企业会计

Article 36th partnerships should be in accordance with the law and administrative regulations set up corporate finance, the accounting system.

第三十六条合伙企业应当依照法律、行政法规的规定建立企业财务、会计制度。

Billing agent advantages: 1, agent billing company is to provide SMEs with accounting, tax, consulting, consultancy and supervision of professional companies, enterprises pay a full-time as long as 30 percent of the cost of accounting, you can enjoy Services of a professional team 2, agent billing companies are a professional team, all-round industry, whether it is commercial, industrial, construction, transport, securities and other accounts can be accurate treatment, and the use of modern computers to replace the old manual entry account, so writing a clear, fast, error-free.

代理记帐的好处： 1、代理记帐公司是为中小型企业提供记帐、报税、咨询、顾问监督等专业性公司，企业只要支付一个专职会计百分之三十的费用，就可以享用一个专业的团队服务 2、代理记帐公司是一个专业团队、行业技术全面，不管是商业、工业、建筑、运输、证券等帐务都能准确无误的处理，并且使用现代化计算机代替古老的手工记帐，做到字迹清楚、速度快、无差错。

S. regards training students' lifelong learning competence as their education objective, and teaching contents of accountant education include general education courses, education courses of enterprise management and accountant education courses.

美国会计教育改革中把培养学生的&终身学习能力&作为重要的教育目标，把一般教育课程、企业管理教育课程、会计教育课程作为重要的教学内容，并在教学中注重学生的参与。

The function of management that accounting born with and the use of value chain thinking in management make it possible that the author research on the enterprises accounting system based on the value chain management in the angle of the large steel enterprise.

此时，会计天生具有的管理功能和价值链思想在管理中的应用使得笔者对钢铁企业进行基于价值链管理的会计系统研究成为可能。

From the survey results, we have drawn inspiration, business center division of responsibilities and duties of the indicators we needed to take responsibility for assessment and evaluation of the effectiveness of the cost factors; choose a suitable targets for internal transfer prices will help companies use the accounting responsibility The deepening of China's enterprise management there is a strong authoritarian tendencies, which is using incentives and profit targets for the control of one of the factors.

从调查结果中我们得出的启示有，企业划分责任中心和责任指标对要同时考虑责任考评的效果和考评的成本两方面因素；选择合适的指标作为内部转移价格将有助于企业责任会计运用的深化，而中国企业内部经营管理存在着很强的集权倾向，这是影响采用利润指标进行激励与控制的因素之一。

The essay points out that the three accounting equalities should be applied in accounting at the same time. It expounds the theories and practical modes for simultaneous application of the three equalities

从而论证了三个会计等式应该同时运用于企业财务与会计核算上的理论依据和实际操作方式。

" System of accounting of agricultural business finance affairs " normative the financial management of state-owned farm and accountant business accounting.

农业企业财务会计制度》规范了国有农场的财务管理和会计核算。

A lack of expertise has become clear as some of China's biggest companies pursue flotations on overseas stock markets, while domestic-listed companies prepare to adopt accounting rules based on international standards from next year.

随着中国的一些龙头企业寻求到海外证券市场上市，中国缺乏会计专业知识技能的问题已很明显，而在国内上市的公司正准备从明年开始采用基于国际准则的会计标准。

At that time, due to an immature market factors, the lack of active market, fair value is often difficult to obtain, leading enterprises in the use of these accounting criteria There is a certain arbitrariness, and thus left to the fair value of the abuse of loopholes, a profit of manipulation "Therefore, the new guidelines on the new system and operational matters dealing with the economy as much as possible by avoiding the 'fair value' pricing, according to the book value recorded." 2006 promulgated by the new accounting standards clearly require the use of fair-value model, this is not only the application of fair value measurement of financial instruments from the non-financial tools to the change, as well as for the application of fair value of a turning point - by the controversy "is used" to the "How a" turning point.

原因是由于当时要素市场不成熟，缺乏活跃的市场，公允价值往往难以获得，导致企业在运用这些会计准则时存在一定的随意性，从而也给滥用公允价值留下空子，出现人为操纵利润的情况，&因此，新准则和新制度对有关经济业务事项的处理尽可能地回避了按'公允价值'计价，而改按账面价值入账&。2006 年新颁布的会计准则明确要求采用公允价值模式，这不仅是公允价值计量的应用由金融工具向非金融工具的转变，也是对我国公允价值应用的一个转折点——由争论&是否采用&到&如何采用&的转折点。

We also find that firms applying IAS generally evidence an improvement in accounting quality between the pre- and post-adoption periods.

我们还发现，企业普遍采用国际会计标准的证据提高会计质量之间的会前和会后通过时间。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。