企业会计

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。

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。

Third, case of accounting reform can be offered to other developing countries or economics shunting countries.

引言主要说明论文的选题动机，并且对企业会计核算制度作出界定：&企业会计核算制度&是规范企业会计核算行为的行政法规，包括企业会计准则和企业会计制度。

In the construction project contract award, the owner generation of buckle business tax money and the additional situation is very common, how always wraps the unit to sublet the project generation of buckle tax money to carry on the correct calculation,"Business accounting System","Construction Business accounting Calculates Means" as well as in 2006 promulgates "Business accounting Criterion 15th -- Construction Contract" to has not sublet the project the accounting to make the explicit stipulation, this article is really to this situation, has carried on the detailed elaboration on the owner generation of buckle tax money's subpackage project tax treatment and the accounting method.

内容摘要：在建设工程发包中，业主代扣营业税金及附加的情况十分普遍，总包单位如何对分包工程代扣税金进行正确的核算，《企业会计制度》、《施工企业会计核算办法》以及 2006年颁布的《企业会计准则第15号——建造合同》中均未对分包工程的会计核算作出明确的规定，本文就是真对这一情况，就业主代扣税金的分包工程税务处理及会计核算方法进行了详细的阐述。

This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty.

摘要本文主要研究我国企业会计制度与税法对企业日常经济活动的影响，它们之间的关系和差异。由于有差异的存在，给国家和企业带来了一系列的问题。在以市场趋向的经济体制改革逐步深入，我国加入WTO，会计体系逐步与国际接轨的形势下，这些差异被进一步扩大。处理企业会计制度与税法之间的差异，是当前企业急需解决的问题。

NEW CHINA'S CORPORATION ACCOUNTING SYSTEM VICISSITUDE RESEARCH ABSTRACT To study our corporation accounting system has important significances as follows: First, cleaning up the historical material of accounting and auditing, discarding the dross and selecting the essential, focalizing and systematizing the historical material, can keep accounting culture heritage better.

新中国企业会计核算制度变迁研究研究我国企业会计核算制度的变迁，具有如下重要意义：一是整理会计审计史料，去粗存精，去芜存菁，使它集中化、系统化，以便更好地保存会计文化遗产，这本身就是我国会计理论研究的有机组成部分；二是可以总结我国企业会计核算制度改革的经验教训。

The small corporation accounting system issued by the ministry of finance,simplifies the accounting procedure,regularizes the course of the small corporation,improves the quality of the accounting information,strengthens the internal control of the small corporation,and speeds up the building of the small corporation.

财政部颁发的《小企业会计制度》针对小企业的特点，提出了一些简化的会计处理方法，这对于规范小企业行为、提高会计信息质量、加强小企业内部控制、促进小企业的良性发展都具有十分积极的意义。

Have sturdy finance, financial accounting, economy professional theory knowledge, bank accountant and enterprises accounting working experience for many years, are familiar with checking and calculating and business procedure of enterprises of development of real estate, the accountants of selling enterprises and managers company, familiar with the cost accounting procedure of the manufacturing company of production, have more overall companys financial work experience, responsible for one company ( Project subsidiary of one large-scale property firm) In the earlier stage it run after not working it take the post as by accountant in charge.

具有扎实的金融、财会、经济专业理论知识，多年的银行会计和企业会计工作经验，熟悉房地产开发企业、销售企业以及经纪公司的会计核算以及业务流程，熟悉生产制造企业的成本核算流程，有较全面的公司财务工作经历，在负责一公司（一大型房地产公司的项目子公司）的前期开办工作之后任主管会计。

Dr.eye: 1.have sturdy finance, financial accounting, economy professional theory knowledge, bank accountant and enterprises accounting working experience for many years, are familiar with checking and calculating and business procedure of enterprises of development of real estate, the accountants of selling enterprises and managers company, familiar with the cost accounting procedure of the manufacturing company of production, have more overall companys financial work experience, responsible for one company ( project subsidiary of one large-scale property firm) in the earlier stage it run after not working it take the post as by accountant in charge.

具有扎实的金融、财会、经济专业理论知识，多年的银行会计和企业会计工作经验，熟悉房地产开发企业、销售企业以及经纪公司的会计核算以及业务流程，熟悉生产制造企业的成本核算流程，有较全面的公司财务工作经历，在负责一公司（一大型房地产公司的项目子公司）的前期开办工作之后任主管会计。

Small firms all over the country,should execute small enterprise accounting system which restricted by Chinese government from Jan.1,2005, they should also set up accounting Dpt. according to their business volume if need, some without qualifications shall entrust a certificated financial agent to get

2005年1月1日起全国范围内小企业实行新的《小企业会计制度》，广大的小企业要根据会计业务的需要，应设置会计机构，或者在有关的机构中设置会计人员，或会计主管人员，不具备条件的，要委托经过批准设立的，从事会计代理业务的中介机构来代理记帐。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。