企业会计

A financial maneuverer, invariably operating with large amounts of borrowed money, who plans to resell either to the public or to another corporation as soon as the time is favorable. Frequently, this buyer's major contribution will be to change accounting methods so that earnings can be presented in the most favorable light just prior to his bailing out. I'm enclosing a recent article that describes this sort of transaction, which is becoming much more frequent because of a rising stock market and the great supply of funds available for such transactions.

2第二类的公司是财务公司，大量运用所借来的资金，只要时机得当，总是准备随时将公司再卖给投资大众或是别的大企业，通常这类买主对公司最大的贡献就是改变公司的会计政策，使得公司盈余比以前看起来好看一点，如此一来使他得以用更好的价格脱手而出，附件是最近一篇有关这类交易的文章报导，由于最近股市热络所以这类的活动也相当频繁，同时这类的资金也相当充沛。

Www.buffettism.com 巴菲特研究中心 Research Centre for Buffettism that their experiences will confirm the tendency of parent companies to take over the running of their subsidiaries, particularly when the parent knows the industry, or thinks it does.(2) A financial maneuverer, invariably operating with large amounts of borrowed money, who plans to resell either to the public or to another corporation as soon as the time is favorable. Frequently, this buyer's major contribution will be to change accounting methods so that earnings can be presented in the most favorable light just prior to his bailing out.

I'm enclosing a list of everyone from whom we have ever bought a business， and I invite you to check 44 (2)第二类的公司是财务公司，大量运用所借来的资金，只要时机得当，总是准备随时将公司再卖给投资大众或是别的大企业，通常这类买主对公司最大的贡献就是改变公司的会计政策，使得公司盈余比以前看起来好看一点，如此一来使他得以用更好的价格脱手而出，附件是最近一篇有关这类交易的文章报导，由于最近股市热络所以这类的活动也相当频繁，同时这类的资金也相当充沛。

The significant conclusions are: the viewpoint of Porter's can be matchable to our empirical research results; both districts and company scale to some extent can differ competitive advantage strategy and supply chain integration; and competitive advantage strategy and supply chain integration can demonstrate the practicability of strategic management accounting.

本文主要的结论为：波特之竞争优势战略论点与本研究实证所得的战略类型是成套的；供应链集成可以形成竞争优势与核心竞争力；供应链集成在竞争优势战略与绩效间具有中介效果；地区别与企业规模对竞争优势战略与供应链集成有一定程度之影响；竞争优势战略与供应链集成可以体现战略管理会计的实用性。

Accounting information is an important part of economic management and a main source of microscopic management.

会计信息是经济管理的主要信息之一，是企业经营管理和科学决策的重要依据，也是国家经济进行宏观管理的重要思想来源。

Accountant and statistic belong to system of national economic accounting together, also be one of business management main component.

会计和统计同属于国民经济核算体系，也是企业治理中的一个重要组成部分。

At the same time, the operating of accounting information system also depends on the logical and consummate corporate governance.

同时会计信息系统作用的发挥亦离不开企业内部科学、完善的组织管理和公司治理结构的支持。

Therefore, prerequisite of human resource accounting to carry out is to transform human capital into owner's equity.

因此，实施人力资源会计必须将人力资本作为企业或经济组织的实收资本。

The essay respectively discusses the serious perniciousness distorted accounting information brought to our country and enterprises, economy and social lives and other aspects.

分别论述了会计信息失真对我国国家与企业、经济与社会等方面的严重危害性。

The BEA measures profits that get reported to the government and conform to Generally Accepted Accounting Principles, not 'operating' profits, which strip out inconvenient bottom-line pinchers.

经济分析局统计的是企业向政府报告并按照公认会计准则核算的利润数据，而不是营业利润（这个指标往往剔除了会给净利润带来负面影响的因素）。

During the long period, the core point of the disputation of Business Combination accounting dealing methods is the opposition of two accounting methods in Business Combination -Purchase Method and Pooling of Interest Method.

长期以来围绕企业并购会计的争论可以说就是权益结合法和购买法的对立。

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％。