企业会计

In the elaboration biology property elementary theorys foundation, This paper had pointed out the problems of agricultural enterprise biology assets accounting in our country and proposed the establishment of a workable agricultural enterprises of assets accounting measures, so that the accounting treatment of assets can adapt to the modern enterprise development and Chinas agriculture accounting can be further coordinated with the international accounting convention.

本文在阐述生物资产基本理论的基础上，指出了我国农业企业生物资产会计核算中存在的问题，提出建立具有可操作性的农业企业生物资产会计核算对策，使生物资产的会计核算能适应现代企业发展的需要，使我国农业会计进一步与国际会计惯例相协调。

After the implement of the Provision of the Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit, the Interim Measure of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Jing Zi [1998] No.114), Circular of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA Cai Qi [2000] No.

关于改进和加强企业年度会计报表审计工作管理的若干规定》施行后，财政部《关于印发国有企业年度会计报表注册会计师审计暂行办法》（财经字［1998］114号）、《关于国有企业年度会计报表注册会计师审计若干问题的通知》（财企［2000］905号）和《财政部关于国有企业年度会计报表注册会计师审计若干问题的补充通知》（财企［2001］707号）同时废止。

This paper takes finance management reformation in Dongfeng Nissan for example, explaining that under macro background of information economy and network revolution and with the reference of existing theoretical framework of strategic management accounting, focusing on the crying for car enterprise strategic management, demonstrating impersonally and reasoningly strategic management accounting's practical condition in application in car enterprises and the existing problems in actual usage. It let us understand how strategic management accounting penetrated strategic management idea to the management accounting information system in car enterprise, providing information for car enterprises management , making car enterprises to get permanent strategic competitiveness and accelerating to promote the application course of strategic management accounting theory in practice of car enterprise finance management.

本文以东风日产公司财务管理变革为例，在知识经济和网络革命的宏观背景下，以战略管理会计既有的理论框架为依据，着眼于汽车企业战略管理的迫切需要，客观而又理性地论证战略管理会计在汽车企业应用的现实条件，实际应用中存在的问题，使我们了解战略管理会计是如何将战略管理理念渗透到整个汽车企业的管理会计信息系统中，为汽车企业的管理提供信息，使汽车企业获得持久的战略竞争力，从而加速推动战略管理会计理论在汽车企业财务管理实践中的应用进程。

Based on analysis regarding establishment and healthy implementation of internal accounting survaillance system,determination of responsibities of relavant personnel,protection of impeaching right to violation behaviours,and strengthening of social and national survaillance for accouting works,comments are made on that we should improve the accounting survaillance system compatible with new development situation because it is an important guarantee which helps to strengthen enterprise competion and further ...

通过建立、健全单位内部会计监督制度；明确相关人员在内部会计监督中的职责权限；保护对违法会计行为的检举权利；加强会计工作的社会监督和国家监督等问题的分析后认为：在现代企业制度条件下，必须加强会计监督，健全和完善与新形势相适应的会计监督体系，它是增强企业竞争力、促进企业发展的重要保证。

The primary insurance contract that the 4th underwriter signs and issue, applicable " company treasurer standard the 25th -- primary insurance contract ".

第四条保险人签发的原保险合同，适用《企业会计准则第25号——原保险合同》。

Leasing shall apply to the income from rents of investment real estates and the leaseback of investment real estates.

投资性房地产的租金收入和售后租回，适用《企业会计准则第21号--租赁》。

Currently in China,"Enterprise Accounting Standards" provides that: the actual price to obtain stock in accordance with the valuation of ending inventory using the lower of cost and net realizable value valuation method.

目前在偶国，《企业会计准则》规定：取得存货按照实际价格进行计价，期末存货采用成本与可变现净值孰低法进行计价。

With the development of information and the popularization of accounting by EDP, the level of the accountants needs the great improvement.

在当今信息化浪潮中，随着企业会计电算化的日益普及，财会人员的电算化水平急需提高。

With the development of information and the popularization of accounting by EDP, the level of the accountants needs the great improvement.

中国论文联盟http：//www.lwlm.com 摘要：在当今信息化浪潮中，随着企业会计电算化的日益普及，财会人员的电算化水平急需提高。

With the development of information and the popularization of accounting by EDP, the level of the accountants needs the great improvement.

中国诺宇综合网http：//www.siaaa.com摘要：在当今信息化浪潮中，随着企业会计电算化的日益普及，财会人员的电算化水平急需提高。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。