gently rebuff ed him, but agreed that they could be friends

她婉言拒绝了，但同意作为朋友相处。

If in the penal farm, you were sure to be criticized.

要是在劳改农场，你等着挨绳子吧！