会计人员

This article is based on the accounting treatment of mergers and acquisitions accounting personnel in the natural order of the structure to answer these questions.

本文是按会计人员在进行并购会计处理的自然顺序的结构来回答这些问题的。

There are a lot of reasons to produce these questions, for example, lease business accountant deal with complicatedness , accounting personnel do not have high professional qualifications, and so on, a main one is that the lease accounting standards not perfect enough among them.

产生这些问题的原因有很多，诸如租赁业务会计处理复杂、会计人员业务素质不高等等，其中最主要的原因是租赁会计准则的不完善。

Accounting information collection and accounting control will be dispersed into the whole value chain and accounting department will decentralize.

会计控制实现"实时控制"后，会计所反映的价值信息与物流信息在业务发生时实时地反映，会计人员作为信息审核员和录入员的工作将逐渐消失；企业财务部门的信息收集功能分散到企业价值链的各个环节，对各环节的控制也更加及时和准确。

This discourse mostly discuss that design and implement the management system on hosputal.the function which system can complete is:management the payfile、examine change、materia medica management、prior sclect、management be in hospital and so on.this system is main of different roles and execute different mission to design,these role seperate of common employee、material management person、finance accountant person、hospital management person,different roles dispensatory different mission and function.each role only can use the function which been distributive and can't operate other operation get out of line,so to achieve the aim of that each operation logic independence、dynemic link、highly compositive.all kinds of roles use the client is not same,limated correspond task modules to deal with operation.

本篇论文主要讨论了医院管理系统的设计及实现。系统主要完成的功能有：工资档案管理、门诊收费、药品管理、院长查询、住院处管理等；本系统是以企业中不用角色执行不同任务为主线进行设计的，这些角色分别为普通员工、物资管理人员、财务会计人员、医院管理人员，不用的角色所分配的任务和功能也各不相同。各角色只能使用被分配的功能而不能违规操作其他业务，以便达到各业务逻辑独立、有机联系、高度集成的目的，各类角色所使用的客户端不同，限定相应工作模块，进行业务处理。

Students perform economics-based analysis of accounting information from the viewpoint of the users of accounting information rather than the preparer.

学生从会计信息使用者而非会计人员的角度对会计信息进行经济分析。

The accounting behaviors are purposive activities of accountants and they are also a key part of the enterprise behaviours.

会计行为是会计人员有目的的活动，是企业行为的重要组成部分，它直接影响会计目标和企业目标的完成。

Striking force should be strengthened for accounting cheat; legal interest protection of accountant should be enhanced; accounting system and regulations should be further completed.

应当强化对会计造假的打击力度；加强对会计人员合法权益保护；进一步完善会计制度规范建设。

Facing to the new situation and new tasks, the accountants professions encountering many challenges, This papre combinate with current outstanding problems in it, deliberating and explores about it from the angle of accelerating the construction of accountants' career morality.

面对新形势新任务，会计工作遇到了许多新的挑战。本文结合当前会计工作中存在的突出问题，从加强会计人员职业道德建设的角度进行了初步的思考和探索。

Therefore, must establish the perfect modern enterprise system, the consummation company governs the structure, strengthens the accounting personnel occupational ethics education, strengthens accountant the good faith the legislation and the law enforcement construction as well as the social surveillance and the appraisal mechanism, remoulds accountant the good faith.

因此，就要建立健全现代企业制度、完善公司治理结构、加强会计人员职业道德教育、加强会计诚信的立法和执法建设以及社会监督与评价机制，重塑会计诚信。

Proceeding form the problem of accounting information lacking fidelity that generaly existed in the economic fields of our country,The autor analyse the reasons: Accounting system is not perfect,The binding force of legal system is not good;The organization of supervising and auditing doesnot do its best;The level of competence of accountant is not high.

以我国经济领域普遍存在的会计信息失真问题为出发点，分析其形成原因是会计制度不完善，法制约束效力欠佳；监督审计机构监管不力，执法不严；会计人员素质总体不高。

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。