企业会计

Article 14 Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users of financial reports.

第十四条企业提供的会计信息应当清晰明了，便于财务会计报告使用者理解和使用。

In the process of accounting harmonization, the business combination method is the focus of attention all along.

在会计准则的国际化趋同过程中，企业合并会计准则一直是我国关注的焦点问题之一。

This article aims to reduce the uncertainty of HRA, improve its practicality, and accelerate its application in enterprises.

本文旨在减少人力资源会计的不确定性，提高可操作性，以促进人力资源会计在企业中的实际应用。

Earnings management has become an inevitable phenomenon with the development of market economy for the insurmountable of accounting information unsymmetrical, the imperfectness of accounting system laws and regulations, as well as the business management authority's goal for their own benefit maximum.

由于会计信息不对称的不可克服性和会计制度法规的本身不完善性，以及企业管理当局为了自身利益最大化的目的，盈余管理成为市场经济发展的一种必然现象。

So establishing perfect efficacy evaluation system,strengthening legal construction for accountant,unleashing the effect of anditing intermedia...

因此，应建立完善的企业效绩考评体系，加强有关会计控制方面的法制建设，加强中介机构的审计作用及培养和树立会计人员应有的诚实价值观及信誉等措施来防范对利润的操纵。

At first, this text has analyzed one's own characteristics of these three accounting confirm basics, because the cash flow basis get rid of the restriction of the trade view completely, and set out from the thought of taking inventory, thus the accounting profit confirmed is closer to the economic worth of enterprises.

本文首先分析了这三种会计确认基础各自的特点，由于现金流动制彻底摆脱了交易观的限制，而是从盘存思想出发，从而确定的会计利润更接近企业的经济价值。

The special accounting environment of the real estate industry is the accounting environment the real estate industry faced with, which is different from the other industries'. It is included in three aspects: The first is the characteristics of the real estate industry, such as the heterogeneity of the products, the independence of the development activity, the long operation cycle, the complex exchange procedure and mode, and etc. The second is the juristical environment of the real estate industry, including the title system of land and house and administrative and juristical controlling of the real estate development.

房地产特殊会计环境是房地产业所面临的有别于其他行业（主要是与一般工业企业比较）的会计环境，其内容包括三个方面：一是房地产开发经营业有别于其他行业的固有特点，如产品的异质性、开发经营活动的单件性、经营周期长、交易程序和交易方式复杂等等；二是房地产开发经营业的法律环境，包括土地和房屋的产权制度以及房地产开发经营的行政法律管制；三是房地产开发经营业的历史和现状发展水平。

In addition, on pages 63 - 69, we have rearranged Berkshire's financial data into four segments on a non-GAAP basis, a presentation that corresponds to the way Charlie and I think about the company. Look-Through Earnings Reported earnings are an inadequate measure of economic progress at Berkshire, in part because the numbers shown in the table presented earlier include only the dividends we receive from investees -- though these dividends typically

有关其它关系企业的信息大家可以在 39-54 页找到，包含依照一般公认会计准则编制的部门别信息，此外在 63-69 页，你还可以找到经过重编，依照伯克希尔四大部门编排的信息(非按一般公认会计准则编制)，这是查理跟我认为最能够完整呈现伯克希尔现况的模式。

In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.

从固定资产在企业生产经营活动中的重要性着手，对固定资产的分类汇总、明晰核算进行了论述，用EXCEL的强大数据处理功能对固定资产进行分析研究，解决了固定资产会计电算化的问题，简化了会计核算工作。

In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.analysing and researching the capital assets with the EXCEL data processing function,It can solve the problem of capital assets accountant electric calculation and simplify the accountant calculation.

从固定资产在企业生产经营活动中的重要性着手，对固定资产的分类汇总、明晰核算进行了论述，用EXCEL的强大数据处理功能对固定资产进行分析研究，解决了固定资产会计电算化的问题，简化了会计核算工作。

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。