企业会计

The new accounting standards system has profited from the international accounting convention fully, after conforming to our country joins WTO, the enterprise to participate in the international competition to the accounting information quality request.

新会计准则体系充分借鉴了国际会计惯例，符合我国加入WTO后企业参与国际竞争对会计信息质量的要求。

Accounting policy is in accounting followed by the adoption of specific principles and the specific accounting treatment.

会计政策是企业在会计核算时所遵循的具体原则及所采纳的具体会计处理方法。

Refers to the so-called accounting policies followed in accounting is the specific principles and specific accounting treatment.

所谓会计政策是指企业在会计核算是所遵循的具体原则以及具体的会计处理方法。

There are various managerial accounting approaches: Standardized or Standard Cost Accounting Activity-based Costing Resource Consumption Accounting Throughput Accounting Marginal Costing / Cost-Volume-Profit Analysis Classical Cost Elements are: Raw Materials Labor Indirect Expenses / Overhead Cost accounting has long been used to help managers understand the costs of running a business.

有各种管理会计方法：标准化或标准成本会计基于活动的成本资源消耗会计吞吐量会计边际成本/成本本量利分析古典成本要素是：原材料劳动间接开支/架空成本核算一直用来帮助管理人员理解的费用，经营企业。

The shareholder loan was a particularly efficient means of repatriating cash out of China, since the ability to declare dividends is often constrained by China's traditionally strict accounting rules requiring the deprecation of buildings, which in turn suppresses accounting profits.

股东贷款是将现金汇出中国的一个极其高效率的方式，因为中国传统上严格的会计规定，通常会限制派息能力。中国的会计规定要求对建筑物折旧，这进而会影响企业的会计利润。

However, compared accounting information with enterprise fund value information, certain difference exists, this difference occurs because of artificial of embezzle, but on the other hand then because of the uncertainty of accounting information.

然而，会计信息与企业价值运动的真实信息相比存在着一定的差异，这个差异的产生一方面是由于人为的会计舞弊造成的，而另一方面则是因为会计信息的不确定性而引起的。

Such information is, just like other"public goods,"a kind of commodity exchanged in a special manner. In Chapter 4 the issue of the quality of accounting information, i. e., the issue of manipulating accounting information is deliberated. The rampant spread of falsified accounting information results in a serious social harm in China. The writer analyses the cause of such a phenomenon in sight of Western property economics and information economics, and points out that human selfishness, information asymmetry, moral risks and exteriority of such human behaviour and its results will eventually lead to accounting falsification. In this case, accounting falsification will be considered as a rational behaviour.

本章分析了我国虚假会计信息泛滥的种种表现及对对企业和社会的严重危害，运用西方产权经济学、信息经济学的若干理论，分析了虚假会计信息的成因，提出在缺乏制度制约的情况下，人的自利倾向、信息不对称、道德风险和人们行为及后果的外部性，使会计作假成为难以避免的、当人的理性行为。

Taking account of the supply of and demand for and the inauthenticity of accounting information as well as theory of firms, however, human resource accounting does not suit China at present.

但是，从企业理论、会计信息的供给与需求、会计信息失真的角度看，我国目前还不宜实行人力资源会计。

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

Dongguan Golden books are specifically for accounting firms in Dongguan, Dongguan enterprises with industrial and commercial registration, billing agent, Dongguan, Dongguan agent accounting, tax returns agent Dongguan, Dongguan taxpayers in general finds that the foreign agent accounting Dongguan, Dongguan investment tax guidelines , Dongguan financial tax consulting, accounting consultants, Dongguan, Dongguan enterprises mainly General Legal Counsel and other professional services companies.

东莞市金帐本会计师事务所是专门为东莞企业提供东莞工商注册、东莞代理记账、东莞代理会计、东莞代理纳税申报、东莞一般纳税人认定、东莞外企代理记账、东莞投资避税指引、东莞财务税务咨询、东莞会计顾问、东莞企业法律顾问等为主的综合性专业服务公司。

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。