企业会计

In this paper,we argued that the pattern in which management of firm totally occupied the right to choose accounting policy is unjustifiable.

本文讨论了在企业契约的影响下会计政策选择的机制安排。

During its past decade, ACCA has developed rapidly in Mainland China with over 11,000 students and members.

作为ACCA会员，在感觉自豪的同时，我不断地体会着财务会计职业人对社会和企业的责任，即：诚信，敬业和永不休止的发展。

All financial and accounting activities of aSino-foreign joint equity enterprise (hereinafter referred to as ajoint enterprise) which is established in China with the approval ofthe ministry of Foreign Economic Relations and Trade of thePeople's Republic of China or one of its authorised organs shallcomplywith the provisions of the relevant Chinese laws andstatutory regulations, and shall be subject to examination andsupervision from the relevant finance and taxation departments.

第二条 凡经中华人民共和国对外经济贸易部或者其授权机构批准，设在中国境内的中外合资经营企业的一切财务会计活动，应遵守中国有关法律、法规的规定，并受财政税务机关的检查和监督。

Current, amalgamative accounting method basically has the company buy law and way of union of rights and interests two kinds.

目前，企业合并会计方法主要有购买法和权益结合法两种。

Surveying that the different investments and the risk preference of firm agent affect the financial decision, a conclusion was gained: If firm manager is risk averter, then he prefers internal finanacing or equity financing to debt financing.

结合已建立的模型基础和会计分析方法，对资本结构和有关的财务指标对经营利润影响进行分析，为优化企业举债经营提供一些可行的基本策略。

At present, the business enterprise face of the environment is experience deep variety, how make at the new environment bottom accountancy the information system betterly develops its function, is nasty treat to resolve of important problem.

当前，企业面临的环境正在经历着深刻的变化，如何在新的环境下使会计信息系统更好地发挥其作用，是急待解决的重要问题。

Second, it is compared the new and old accounting principles in the three financial statements such as the balance sheet by the comprisal analysis, to reveal the influence of the corporation financial information by the new accounting principles.

本文对于财务报表的研究，以我国上市公司为研究对象，首先简要介绍了新会计准则的背景、主要内容、突破点及作用，对其有大概的了解。其次，运用比较分析的方法，对新旧准则在资产负债表等3大报表范围内进行比较，揭示新准则对上市企业财务信息带来的影响。

Second, it is compared the new and old accounting principles in the three financial statements such as the balance sheet by the comprisal analysis, to reveal the influence of the corporation financial information by the new accounting principles.

本文对于财务报表的研究，以我国上市公司为研究对象，首先简要介绍了新会计准则的背景、主要内容、突破点及作用，对其有大概的了解。其次，运用比较分析的方法，对新旧准则在资产负债表等三大报表范围内进行比较，揭示新准则对上市企业财务信息带来的影响。

At present, the research and documental materials about assets , ability , organization and the system , financial accountant ,etc.

企业并购整合是一个系统工程，包括战略整合、资产与能力整合、组织与制度整合、财务会计整合、人力资源整合等众多方面。

It is necessary to establish construction operation internal control system,strengthen internal auditing,choose key control point and pay attention to intercheck so as to strenghen internal accounting control of construction enterprises.

制定施工业务内部控制制度，加强内部审计，选择关键控制点，注重相互牵制是加强施工企业内部会计控制的有效措施。

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％。