企业会计

In addition, the relevant Jian Guanceng also said that in the process of issuing corporate bonds, bonds issued at the end of the most recent accounting statements do not need to audit the amount of net assets, short-term financing of the tickets are not included in the cumulative balance of corporate bonds.

此外，有关监管层也表示，在发行公司债券，在最近结束的会计报表所发行的债券的过程并不需要审计的净资产，短的短期融资券金额不包括在内在企业债券的累计余额。

Many enterprises lie serious problems such as individual accounts, defalcation, accountants forge, lawless subcontract, illegal stock.

许多企业存在私设小金库、挪用公款、会计造假、非法转包、违法采购等重大问题。

The establishment of the system of accounting supervision can prevent from depravity radically and contribute to the construction of modern enterprise system.

建立健全内部会计监管机制，是从源头上预防和治理腐败的一种举措，也是保证我们初步建立现代企业制度良好运行的一项重要机制。

What earning management endanger is an accountancy information quantity, injure of is prestige that benefits that related benefits person with business enterprise, is a market order destructively.

盈余管理危害的是会计信息质量，损害的是相关利益人的利益和企业的信誉，破坏的是市场秩序。

Consequently, it is full of theory and practical significances to research on indicators discloser system

因此，开展企业社会责任会计信息披露指标体系研究具有重要的理论与现实意义。

Particularly with the reform of production method and the trend of professional work division, the manufacturing companies choose to discompose their value chain and to outsource their supporting business, while they still possess the business core competitiveness.

特别是伴随着生产组织方式的变革和专业分工细化的趋势，制造业企业基于自身核心竞争力，对价值链进行分解的趋势变得非常明显，它们将自身价值链的一些支持活动(例如：人力资源、会计、研发设计、采购、运输、仓储、售后服务等)通过外包的形式完成。

This discourse mostly discuss that design and implement the management system on hosputal.the function which system can complete is:management the payfile、examine change、materia medica management、prior sclect、management be in hospital and so on.this system is main of different roles and execute different mission to design,these role seperate of common employee、material management person、finance accountant person、hospital management person,different roles dispensatory different mission and function.each role only can use the function which been distributive and can't operate other operation get out of line,so to achieve the aim of that each operation logic independence、dynemic link、highly compositive.all kinds of roles use the client is not same,limated correspond task modules to deal with operation.

本篇论文主要讨论了医院管理系统的设计及实现。系统主要完成的功能有：工资档案管理、门诊收费、药品管理、院长查询、住院处管理等；本系统是以企业中不用角色执行不同任务为主线进行设计的，这些角色分别为普通员工、物资管理人员、财务会计人员、医院管理人员，不用的角色所分配的任务和功能也各不相同。各角色只能使用被分配的功能而不能违规操作其他业务，以便达到各业务逻辑独立、有机联系、高度集成的目的，各类角色所使用的客户端不同，限定相应工作模块，进行业务处理。

The author thinks the main division standard is transformation of economic system, and accounting system's own development characteristics should be integrated on this standard.

一是1950年以重工业部为代表的各中央主管部门所属企业及经济机构的会计核算制度统一。

The emergence of Internal accounting control is the result of the double-quick development of our world and it is the important measure of modern administration.

内部会计控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。

Enterprises should take good advantage of the practice for duty exemption, withholding and drawback for export goods to reduce the capital employment for duty drawback.

退税的会计处理比较复杂，对退税额的计算也要求很高的准确性，生产企业应利用出口货物的"免、抵、退"税办法，减少退税资金占用。

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％。