企业会计

For example, enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditors rights; account face value of capital asserts fall away new value; stock value differ from current value; cost charge is inconsistent with profit and so on.

四会计信息失真原因。法制不健全，执法不严格，法制观念淡薄；企业内外的监督力度不够，经营管理不善；企业领导受个人利益的驱使，弄虚作假，置国家利益于不顾，使局部利益得到满足，却使国家蒙受损失。

The same circumstances, in order to "joint venture","owned" Provision for bad debts reserve the balance of accounts receivable may be 3% of total reported

为了正确执行这一制度，建议国家税务机关和财政部门监督和协助企业完善财务会计管理，协助企业加强赊销业务的管理。

The financial derivative is not in accord with the definition of the traditional accounting element in form. But in essence, the financial derivative is the right or obligation to undertake that enterprises have now and will cause the inflow or outflow of enterprises' fund in the future.

衍生金融工具虽然从形式上不符合传统会计要素的定义，但从实质上看，衍生金融工具是企业现在拥有的权利或承担的义务，在将来会造成企业资金的流入或流出。

With the advent of a knowledge-based economy, enterprises must not only grasp the financial sector based on the work of accounting, but also in the complex market environment for the design of a set of financial strategies for business development.

摘 要：随着知识经济的到来，企业财务部门不仅要抓好会计基础工作，还要在纷繁复杂的市场环境中设计出一套适合本企业发展的财务战略。

At the same time, considering the economic value-added theory appraise the real value of enterprises, the traditional accounting index appraise the profit of enterprises, so on the basis of the above research, this paper compares the explanatory power of stock return by using two index.

同时考虑到经济增加值理论是从企业的实际价值考察，而传统的会计指标则是从企业的利润考察，因此在以上研究的基础上，本文也对这两种指标在对股票收益率的解释能力上进行了比较分析。

In order to enhance the speed, ability and the level of decision of information processing, the enterprise needs to realize the information real-time management urgently, so thus more and more enterprises have established information system based on the computer accounting.

企业为了提高信息处理速度、能力和决策水平，迫切需要实现信息的实时管理，因此越来越多的企业建立了基于计算机的会计信息系统。

The new guidelines for debt restructuring greatly standardized the behavior of corporate debt restructuring to prevent the reorganization of the enterprise through the machine to manipulate profits, glossing over the accounting statements, but still need to continue to consider.

新的债务重组准则极大的规范了企业的债务重组行为，防止了企业借重组之机操纵利润、粉饰会计报表，但仍然存在需要继续考虑的问题。

The basic data can be recorded, maint...

系统将数据仓库、方法库和模型库有机地结合起来，通过记录企业业务活动的各种特征数据，充分利用数据仓库技术，最大限度地采集业务数据，真正实现会计业务流程重组，为企业经营管理决策提供准确的依据。

Since social economy has been developed rapidly, the deterioration of the ecological environment and the diffusion of the environmental pollution were more and more serious. Companies become the recognition of environmental peacebreaker. So its disclosure of the environmental information is an important tool for people to know company's environmental policy and environmental protection results which can help people predict the company's developing trend and make decisions.

社会经济的迅速发展带来生态环境的不断恶化和环境污染的不断扩散，企业作为公认的环境污染肇事者，其环境会计信息的披露成为人们了解企业环境政策、环保成果和进行预测决策的重要工具。

The new obligation reorganization standard the behavior of enterprise 's obligation reorganization , keeping the enterprise from controlling profit and prettify the accounting statement make use of this reorganization .

新的债务重组准则极大规范了企业的债务重组行为，防止了企业借重组之机操纵利润，粉饰会计报表。

I will endeavour to find you some assistance.

我尽力帮你找人帮忙。

At first I only know bruck is the idol of American younglings, afterwards I returned back to Taiwan ,even in Beijing last year ,I saw her poster everywhere, I was so surprised at her charm.

起初我只晓得布鲁克雷德丝是美国少男少女崇拜的偶像，后来回台湾，甚至去年在北京，居然也四处看见她的海报，才惊讶她的魅力之大。