企业会计

The consolidated price differentials born from the offset between inner creditor's investment and bonds payable equal to the sum of premium and less value of bonds verified on the financial reporting provided by both the parent company and subsidiary company.

内部债权投资与应付债券相互抵消后产生的合并价差实际上是母子公司各自会计报表上确认的溢价和折价之和。在抵消分录中应该作为企业集团的一项递延收入或者递延费用反映。

In chapter 3, through the introduction of the principle of EVA, comparison between EVA and several other value measurement indicators, we believe that EVA has a dominant advantage in VBM, It considers all the capital cost in the calculation of EVA, and does the reasonable adjustment to some related projects under GAAP, which could reflect the creation of the real value of enterprise and the shareholder wealth, so EVA is considered as the key indicator and the main method of development of manager pay inspiration mechanism.

在第三章中通过对EVA原理的介绍，并将EVA与其他几种价值衡量指标进行对比分析，我们认为EVA在价值管理中有突出的优势，由于EVA在计算过程中考虑了全部资本成本，并对会计准则下的相关项目进行合理的调整，能够真实反映企业价值和股东财富的创造，所以，本文并将EVA作为制定经理人薪酬激励机制的关键指标和主要方法。

The promulgation of new accounting standards will have on how mergers and acquisitions affected?

新会计准则的颁布将会对企业并购产生怎样的影响呢？

Quality of receivables related to the enterprise as a whole the quality of assets and accounting information.

应收账款的质量状况关系到企业整个资产和会计信息的质量。

However, the profit of companies and the relevancy of accounting information will be decreased because of the regulation.

但是由于规定要求不得转回已经计提减值准备，和国际会计准则相违背，降低信息的相关性，同时也降低了企业的利润。

Journal of Management Accounting Research,Sarasota,1995,

企业财权安排的几个基本理论问题：基于利益相关者理论研究。会计研究，2007，（11）：39-43

Indeed, Saxon says that it's not uncommon for Chinese companies to keep four sets of accounting books.

事实上，中国企业保持4套会计账簿是很正常的，撒克逊说。

Enterprises as an important social component, should establish a set of strategies for sustainable development of a social responsibility accounting system.

企业作为社会的一个重要组成部分，应尽快建立一套与可持续发展战略相适应的社会责任会计体系。

Siegfried is on the other side of the outsourcing boom: it is an insourcer.

齐格弗里德站在繁荣外围业务的反面，它是立足于企业内部业务的会计服务提供者。

In Chapter Six, the dissertation focuses on the improvement of the internal accounting regulation of SOE.

第六章是研究完善国有企业的内部会计监管问题。

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。