企业会计

At present, on the state of our country which is made up of many economic component parts and becoming many-faceted in enterprises operating, we should adopt principle of prudence moderately and should not neglect principle of prudence. No matter in confirming, measuring and revealing the contingent event, we should give expression to principle and it conforms to the state of our country completely.

目前，在我国多种经济成分并存、企业经营多元化的国情下，我国会计原则应放弃低度谨慎原则，采用适度谨慎原则，无论在或有事项的确认、计量，还是在或有事项的披露中都要体现谨慎性原则，完全符合我国现有的具体国情。

Is to determine accurately its net earnings for each accounting period.

因此，如果企业要准确确定每一会计期的净收益，就十分需要正确记录这些费用。

I'm enclosing an op-ed piece I wrote for The Washington Post describing a truly breathtaking bill that was passed 312-111 by the House last summer. Thanks to Senator Richard Shelby, the Senate didn't ratify the House's foolishness. And, to his great credit, Bill Donaldson, the investorminded Chairman of the SEC, has stood firm against massive political pressure, generated by the check-waving CEOs who first muscled Congress in 1993 about the issue of option accounting and then repeated the tactic last year.

附件有一篇我曾在华盛顿邮报刊登的社论，文中提到去年夏天在众议院以 312 票对 111 票通过的一项惊世骇俗的法案，多亏参议员 Richard Shelby 的阻挡，参议院最后并未批准众议院的愚蠢行为，另外证管会主委 Bill Donaldson 以其一生清誉，坚定抵挡强大的政治压力，大企业总裁们企图利用政治献金游说国会议员，重施在 1993 年封杀选择权会计原则实行的故技，。

We will promote the construction of horizontal networking system among finance departments, taxation authorities, the treasury and commercial banks, step up the construction of treasury book data centralized system, accelerate the allotment of governmental capital for supporting the service sector, strengthen the whole-course monitoring of tax revenues into the treasury and create a good tax payment environment for service enterprises, promote the pilot direct allotment of governmental capital to the accounts of final payees through the Treasury System of the Peoples Bank of China, push forward the direct collection and allocation of social insurance premiums through the treasury, gradually incorporate all the governmental revenues and expenditures into the single treasury account for management, and enhance the efficiency and level of governmental public services.

推进财税库银横向联网系统建设，抓紧国库会计数据集中系统建设，加快政府对服务业扶持资金拨付，加强税收入库全程监控，为服务企业创造良好的纳税环境。推动通过人民银行国库系统将政府性资金直接拨付到最终收款人账户的试点工作，推进由国库直接收缴和拨付社保资金业务，逐步将所有政府资金收支活动纳入国库单一账户进行管理，提高政府公共服务的效率和水平。

The CFO must be able to assemble and analyse financial statements themselves: I do not want a quick-talking professional who has risen so far that they do not understand the business's accounting systems.

首席财务官本人必须能够汇编和分析财务报表：我不想要一位口若悬河的职业人士，位高权重却连企业的会计制度都不了解。

Nowadays,with the well-advanced software and network technology,accountants need take full advantages of these resources to offer better service to enterprises as well as society.

网络时代，运用网络系统和统一的财务软件全面加强和改善管理的时机已成熟。因此，会计人员应充分运用计算机网络资源丰富自己的头脑，服务于社会和企业。

Therefore, to the constitution of salary, we should break single wage form, draw human capital to participate in the revenue distribution, acknowledge the existence of intelligence human capital property rights, and allow certain ...

承认人才人力资本产权的存在，并允许以其人力资本参与公司收益分配，这也是留住人才和解决人才激励不足的关键。在探讨了人力资源会计权益分配的理论依据之后，本文就人力资本参与企业盈余分配的计量模式及其构成进行了进一步的探讨。

In truth, both enterprises had engaged in massive accounting shenanigans for some time.

其实，这两间企业有时候涉及较大的会计欺骗行为。

Under the new criterion, we must consider the questions as follows: whether we should lighten the burden by chasing the deficit enterprises, or to make use of the bugs in the byelaws of new criterion in order to avoid the tax revenue planning.

在新会计准则下，是利用收买亏损企业减少税收负担，还是利用新准则中不明晰的条例进行避税筹划，都是我们必须要考虑的问题。

Creates the enterprise to fall into the management difficult position root to be very many,Each root all has its individuality factor,This article only discusses this question from an its existence general character ---- internal control aspect.

摘 要：造成企业陷入经营困境的根源很多，每个根源都有其个性因素，本文仅从其存在的一个共性----会计内部控制方面来探讨此问题。

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％。