企业会计

Of modern information technology to the enterprise's internal control has given new meaning, financial accounting control to manual control by the common man-machine control, such as password control, data encryption, the functions of authority, access, operation log management.

现代信息技术给企业的内部控制赋予了新的内涵，财务会计控制也由人工控制变为人机共同控制，如口令控制、数据加密、职能权限、访问权限、操作日志管理等。

S:With the development of economy and the competition of enterprise,the demanders such as investors,creditors governmental administer section depend on accounting information very much.

随着经济的发展和企业竞争的加剧，企业投资者、债权人和政府管理部门等信息需求者对会计信息的依赖性也越来越高。

These findings strongly suggest that enterprise-construct perfect MASes are helpful in the promotion of organizational performance. However, the MAS will probably be unable to achieve the anticipated effect if it has been unable to attend to the locus of control when an enterprise appoints a manager.

本研究结果意味著：企业建构一套完善的管会计资讯系统将有助於企业绩效的提升，未能注意所选任经人的人格特质，可能使得管资讯系统无法得到预期的效果。

We know the internal accounting control of the enterprise internal control system is one of the very important, indispensable subsystems, which is the core of enterprise internal control.

我们知道内部会计控制是整个企业内部控制系统中的一个十分重要的、不可或缺的子系统，即是企业内部控制的核心。

Accounting give the information of a enterprise,the sockholders,the creditors,the government,the stokers and the clienteles,ect.

会计作为一种商业语言，反映与记录企业的所产生的收入、成本和企业的价值等重要信息。

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

内容 提要：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。

The accountant business accounting of farming cultivate joint stock company and Zheng of financial management method learn place share-holding system is system of property right of a kind of company.

农垦股份制企业的会计核算和财务治理方法郑学境股份制是一种企业产权制度。

Not every business is so fortunate : if the expenses of a business are larger than its revenue, the income summary account will have a debit balance, representing a net loss for the accounting period.

并不是所有的企业都如此幸运：如果一个企业的费用大于收入，收益汇总账户将会有借方余额，表示该会计期间的净亏损。

It is urgent to perfect the internal control system, because the old internal control system can not keep up with the need of Accounting by EDP.

因此，企业原有的内部控制制度已不能适应电算化会计系统的要求，进一步完善企业内部控制制度是刻不容缓的事情。

Our results suggest that firms that apply IAS generally have lower accounting quality than US firms.

我们的结果建议，申请IAS 的企业一般有更低的会计质量比美国企业。

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％。