企业会计

Article 21 Individual proprietorship enterprises shall establish their account books and practice accounting according to law.

第二十一条个人独资企业应当依法设置会计帐簿，进行会计核算。

The main contents include: account settings and classification, the basic principles of double-entry bookkeeping and the use of business process of accounting and related accounting documents, accounting books of knowledge.

主要内容包括：帐户的设置及分类，复式记账基本原理及运用，企业经营过程的核算和有关会计凭证、会计账簿知识。

If the going concern assumption is no longer appropriate, the effect is so pervasive that this Standard requires a fundamental change in the basis of accounting, rather than an adjustment to the amounts recognized within the original basis of accounting.

如果企业不能够维持持续经营，该标准不再是要求在原有会计基础上对帐面数字的调整，而是要对会计基础的彻底的转变。

The responsibilities of the States body in charge of insurance management are:toformulate insurance industry policy and guidelines, to approve the establishment of insurance enterprises, to direct and supervise the business activities of insurance enterprises, to examine and decide on basic insurance clauses and insurance rates, to examine the accounting books and statements of insurance enterprises, and to levy economic penalties including ordering a cessation of business on those insurance enterprises which during their operation take actions which violate the States laws, regulations and policies, or harm the legal interests of insured parties.

国家保险管理机关的职责是：拟定保险事业的方针、政策，批准保险企业的设立，指导、监督保险企业的业务活动，审定基本保险条款和保险费率，检查保险企业的会计帐册和报表单据，并对保险企业在经营业务中违反国家法律、法规、政策、或者损害被保险方的合法利益的行为，给予经济制裁，直至责令其停业。

The chaperonage appeared the new business enterprise system, if net top business enterprise, net on the occasion of business enterprise, conjecture business enterprise;Gradually the new economic appearance —— network that become economy, these new varieties, changes social economic production construction with labor the construction, break traditional business enterprise management mode with accountancy's mode.

伴随出现了新的企业系统，如网上企业、网际企业、虚拟企业；逐步形成的新的经济形态——网络经济，这些新的变化，改变了社会经济的生产结构和劳动结构，打破了传统的企业管理模式和会计模式。

Latest capital verification report of the enterprise issued by a Chinese CPA firm (1 Xerox, omissible if the registered capital is paid in full as revealed on the legal person business license of the enterprise), accounting report of the enterprise for the last fiscal year verified by a Chinese CPA firm 1 Xerox

中国注册会计师事务所出具的企业最新验资报告(复印件1份，企业法人营业执照上显示注册资本已缴足的企业免交)、中国注册会计师事务所验证的企业最近年度财务会计报告

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

"ERP Integrated Training Enterprise Information sand table" based on "ERP sandbox simulation" course simulation business, to simulate a company's business activities, the experimental data, accounting and business management in accordance with the basic requirements of design information-based solutions, in line with "ERP sand table simulation" course in contrast to the manual mode of operation, so that students deal with personal feelings manual and computer processing set up between the posts, business processes, work efficiency differences, a deep understanding of the necessity and advantages of information technology.

ERP沙盘企业信息化综合实训》基于《ERP沙盘模拟》课程中的模拟企业，以模拟企业的业务活动为实验资料，按照会计核算与企业管理的基本要求，设计信息化解决方案，以与《ERP沙盘模拟》课程的手工操作方式形成对比，使学生切身感受手工处理和计算机处理之间在岗位设置、业务流程、工作效率等方面的差异，深刻理解信息化的必要性及优越性。

This paper inflects the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise. Through the comparison of the recognition and measurement of intangible assets, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of intangible assets, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.

本文揭示了无形资产在高新企业中所处的地位以及目前高新企业无形资产的会计处理的现实状况；随后，本文通过比较国内外对无形资产的确认与计量的不同规定，针对高新企业的特点，分别对无形资产的性质、分类、确认、计量等问题进行了论述，着重阐述了高新企业无形资产的确认、计量属性的选择以及后续计量的问题，并对此提出了改进的建议。

These new type of business: according to each country's national accounting system and its accountants to peer clients to book agent; customs management and storage management of risk assessment and business plan advisory services;"three to fill a" business transformation for the Wholly foreign-owned enterprises of the programme design and implementation of corporate tax planning and risk assessment; administrative institutions of the equity restructuring programme design, customer management staff in professional training; ISO9000 advisory services for clients to be acquired by enterprises, such as due diligence .

这些新的业务类型包括：按各个国家的会计制度代各个国家的会计师同行对其客户进行代理记账；海关管理及仓库管理风险评估；商业计划的咨询服务；&三来一补&企业转型为外商独资企业的方案设计及实施；企业税务风险的评估及筹划；行政事业单位改制的股权方案设计；对客户的管理人员进行专业培训；ISO9000的咨询服务；对客户拟收购的企业进行尽职调查等。

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。