会计人员

The accounting staff of professional ethics and its loss of professional ethics made a profound analysis of the causes and how to strengthen the accounting professional ethics made a number of specific measures, which reflect the profound ethical accounting is the professional activities of the accounting adjustment of interest means.

对会计人员职业道德的现状及其职业道德失范的成因作了深刻剖析，并就如何加强会计职业道德建设提出了一些具体措施，由此深刻体现会计职业道德是调整会计职业活动利益关系的手段。

Challenge: Certain disparity exists yet in China's current accounting criterion and international accounting convention; The situation that the accounting office of our country unifies the whole country is broken, accountant may face the danger of the unemployment , Excavating to outstanding talent of foreign businessman, may cause the loss of the domestic talent .

挑战：中国现行的会计准则与国际会计惯例还存在一定的差距；我国会计事务所一统天下的局面被打破，会计人员可能面临失业的危险，外商对优秀人才的挖掘，可能导致国内人才的流失。

Forensic accounting should follow the evidence principles as below: admissibility, getting rid of perjury and being abundant.

报告应该能说明法务会计人员已经做了哪些工作，感觉重要的部分是哪些，其必须真实和正确，并能帮助按全面性、可靠性、客观性、相关性等评价法务会计人员的工作。

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

This paper analyses the causes of weakness on accounting supervision:congnition about accounting theory is incoordinate, the system of accounting supervision is inexcellent,accountants innate quality is low.

分析了现代会计监督呈弱化态势的原因，即对会计监督理论认识不统一、会计监督体制不完善以及会计人员素质偏低。

I am in charge of overall business accounting ,include export return duties system、electronic tax declaration system and general ledger and so on, meanwhile, examine and verify other accountant's voucher ,and direct and arrange them to do their own work.

负责全盘操作财务报表及进行报表核算，包括出口退税系统、电子报税系统、总账等，同时审核其它会计人员的作业单证，指导并安排其它会计人员的工作。

First, the necessity constructs accounting professional ethics; Second, The status of accounting professional ethics; Third, the root cause for accountant lost their professional ethics; Forth, Strengthening construction way for accounting professional ethics.

本文以会计职业道德为出发点，从会计职业道德建设的必要性；会计职业道德的现状；会计人员出现职业道德缺失的原因；加强会计职业道德的建设途径这四个大的方面作为突破口。

Computer based accounting has greatly improved the efficiency of accounting management and decision-making, disentangled the accountants from the onerous work and played important influence on the theory and practice of accounting information system.

会计电算化使会计人员从繁重的传统手工记账、算账、报账工作中解脱出来，大大提高了会计管理和决策的效率，也对会计信息系统的理论和实务产生了重大的影响。

The rapid developments of e-commerce bring great influence to accountant work ,the accountant work s tends to internationalizes day by day:accounting means are more diversified and more modernized,the accountant's service range is more extensive,high expectations are asked for accounting personnel's quality.

电子商务的迅速发展给会计工作带来了极大的影响，会计工作日趋国际化，会计手段更加多样化和现代化，会计的服务范围更加广泛，对会计人员的素质要求更高。

The rapid developments of e-commerce bring great influence to accountant work,the accountant works tends to internationalizes day by day:accounting means are more diversified and more modernized,the accountant's service range is more extensive,high expectations are asked for accounting personnel's quality.

电子商务的迅速发展给会计工作带来了极大的影响，会计工作日趋国际化，会计手段更加多样化和现代化，会计的服务范围更加广泛，对会计人员的素质要求更高。

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。