企业会计

Statement of cash flow is one of the important statements in accounting statement system.

现金流量表是会计报表体系的重要报表之一，有助于财务报表使用者评价企业产生现金和现金等价物的能力，帮助其设计决策模型以评价和比较不同企业未来现金流量的现值，提高不同企业所报告的经营业绩的可比性。

So,it is important to learn some excellent experiences of other countries and to give some advisement in how to improve the accounting treatment of enterprise pension plans in our country.

因此，有必要在借鉴国外成熟的养老金会计核算经验之上，结合我国的实际情况，对我国的企业养老金会计提出改进建议。

In the long run, Taiwanese companies benefit from ERP system. In China, the financial performance becomes worse in the first year. The gross ratio, total asset turnover ratio and receivable turnover ratio improve in the third year. Among others, total asset turnover ratio improves significantly in the forth year.

本研究认为可能是大陆企业在微观方面实施ERP系统的基础条件不足，且大陆企业大多只购入ERP系统中的财务会计模块，较难充分发挥ERP原有功能和效果，导致ERP对于大陆企业的财务绩效表现并不如预期那样令人满意。

Enterprises using electronic computers for book-keeping shall treat the accounting records in computer storage or output as account books.

采用电子计算机记帐的企业，其由电子计算机储存和输出的会计记录，视同会计帐簿

The small business enterprise in inside executive presses the method and change without restraint with the power the business enterprise checks the foundation, even request the accountant break the law to carry out accountancys items, outing to report according to the deceitful finance.

中小企业经营者以权压法、肆意更改企业核算基础，甚至要求会计人员违法办理会计事项，出据虚假财务报告。

And as enterprise aquistion and merger business emerging constantly in the whole world, the difficulty of preparing the combined accounting statement is increasing constantly .That how to norm the preparing of the combined financial statement just become an important subject that the circle of accounting theory and practice circle probe into together.

而且随着世界范围内企业购并业务的不断涌现，合并报表的编制难度在不断增加，如何规范合并会计报表的编制，也就成为会计理论界与实务界共同探讨的一个重要课题。

With the development of IT, accounting informationization comprise an import part of business information on the agenda.

随着信息技术的发展，会计信息化作为企业信息化的一个重要的组成部分日渐被提到了会计工作的议事日程上来。

The imperativeness of the fusion of financial accounting and management accounting lies in the need for the improvement of current financial reporting, the need for the ubiquitous trend of networking, the need for the higher quality of the corporate governance, the need for the corporate management innovation and the counterevidence of the 'double-rail' system and so on.

财务会计与管理会计融合的必要性主要来自改进现行财务报告模式的需要、网络时代的要求、完善公司治理的需要、实现企业管理创新的需要以及现行"双轨制"的反证等几个方面。

Discussed shallowly accountant the report form plasters the recognition and guards against accountant the report form to plaster also is fictionalizes enterprise's financial condition and the management achievement according to below the fact to indicate: Should count the expense not to include: Empty row realization selling goods; The hideaway or fictionalizes the debt amount; Lengthens amortizes the age limit; The reduction contributes to a common fund the depreciation reserve; The guarantees or the guarantee deals with the bill not to express and so on.

非常感激，帮忙翻译成英文~谢谢浅谈会计报表粉饰的识别与防范会计报表粉饰也就是将企业的财务状况及经营成果按照以下虚构事实予以表述：应计费用未予列入：虚列未实现的销货；隐藏或虚构负债金额；延长折旧年限；减少摊提折旧准备；保证或担保的应付票据未予表示等等。

This paper ana- lyzed the external economy and diseconomy showing in the production and development process of petroleum enterprises and the defects existing in accounting process from the viewpoint of environment accounting.

文章主要从环境会计的角度对石油企业在生产开发过程中所表现的外部经济性与外部非经济性以及在会计核算中所存在的缺陷进行了剖析。

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。