企业会计

This article will analyze Our country Enterprise internal control present situation, proposed that our country question which exists in this aspect: The system is imperfect, carries out ineffectually, the control environment is weak; Lacks suitable control; The risk assessment insufficiency, risk guard consciousness is weak; The accounting information distorts, the information conduction is not smooth; Supervising mechanism not perfect and so on.

本文将分析我国企业内部控制现状，提出我国在这方面存在的问题，诸如制度不完善，执行不得力，控制环境薄弱；缺乏适当的控制活动；风险评估不足、风险防范意识薄弱；会计信息失真，信息传导不流畅；监督机制不健全等。

On the one hand, insurance has such some characteristics as risks' uncertainty, actual costs in the future and continuous liabilities, etc, which results in its inexactness of information disclosure; on the other hand, insurance operation is based on the ""law of large numbers"" and the theory of probability, therefore, it is not easy to get the sorted information.

一方面，由于保险业具有风险随机性、成本未来性和责任连续性等基本特征，导致其信息披露具有一定的"不精确性"；另一方面，由于保险公司的业务与会计资料均是建立在群体基础上，因而与一般的企业不同，分类信息很难获得。

However, it is not the cost of doing business, accounting information distortion society has become a major public hazard, which mainly reflected in the cost of capital expenditures and expenditures of the confusion, the main industry and secondary industry, the cost of clear boundaries and inflated the cost of related party transactions.

但目前企业成本不实、会计信息的失真已成为一大社会公害，其主要表现在资本性支出和费用类支出的混淆，主业和辅业费用成本界限不清及虚增关联交易。

For instance, because the job is busy,Wu Man of Chinese Shanghai girl sees a lot of office worker, have a meal in cafeteria everyday almost, then bud commute in the white-collar need the subway of the ground of classics and office building and other places sell organic the commercial pattern of only course, wu Man hopes to hand the idea of healthy diet to modern with this; The layout case name of the bavin of old Da · that comes from Kampuchea is " your business affairs solution ", its business plan is the blame productiveness orgnaization that is Kampuchea place, or it is office of financial insolvency big accountant the small company of high cost, provide petty gain, the client is custom-built the accountant solution of type; And year only Philippine girl of 23 years old Kailuolin Kua, criterion the Philippine food culture with aspire pure and healthy general pushs to the world: She will begin will Philippine have a kind of common orange kind the fruit applies in food, dressing and beverage widely, poineering idea is this kind of fruit treatment is become without candy, need not compress, the inspissation that can save 6 months juice.

比如，中国上海女孩巫曼看到很多上班族由于工作繁忙，几乎天天都在餐馆里吃饭，于是萌发了在白领上下班必经之地的地铁和写字楼等地出售有机净菜的商业模式，巫曼希望以此给现代人传递健康饮食的概念；来自柬埔寨的陈妲·柴的企划案名为"你的商务解决方案"，其商业计划是为柬埔寨当地的非赢利性机构，或是无力支付大会计师事务所昂贵费用的小企业，提供便宜的、客户定制式的会计解决方案；而年仅23岁的菲律宾女孩凯洛林·库阿，则立志将纯净健康的菲律宾饮食文化推向世界：她将着手将菲律宾有一种常见的柑橘类水果广泛地应用于食物、调味品和饮料中，创业想法是将这种水果加工成无糖、无需压榨、可以保存6个月的浓缩汁。

Unlike the over-50% category, all items of revenue and expense are omitted; just the proportional share of net income is included. Thus, if Corporation A owns one-third of Corporation B, one-third of B's earnings, whether or not distributed by B, will end up in A's earnings. There are some modifications, both in this and the over-50% category, for intercorporate taxes and purchase price adjustments, the explanation of which we will save for a later day. We know you can hardly wait.

因此如果A公司拥有B公司三分之一的股权，则不论B公司是否将年度盈余全数发放，A公司都必须依比例认列投资利益，另外这两类的会计原则都规定，必须附带一些企业间所得税、购买法价格调整等调整分录，这部份的细节请容我们以后有空再详加说明，(虽然我知道大家可能等不及了)。

Now, I'm working for an intermedium enterprise as an accountant for about 2 years.

现在的我已在一个中型企业里当了2年的会计了。

Before assuming his current posts, Kellermann was corporate controller and principal accounting officer.

就任现职之前，凯勒曼是一名企业控制官以及主要的会计人员。

It analysises the economic surrounding today and future, It is pointedout that the accounting objective is to report the performance of trust responsibility toentrustee, and to add some items for the specific needs of market company according to thetheory of the least common multiple.

分析了我国目前和今后相当长时期内的经济环境，指出我国企业财务会计的目标是向委托人报告受托责任的履行情况。并按照最小公倍数的原则，对上市公司的特殊要求，采取某种方式的追加。

To depict something closer to economic reality at Berkshire than reported earnings, though, we employ the concept of "look-through" earnings.

在这里我们所谓的营业盈余系已扣除资本利得，特别会计调整与企业其它非常态的项目。

True and reliable accounting information is a scientific management of enterprises and the government's macroeconomic policy-making basis.

真实可靠的会计信息是企业科学管理和政府宏观经济决策的依据。

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。