企业会计

Generally speaking, to better the implement of financial strategy, we should study and seek the specific optimized method in terms of financial management system, accounting information system, internal accounting control system and financial risk control system. In addition, the different phases and changing external environment during the same phase of the enterprises development lead to different results in choosing the best method.

一般而言，财务战略的实施应该从财务管理体制、会计信息系统、会计内部控制系统、财务风险控制体系等来研究和寻找具体解决的最优方案，同时考虑到企业发展的不同阶段及同一阶段所处的不同外部环境，对实施方案的抉择又应该有所不同。

The methodology applicable in the making of the Consolidated Financial Statement includes the purchase method, the pooling of interest method and the fresh-start method while the methodology adopted in the ...

企业合并日合并会计报表的编制方法有购买法、权益集合法和新实体法；期末合并会计报表的方法有全部合并法、比例合并法。

Government organization uses accounting information to assign resource and to be in motion and do business under the control of, these organization employ an accountant auditing it's the financial statement and precis writer administering the inner enterprise's.

中译英： 1。政府机构使用会计信息分配资源和控制运营，这些机构雇佣会计人员审计其管辖内的企业的财务报表和记录。

This paper,based on the real background of knowledge economy and network revolution,aimed at an urgent need of strategic management,deals with the basic postulate and accounting principles of strategic management accounting,and provides qualifications for building scientific,usful and theoretical system of strategic ...

本文立足于知识经济和网络革命的现实背景，着眼于企业战略管理的迫切需要，推导战略管理会计的基本假设和一般原则，为尽快构筑起科学实用的战略管理会计理论框架体系创造条件。

This paper,based on the real background of knowledge economy and network revolution,aimed at an urgent need of strategic management,deals with the basic postulate and accounting principles of strategic management accounting,and provides qualifications for building scientific,usful and theoretical system of strategic management accounting as quickly as possible.

本文立足于知识经济和网络革命的现实背景，着眼于企业战略管理的迫切需要，推导战略管理会计的基本假设和一般原则，为尽快构筑起科学实用的战略管理会计理论框架体系创造条件。

At present, it brings about some problems of finance, such as bankruptcy' s limitary comfirmation, basis for target' s evaluation and choice, the accounting operation of action on bankruptcy and merging, analysis on financial statemen...

破产兼并中存在的财务问题主要有：破产界限的确立问题、目标企业价值评估方法及选择问题、企业破产兼并的会计处理方法及对目标企业财务报表与财务问题分析。

To seek a comprehensive and rational solution, we should proke into the social and cultural transition other than accounting system.

究其原因，既是会计诚信问题，但更主要的是企业诚信问题和市场经济发展得不充分，因此，只有深入到会计系统以外的社会转型和文化制度变迁之中，才能寻找全面、合理的解释。

Purchasing, producting, saling of manufacturing enterprise close together, if market circumstances are satable, the effect of cost control will decide the competitive power.

影响会计组织的内部环境因素有企业所在行业性质、权力控制性质、生产工艺特点、组织战略、组织结构、企业规模、企业所处的生命周期、信息技术、组织文化与员工素质等。

This article explains the importance of the annotations of the fiscal report forms from the demands of the fiscal information exposure,the report mode of the companies and the future development tendence of the financial report forms.

针对会计人员信息的充分披露要求和企业报告模式及财务报表的未来发展趋向，阐述了会计报表附注的重要性。

Once US President signs the bill, it will strengthen monitoring corporate accouters, impose severer penalties to enterprises' chief executives for their illegal operations and requires that senior corporate staff must take responsibility for earning repor

一旦美国总统布希签署，这项法案将加强监检企业的会计人员、对企业执行长的不法行为加重量刑，并要求企业高层人员必须对财务报表负更大责任。

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。