企业会计

This thesis analyzes the listed companies' current financial standing,taking into consideration the external social economic factors,enterprises' internal economic state,the authenticity of financial data, as well as the rationality of analysis methods,and works out a financial analysis indicator system for listed companies,which,with concrete indicator figures,reveals the listed companies' debt paying ability,operating ability,profit-making ability and the ability to ensure sustainable development in addit...

施国柱；上海电视大学金融与会计系上海；文章通过分析我国上市公司现时的财务状况，并充分考虑外部社会经济因素、内部企业经济因素、会计信息的真实性因素以及分析方法的合理性因素等问题，设置出一套完整的上市公司财务分析指标体系，用具体的指标数值来全面揭示上市公司的偿债能力、营运能力、盈利能力和可持续发展能力，以真实反映上市公司的经营绩效，并客观地做出科学评价。

Consequently, accountants must divide the life of a business into time periods of equal length, candled accounting period.

因而，会计师必须将企业的整个生存期划分为相等长度的期间，这种期间就称为会计期间。

Business and expertise:* Holders of their qualification certificates and accounting undergraduate diploma * Mastering basic computer knowledge, and can skillfully employing the word \ excel UF and other office software and financial software, and other computer knowledge and skills * Ingenuity, personality prudence, a sense of responsibility and have strong team spirit Work experience: In the other companies work done cashiering * Responsible for corporate accounting between accounts receivable, accounts payable and accounts diary accounts * Cash management and workers of the situation Jieqi * Monthly between the bank and the bill / general ledger served on the timely preparation of the tax returns

业务及特长：*持有会计从业资格证书及会计学本科毕业证书*熟练掌握计算机基础知识，并能熟练运用word \ excel等办公软件及用友、财务软件等计算机知识与技能*头脑灵活，性格稳重，责任心强，具有较强的团队精神工作经历：在其他公司做过出纳工作*负责企业往来帐目核算，应收、应付帐款核算及日记帐目*现金管理及工人的借支情况*处理每月与银行之间的对帐单/及时送达根据总帐编制的税务报表

In this part, I discuss about the managing tenet, the expention and deepening of business scopes by collectivized combined development and the capital buildup as well as financing resources.

这一部分从公司管理体制，人事制度、会计制度、营销管理和信息管理等几个不同的角度分析南洋企业的组织与管理在当时的先进性，指出其在对管理权限的划分与掌控、对职员的管理措施、以及在财务管理方面都有自己的独到之处。

The rule change would give companies more flexibility in crediting more of that revenue to results upfront.

会计准则的修改将给企业更多的灵活性，使它们可以将更多的收入直接计入业绩。

In the theoretical study section, the paper presents the similarities and dissimilarities of the existed FCF models.

理论研究部分首先分析了会计利润、经营现金流和整体现金流在评估企业价值时的不足，引出自由现金流量的概念，并比较了现有模型的异同。

It establishes the principles of the accounting recognition, measurement and reporting for all kinds of enterprises in China.

为我国各类企业现有的经济业务提供了会计确认、计量和报告的标准。

If accounting measurement were like the measurement of gasoline by gallons, the uniform expensing of all research and development outlays as prescribed by FAS No.

如果会计确认和计量，测量的汽油，统一由加仑小企业的研发经费所规定的FAS 2号会解决这个问题的精确的财务绩效表现的现状及在其报告。

The article takes S Company as an example, briefly introduces the ERP risks identification, such as environment risk, technique risk, item advancing risk and management transforming risk before the enterprise carrying it out, and the risk management to handpicking raw and processed materials provider, cautiously choosing ERP system provider, avoiding hardware and secure technique risk, evading item advance risk, actively boosting operation flow reform etc.

本文以S公司为例，重点介绍了该企业在实施ERP项目之前对环境风险、技术风险、项目推进风险、管理变革风险等的识别，以及在精选原材料供应商、慎重选择ERP系统供应商、有效避免硬件和安全技术风险、规避项目推进风险和积极推行业务流程再造等方面采取的风险管理措施，并针对目前该公司ERP项目的缺陷提出了今后在避免&小会计&风险、不可扩展性风险和人才流失风险上面的具体防范措施。

This article intends to study the function of management accounting in the system of modern enterprise.

本文旨在研究管理会计在现代企业制度中的职能

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％。