企业会计

With high-speed development of modem science and technology ,global altitude for selecting managements mode in guidance of strategic management and continuously makes suitable adjustment accounting to the environments so as to coordinate and balance the enterprises against environment and acquire whole competition superiority of the enterprises.

随着现代科技的高速发展，全球性竞争加剧，企业不得不站在全球高度，选择以战略管理为导向的管理模式，不断根据环境做出适当调整，以谋求企业与环境的协调与均衡，从而获取整体竞争优势。战略管理对传统管理会计提出了挑战，迫切要求传统管理会计更新观念，尤其是对战略决策信息的提供，要求提供更为广泛、更有用的与战略管理相关的信息。

Accounting policy choices and change the accounting treatment will result in profits changes, and their impact on enterprise distribution and flows direction.

会计政策的选择与会计处理方法的改变会导致企业利润的变化，进而影响企业自己的分配以及资金的流动方向。

According to the development observed presently, the number of companies not adopting international accounting standard in compiling financial statement will be minority in the international perspective, and it will suffer high cost in multinational listing, and there would be doubtful among investors of the transparency of information.

依目前国际发展情势，未来未采用国际会计准则编制财务报告者，将属於国际之少数，不但企业跨国挂牌成本较高，亦有相对资讯较不透明之疑虑，而企业采用国际会计准则并非一蹴即成，公司资讯系统、管理模式甚或与借贷银行之关系将连带受到影响。

With the rapid development and extensive application of the computer,more and more enterprises put accounting computerization into use.

随着计算机的迅速发展和广泛应用，实行会计电算化的企业也越来越多，会计电算化的实行给企业的内部控制带来了很多的问题。

Consistent with application of IAS resulting in high quality accounting amounts, Barth, Landsman, and Lang (2006) finds that firms applying IAS generally report accounting amounts that are of higher quality than firms applying non-US domestic GAAP.

一致与IAS的应用造成高质量会计共计， Barth，同胞，并且Lang (2006)发现申请IAS的企业一般报告比应用非美国国内GAAP的企业是优质的会计数额。

Partnership accounting is similar to that in single proprietorship, except that separate capital and drawing accounts are maintained for each partner.

合伙企业的会计与独资企业的会计类似。

In reform and opening up, China's economy gradually developed today, With the growing number of private enterprises as well as a fairly good development of private enterprises have emerged. Accounting Accounting Oversight as one of the basic functions of China's economic system of supervision of the important components. I Liu Zhengqing the Tannery Ltd.

麻烦帮把以下翻译成英文：在改革开放，我国经济逐渐发达的今天，随着私营企业的日益增多以及一些发展得相当不错的民营企业的涌现，会计监督作为会计的基本职能之一，是我国经济监督体系的重要组成部分。

China's relevant laws and regulations on supervision and evaluation of enterprises the main indicator is the profit, international norms and enterprises focus on future cash flow projections, therefore, focus on China's accounting standards with International Accounting Standards Income Statement focused on the balance sheet are two different points of view.

我国有关的法律、法规对企业进行监管和评价的主要指标是利润，而国际准则侧重于预测企业未来现金流量，因此，我国会计准则侧重于利润表与国际会计准则侧重于资产负债表是两种不同的观点。

The Application of ERP has brought about great changes to accounting work, has restructured accounting process, in which informtion handling is extended to recording economic events and acquiring information helpful to decision making through event orientation, Furthermore, it develops accourting function and brings into full play accounrounting management function, inoontrol, decision making planning, etc. Since the change of the ways of handling information cause accounting decision making to be intensifi...

企业资源计划的实施给会计领域带来重大变革；ERP重组了传统会计的处理流程，将处理信息的起点延伸至对经济事项的全面记录，并采用事件驱动方式获取各种决策有用信息；它丰富和拓展了会计职能，并使会计控制、决策、计划等管理职能得到充分体现；随着信息处理方式的变化使财务决策权更向总部集中；同时，财务工作的组织方式也由职能型转向团队型。

The accounting can not only provide decision-making related information for internal and external information users such as managers, investors and creditors, but also distribute the resource better. Therefore, the informativeness is of much importance.

会计在为管理当局、投资者、债权人等企业内外部利益关系主体提供决策有用信息的同时，对资源的优化配置也起到重要作用，因此，会计信息质量备受关注，针对目前我国上市公司会计信息质量不高的现状，对公司治理与会计信息质量的关系进行研究具有重要的现实意义。

And discuss some key point of integrated management system design, include hazard identification and risk assessment and risk control in the occupational health and safety management, the measure of satisfaction target of customer, the flawlessness of law system, the integration of the integrated management system and enterprise standardization system, unify lead institution and work orgnization, integreted internal audit and integrated management review.

同时，论述了一体化管理体系构建中的几个主要问题，包括职业健康安全管理中的危险源辨识、风险评价和风险控制、顾客满意度的科学监测、法律、法规体系的完善、一体化管理体系与企业标准化体系的有机结合、统一的领导机构和工作机构、一体化的内部审核和管理评审。

Deepwater Taranaki is investigated for its petroleum potential, using all available seismic data tied to shallow-water wells.

运用与浅水井相关的现有全部震波探测数据考察了深海区塔拉纳基盆地的油藏前景。