企业会计

Conglomerate shall unifiedly consign the audit of the annual accounting statement of its subsidiary companies.

企业集团所属全资企业年度会计报表审计业务，由集团公司统一委托。

Article 9 The enterprises that are required to formulate statistic reports on state-owned assets shall include the state-owned and state controlling enterprises both at home and abroad that have legal person qualifications, independent accounting systems and are able to formulate complete accounting statements, for which the people's governments of the provinces, the autonomous region, the municipalities directly under the Central Government, and the people's governments at the level of the districted cities or the autonomous prefectures shall exercise the functions of investors.

第九条 应当编制国有资产统计报告的企业包括：由国务院，省、自治区、直辖市人民政府，设区的市、自治州级人民政府履行出资人职责的具有法人资格、独立核算、能够编制完整会计报表的境内外国有及国有控股企业。

On in the present age, is Chinese Enterprise obtains the small space face the world competition the crucial phase, how in domestic erects human resources accountant the system, in enhances the domestic enterprise the competitive power to have the very important function.

就在当代，是中国企业面向世界竞争取得一席之地的关键时期，如何在国内架设人力资源会计体系，于提高国内企业的竞争力有着至关重要的作用。

Because accountants spend a lot of time looking under the hoods of businesses they really learn how business works.

因为会计花费大量的时间深入企业，所以他们真正地知道企业是如何运做的。

Because accountants spend a lot of time looking under the hoods of businesses they really learn how business works.

因为会计花费大量时间深入企业，所以他们真正知道企业是如何运作的。

In the market economy system, enterprises face severely competitive pressure. Sometimes the management whitewashes the accounting statement for some reasons, such as the pursuit of achievement and good image, the evasion of income tax.

摘 要：在市场经济体制下，企业面临严峻的竞争压力，企业管理层有时为了追求政绩、追求公司良好的外在形象、规避所得税等动机而蓄意粉饰会计报表。

Article 40 An enterprise's major person-in-charge, general accountant or person-in-charge of the accounting work shall be responsible for the authenticity and completeness of the final accounts formulated by this enterprise.

第四十条企业主要负责人、总会计师或主管会计工作的负责人等应当对企业编制的财务决算报告真实性、完整性负责。

Under such backgrounds, the General Accountant,the head of the Financial Department in all enterprises, becomes a more important role, whose function includes not only the traditional financial management and accounting but also the decision support and management control.

在此背景下，企业财务系统的核心人物——总会计师的行为重心，也从传统的财务管理和会计核算逐渐转向决策支持和管理调控，在现代企业中扮演着日益重要的角色。

Article 70 A joint venture shall employ a chief accountant to assist the general manager in handling the financial affairs of the enterprise If necessary, a deputy chief accountant may be appointed

第七十条合营企业设总会计师，协助总经理负责企业的财务会计工作。必要时，可以设副总会计师

Especially after car industry's entry of WTO, numerous world brand of car producers crash into China market with the way of joint venture, pursuing large-scale and globalization production, which intensify the contradiction between demand and supply under the situation of car market in China getting large-scale international partition. With technical economy coming and economic globalization strength, the function of strategic management accounting in car enterprises will get more attention gradually.

特别是汽车行业加入WTO后，众多世界品牌的汽车生产企业一窝蜂地以合资的方式闯入中国市场，追求大规模、全球化生产，使中国的汽车市场在大规模的国际瓜分之下，供需矛盾日益激化，随着知识经济的到来和经济全球化的加强，汽车企业之战略管理会计的作用将日益受到重视。

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％。