企业会计

Because EVA considers the equity capital cost of enterprises, dispels the accountant distortedly and reduces the chance to manipulate the surplus, it can reflect enterprise's performance more truly, thus it is widely used in the west.

EVA由于考虑了企业的权益资本成本，并且在利用会计信息时尽量消除会计失真，降低了盈余操纵的机会，因此被认为能够更真实地反映企业的经营业绩，在西方得到了广泛的应用。

Along time ago before accounting regulation, conservatism has been one of the most influential conventions in accounting, which emerges endogenously as an efficient contracting mechanism.

早在会计受到管制之前，稳健主义就已是会计中一项重要的惯例，在企业组织中发挥着有利于企业契约关系形成的作用。

KT101.1 Computer Keyboarding Lab 1.5 KT101.2 Computer Keyboarding Lab 1.5 A101.1 Accounting I Lab 1.5 A101.2 Accounting I Lab 1.5 E102.1 Business Communications 1.5 E102.2 Business Communications 1.5 C108.1 Spreadsheet Applications Lab 1.5 C108.2 Spreadsheet Applications Lab 1.5 C110.1 Computer Medical Applications Lab 1.5 C110.2 Computer Medical Applications Lab 1.5 ME101 Medical Terminology 3 ME102.1 Medical Office Procedures Lab 1.5 ME102.2 Medical Office Procedures Lab 1.5 ME104.1 Medical Insurance Records 1.5 ME104.2 Medical Insurance Records 1.5 ME106.1 Advanced Medical Coding 1.5 ME106.2 Advanced Medical Coding 1.5 MA110.1 Anatomy and Physiology/Musculoskeletal, Integumentary, Eye, Ear, and Endocrine Systems 1.5 MA110.2 Anatomy and Physiology/Musculoskeletal, Integumentary, Eye, Ear, and Endocrine Systems 1.5 MA111.1 Anatomy and Physiology/Digestive, Urinary, Reproductive, Nervous, and Cardiovascular Systems 1.5 MA111.2 Anatomy and Physiology/Digestive, Urinary, Reproductive, Nervous, and Cardiovascular Systems 1.5 MA112.1 Medical Office Administration 1.5 MA112.2 Medical Office Administration 1.5 Total Quarter Credit Hours - 36

KT101.1电脑键盘操作实验室1.5 KT101.2电脑键盘操作实验室1.5 A101.1会计本人实验室1.5 A101.2会计本人实验室1.5 E102.1企业通信1.5 E102.2企业通信1.5 C108.1电子表格应用实验室1.5 C108.2电子表格应用实验室1.5 C110.1计算机医学应用实验1。 5 C110.2计算机医学应用实验室1.5 ME101医疗术语3 ME102.1医疗办公室程序实验室1.5 ME102.2医疗办公室程序实验室1.5 ME104.1医疗保险记录1.5 ME104.2医疗保险记录1.5 ME106.1高级医疗编码1.5 ME106.2高级医疗编码1.5 MA110.1解剖生理学/骨骼，体被，眼，耳，和内分泌系统1.5 MA110。 2解剖生理学/骨骼，体被，眼，耳，和内分泌系统1.5 MA111.1解剖生理学/消化，泌尿，生殖，神经，心血管系统和1.5 MA111.2解剖生理学/消化，泌尿，生殖，神经，心血管系统和1.5 MA112.1医疗办公室行政1.5 MA112.2医疗办公室行政1。 5 总数的四分之一学时- 36

With the increasing popularity and development of the knowledge about computerizing. Accounting, most enterprises are becoming more and more familiar with it.

如今计算机在企业中的应用已经非常广泛，再加上会计电算化的日益普及，企业也越来越重视计算机在会计业务中的应用。

The analysis that establishment of accountant the internal control system is the modern business management system urgent need, and is consummates the enterprise management the need.

文章分析了建立会计内部会计控制制度是现代企业管理制度的迫切要求，是完善企业经营管理的需要。

Aiming at the actual situation that there is a mass of daily operation data kept in enterprise databases and the developing trend of domestic AIS, a data organizing structure of the Data Warehouse applied to accounting information analysis and a method of data superadding are described. Choosing Star Schema as multi dimension analysis model, OLAP is applied to data operations to achieve decision analysis.

针对企业数据库中已保存了大量日常业务数据的现况和我国会计信息系统向管理型、企业化发展的趋势，提出将数据的信息型处理与事务型处理分离，构建基于数据仓库的企业管理信息系统，设计了一种面向会计信息分析的数据仓库的数据组织结构，给出数据追加的方法，以星型模型为多维分析模式，运用OLAP对数据进行各项操作，实现决策分析

By comparing the characteristics of management and accounting in the financial and commodity circulation enterprises, the paper indicates that both enterprises share some similarities and differences apart from their inherent characteristics.

本文通过金融企业和商品流通企业两者经营特点和会计核算特点的比较，指出两个行业会计既具有各自自身的固有特点，又有着一些相同、相似之处。

This paper use the normative analysis to analyses the investment property, debt restructuring, exchange of non-monetary assets, financial instrument and non-same control business combinations, which have mainly quoted the fair value measurements in the new accounting standards. Concerned about the fair value of the property listed on the application of China's impact on corporate profits. From the process of the practical application of the fair value ,analyses the mian factors which lead the fair value to become a profitable enterprise instrument manipulation again, and propose the relevant solutions.

本文主要采用规范分析法，对新会计准则中投资性房地产、债务重组、非货币性资产交换、金融工具和非同一控制下的企业合并这几个重点引用公允价值计量属性的会计准则进行分析探讨，关注公允价值计量属性的应用对我国上市公司利润产生的影响，从公允价值实际应用过程中分析导致其可能再次成为企业操纵利润的主要因素，并提出相关的解决对策。

Over the years, we've been Woody-like in our thinking, attempting to increase our marketable investments in wonderful businesses, while simultaneously trying to buy similar businesses in their entirety. The following table illustrates our progress on both fronts. In the tabulation, we show the marketable securities owned per share of Berkshire at ten-year intervals. A second column lists our per-share operating earnings (before taxes and purchase-price adjustments but after interest and corporate overhead) from all other activities. In other words, the second column shows what we earned excluding the dividends, interest and capital gains that we realized from investments. Purchase-price accounting adjustments are ignored for reasons we have explained at length in previous reports and which, as an act of mercy, we won't repeat. We'll be glad to send masochists the earlier explanations, however.

多年来，我们的看法一直与伍迪一致，在努力增加我们非凡企业的投资部位的同时，也试着买下一些同样优秀企业的全部所有权，下表充分显示了我们在这两方面的进展，表中列示出在十年间Berkshire每股所拥有的股票价值以及每股在扣除利息与营业费用之后来自其它活动的营业利益(但未扣除所得税与购买法会计调整数)，换言之，后者所代表的是在扣除我们从股票投资所得的股利、利息收入与资本利得之后的盈余收益，至于购买法会计调整数不列入的原因，在以前的年报中，我们已经花了相当的篇幅解释过了，在这个地方我们就不再重复了，当然如果你有被虐待的倾向的话，我们也不介意再复述一次。

Under the situation of stakeholders' self-benefit, motive-driven and lack or distortion of external control, accounting behavior alienation will take place. Matching of allocation power and ability is a useful institutional arrangement to regulate accounting behavior alienation.

分配权力和分配能力的对应是扼制会计行为异化的有效制度安排，这一制度安排与现代企业的&共同治理&模式相结合，就产生了会计行为应当公平反映、计量各企业利益相关者的要素贡献与剩余索取权的基本要求。

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。