企业会计

At present, Chinas internal accounting supervision have a series of accounting problems, such as distortion of accounting information, internal management laxation and ineffective oversight, the main causes of these problems are the current corporate accounting system and related laws imqmature, imperfect and so on.

目前我国企业内部会计监督存在着会计信息失真，内部管理松弛，会计监督不力等一系列的问题。

For the business combination, the accounting method is involved with two main ones: pooling of interest method and purchase method.

权益结合法和购买法是企业合并会计方法中两种主要手段，从分析权益结合法和购买法各自不同的核算特点入手，对产生合并会计方法选择的原因进行了分析，并对我国目前合并会计现状及选择方法进行了论述。

Coach concerned departments to use ERP software, and settle kinds of questions. All export and import bills is made by finance department,So I know well about it; whole export reback tax ; check expense account bills whether these are legal or valid or correct, ensure cash and bank balance are correct. coordinate and response for the accounting vouchers of stations within area and ensure the accounting data and relative information effective, correct and valid.

指导所有相关部门ERP操作，处理各种问题；所有单证以及相关进出口工作都由财务部来操作，对整个流程非常了解；免抵退税工作；审核费用报销单据的合法性、有效性、数字的正确性，确保现金和银行存款的真实准确；审查会计凭证，确保会计资料合法，有效，真实；分析各种财务指标，调节税务；收集会计、税务方面的法律、法规，提出合理建议；配合年度审计及对内、对外的联系协调工作；负责组织起草建立和健全公司财务管理各项规章制度，负责对企业经济合同的审议，管理；负责做好资金管理。

When the enterprise continues its production and management with social development, the number of enterprise accounting archive rapidly increases, the kinds of archive carriers grow, and accounting accreditation and financial affairs representative appear. These cause some accounting archive problems such as incomplete handover, ambiguous belonging, and unascertainable responsibilities.

摘 要：随着企业生产经营活动的持续和社会发展，会计档案数量迅速增长，载体不断增多；同时由于会计委派、代理的兴起，出现会计档案移交不完整、归属不明确、责任不落实等问题。

To this view, it advanced unchangeably the view of accountant assumption in this paper, from accountant main body, continuance management, accountant stages and currency measure.

针对这些观点，从会计主体、持续经营、会计分期、货币计量四个方面，提出了虚拟企业的会计假设不变的观点。

This system will help cut down the costs of information disclosure and social transacts. This system is discussed from the angle of enterprise classifica...

通过对多层次会计信息披露制度含义的说明，从企业分类、财务报告设置、公开呈报及审计4个方面探讨了制定我国多层次会计信息披露制度的基本要求，并提出了建立我国多层次会计信息披露制度的设想。

Therefore, must establish the perfect modern enterprise system, the consummation company governs the structure, strengthens the accounting personnel occupational ethics education, strengthens accountant the good faith the legislation and the law enforcement construction as well as the social surveillance and the appraisal mechanism, remoulds accountant the good faith.

因此，就要建立健全现代企业制度、完善公司治理结构、加强会计人员职业道德教育、加强会计诚信的立法和执法建设以及社会监督与评价机制，重塑会计诚信。

Approved by the competent tax authorities to engage in new consulting industry (including scientific research, accounting, auditing, tax advice, and so on), information, technical service businesses or operating units, since the opening date, the first year The second year to be exempt from corporate income tax; on the new independent accounting engaged in the transportation, communications sector enterprises or business units, since the opening date, the first year of exemption from corporate income tax, levied by half the second year of business Income tax; on the new independent accounting engaged in the utilities, commercial and self-opening date, to reduce or exempt from corporate income tax for 1 year; founder of the community's public service entities, to enjoy their own businesses of all charges Relief, tax breaks, loan guarantees and a series of preferential policies such as discount.

经主管税务机关批准，对新办的从事咨询业(包括科研、会计、审计、税务等咨询)、信息业、技术服务的企业或经营单位的，自开业之日起，第一年至第二年免征企业所得税；对新办的独立核算的从事交通运输业、通讯业的企业或经营单位，自开业之日起，第一年免征企业所得税，第二年减半征收企业所得税；对新办的独立核算的从事公用事业、商业等自开业之日起，可减征或免征企业所得税1年；对在社区创办公益性的服务实体，享受自主创业的所有收费减免、税收减免、贷款担保及贴息等一系列优惠政策。

The third chapter analyzes and demonstrates the enterprises how to demur and quote using the accounting information in anti-dumping pendente lite; and discusses the effects of the differences of accounting standards, exchange rate, and others.

第三章，分析和探讨了在反倾销诉讼阶段，企业如何应用会计资料和掌握的各种信息进行反倾销会计举证、抗辩；并对由于会计准则差异、汇率等因素所造成的影响进行了分析、比较。

With the popularity of accountancy information system in enterprises, security audit of electronic accountancy data is of growing importance in that it provides correctness, equity and security of accountancy data by effective means and programs according to the rule of computer auditing.

随着会计信息系统在企业中的不断普及，对由此产生的电子财会数据的安全性审计，即根据计算机审计准则，通过各种有效的方法和程序，对会计信息系统提供的会计数据是否正确、公正和安全进行的审计。

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。