会计人员

A fundamental objective of governance research in accounting is to provide evidence on the extent to which information provided by financial accounting systems mitigate agency problems due to the separation of managers and outside investors, facilitating the efficient flow of scarce human and financial capital to promising investment opportunities.

一个根本目的，治理研究在会计是要提供证据，在何种程度上所提供的资料，财务会计制度，减轻代理问题，由于分离的管理人员和外来投资者，促进高效率的流通稀缺的人力资本和金融资本向有前途的投资机会。

The expert witness of forensic accounting, as a special type of the system of expert witness, is a litigation activity witch the forensic accountants explain and refer to accounting evidence at court using their accounting, auditing and law knowledge and experience.

法务专家证人制度作为专家证人制度中的一种特殊类型，主要是指具有、会计、审计等相关知识的法务会计专业人员在开庭审理前和审理过程中对所涉法务会计专业问题进行证据咨询解释和损失计量的诉讼活动。

Expert witness of forensic accounting, as a special type of the system of expert witness, is a litigation activity witch the forensic accountants explain and refer to accounting evidence at court using their accounting, auditing and law knowledge and experience.

法务专家证人制度作为专家证人制度中的一种特殊类型，主要是指具有、会计、审计等相关知识的法务会计专业人员在开庭审理前和审理过程中对所涉法务会计专业进行证据咨询解释和损失计量的诉讼活动。

After illustrating the concept of ERP and accounting informatization,We analyse the corporational accounting informatization's problems under the ERP environment.These problems are as follows :The firms don't have a clear picture of accounting informatization's ideas ; They are badly in need of specialized persons who possess abundant comprehensive abilities.In order to solve the above problems we come up with the following ideas

本文在阐述了ERP及会计信息化的相关概念基础上，分析了ERP环境下企业会计信息化的存在的问题，主要表现为：企业对会计信息化的理念的认识不到位；会计软件兼容性差；ERP环境下信息的开放性不足；ERP系统会计工作内部控制薄弱；缺乏具有综合能力的专业人员。

There are various managerial accounting approaches: Standardized or Standard Cost Accounting Activity-based Costing Resource Consumption Accounting Throughput Accounting Marginal Costing / Cost-Volume-Profit Analysis Classical Cost Elements are: Raw Materials Labor Indirect Expenses / Overhead Cost accounting has long been used to help managers understand the costs of running a business.

有各种管理会计方法：标准化或标准成本会计基于活动的成本资源消耗会计吞吐量会计边际成本/成本本量利分析古典成本要素是：原材料劳动间接开支/架空成本核算一直用来帮助管理人员理解的费用，经营企业。

For example, full-time accountants appeared, fane accounting, fazenda accountings commerce accountings old finance accounting and accounting method, all developed.

突出表现在会计专职人员的出现，神殿会计、庄园会计、商业会计及旧式金融会计的形成，以及会计方法的发展方面。

This article firstly analyzes the current situation of the information distortion and the reasons that cause it. Based on this, it analyzes the damages resulting from the incompletion of corporation reformation, the flawed accounting system, and the incompetency of employees. Lastly, it recommends the possible solutions for these issues to improve the quality of accounting infomation.

本文首先分析了会计信息失真的现状及其产生原因，并在此基础上分析了由于企业改革不彻底、会计制度不完善、人员素质不高等方面所带来的会计信息失真的危害，最后提出从完善企业管理制度、制定会计准则、提高人员素质等方面来提高会计信息质量的对策。

The popularization and application of the accounting computerization puts forward three new requirements for the internal control system, the first is to ensure the precision of the original data operation, the second is to cont rol the functions of the operators, and the third is to avoid the risks caused b y the paperless of the accounting files and the invisibleness of the computer op eration.

会计电算化信息系统的普及运用，给内部控制制度提出了3点新的要求，一是要确保原始数据操作的准确度；二是要控制操作人员的职能；三是要避免会计档案无纸化和电脑操作无形化带来的风险。

In knowledge economic times, accounting does not be one again is to study with computer and network as major tool, with the subject mainly with ability trainning, how to use and analyse accounting data and accounting information fully efficiently to raise logic analysis ability and thought ability and such the basic subject mainly with basic quality, face the accountant under new situation, for wealth can the quality of people have put forward new challenge.

在知识经济时代，会计学不再是一门以技能训练为主的学科，而是以计算机和网络为主要工具，研究如何充分有效地利用、分析会计数据和会计信息，以提高逻辑分析能力和思考能力等基本素质为主的基本学科面对新形势下的会计，对财会人员的素质提出了新的挑战。

Based on analysis regarding establishment and healthy implementation of internal accounting survaillance system,determination of responsibities of relavant personnel,protection of impeaching right to violation behaviours,and strengthening of social and national survaillance for accouting works,comments are made on that we should improve the accounting survaillance system compatible with new development situation because it is an important guarantee which helps to strengthen enterprise competion and further ...

通过建立、健全单位内部会计监督制度；明确相关人员在内部会计监督中的职责权限；保护对违法会计行为的检举权利；加强会计工作的社会监督和国家监督等问题的分析后认为：在现代企业制度条件下，必须加强会计监督，健全和完善与新形势相适应的会计监督体系，它是增强企业竞争力、促进企业发展的重要保证。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。