企业会计

Internal control play an important role which can guarantee the factuality and accuracy of accounting information, avoid business risk, protect the security and completeness of asset resource, and advance its effective operation of the enterprise.

企业内部控制在保证会计信息的真实性和准确性，有效的防范经营风险，维护财产资源的安全、完整和促进企业有效经营等方面发挥了重要作用。

Sometimes the administrator could just glace it with careless or put a varnish on financial statement by changing the accounting process. Once the company financial be realized under degeneration condition which also implied the company had occurred an irretrievable crisis on financial for a while. Therefore, it is very important to study non-financial information such as overlapping to hold stocks and equity capital structure. Those could be supplementary reference materials after traditional financial statement.

这类公司的问题，皆无法单独从财务报表予以诊断，因为管理者可以藉由会计程序的变更或者窗饰企业的财务报表等手法来掩饰，因此在财务出现恶化现象时，企业早已发生无法挽救之严重财务危机，此时除了传统财务指标外，非财务资讯即成为重要的辅助工具。

After that, the article expounds how the social labor value theory overcomes the theoretical hard nuts in the financial accountings:(1) it has solved the issue of conformity between the production domain and accounting domain by holding that the social labor creates the value, which decides that the domains of production and accounting should be extended to cover the tertiary industry;(2) it has solved the issue of the valuation standards in the economic accounting by holding that the theoretical value should be converted into the actual value and that only when the price of production is used as the valuation standards can the financial accounting and economic accounting have a true valuation basis;(3) it has solved the issue of creation and distribution of surplus value and explicitly points out that the power of science and technology determines that the surplus value comes mainly from the materialized labor. Only when we have a clear understanding of this point and have realized that the value of product is created jointly by the materialized labor and the laborer can we straighten out the relationship in the distribution of earning inside the enterprise and understand that the distribution on the basis of contributed capital is a reasonable choice at present.

其次，着重阐述了社会劳动价值论如何解决经济核算中的理论难题：一是解决了生产范围与核算范围的统一问题，认为社会劳动创造价值，决定了生产范围与核算范围都必须扩大到第三产业；二是解决了经济核算的计价标准问题，认为必须从理论价值转化为实际价值，用生产价格作为计价标准，才能使会计核算和经济核算真正具有计价基础；三是解决了剩余价值的创造与分配问题，并明确指出，科技的力量决定了剩余价值主要来自于物化劳动，只有认清这点，承认企业的产品价值是物、活劳动共同创造的，才能真正理顺企业的利益分配关系，才能理解按资分配是现实合理的选择。

The internal control refers to the organization in order to enhancethe management efficiency and full effectively obtains and uses eachkind of resources, achieved decides management goal, but inorganization interior implementation each kind of restriction andadjustment organization, plan, method and procedure.

A、总经理或相应企业负责人 B、公司的董事会或者相应机构 C、公司的监事会或者相应机构 D、企业内部审计机构或人员 84、除财政部门外，审计、税务、、证券监管及保险监管等部门依照有关法律、行政法规规定的职责和权限可以对有关单位的会计资料实施监督。

Under this situation, more and more many enterprises start using the information technology change to organize internal working and the service flow, realizes a night of internal management transformation reform, this enterprise's accountancy has brought a series of changes.

在这种情形下，越来越多的企业开始利用信息技术改变组织内部的工作方式和业务流程，实现一夜内部管理的改造性改革，这位企业的会计工作带来了一系列的变化。

In particular, Barth, Landsman, and Lang (2006) finds that firms applying IAS evidence less earnings management, more timely loss recognition, and more value relevance of accounting than do a matched sample of non-US firms applying domestic GAAP.

Barth、同胞和Lang (2006)比申请国内GAAP的发现申请IAS的企业见证较少收入管理，更加实时性的损失公认和会计更多价值相关性非美国企业一个被匹配的样品。

At paces that keep pace with the times, it serves enterprise perfect incorporate and get high speed come by the enterprises of development better, She has learnt the professional knowledge of the computer by oneself in good time , the ability that gives full play to oneself and thinks independently, Learn five sums by oneself, teach oneself English.

随着科学技术的发展，计算机成了会计专业的重要工具。为了跟上时代的步伐，尽善尽美地服务于企业，更好地融入到高速发展的企业中来，她又适时地自学了计算机专业知识，充分发挥自己独立思考的能力，自学五笔、自学英语。

According to the Enterprise The ory in financial accounting, enterprise is a social institution that operate for equity.

财务 会计中企业理论的思想它认为企业是一个主要为诸多权益持有者的利益而从经营管理活动的社会机构。

Through deeply analyzing on typical cases and related regulations, we conclude that: the current regulations of business combination accounting do not touch on pooling of interest; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method; purchase and pooling of interest coexists in the practice of business combination in our country now; SEC and Finance of our country tacitly approve pooling of interest.

我国合并会计实务处理中购买法和联营法并存主要是由于我国流通股股价不能反映企业的整体公允价值，而企业的整体公允价值又不能通过评估获取，合并的交易价格有失公允等原因造成购买法的应用条件不成熟。

Since generally accepted accounting principles proscribe that receivables be shown at the amount of the firm expect to collect, most busine es prefer the allowance method.

因为总的会计准则将禁止应收帐款显示在企业预期收入中，大多数企业选择备抵法。

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％。