会计单位

Article 3 All units must set up account books according to law and ensure their truthfulness and completeness.

第三条 各单位必须依法设置会计帐簿，并保证其真实、完整。

She is the accountancy of the unit, work very busy.

她是单位的会计，工作很忙碌。

THE "GOING CONCERN" CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreseeable future.

"持续经营"惯例现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为"持续经营的企业"或"持续经营"惯例。

THE MONETARY CONVENTION In contemporary accounting, an entity's transactions are recorded in the accounts in the monetary unit of the country in which it is operating.

货币惯例现代会计中，一个单位的交易要以其经营所在国的货币单位记账。

THE "GOING CONCERN" CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.

"持续经营"惯例现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为"持续经营的企业"或"持续经营"惯例。

An accounting entity is an organization or a section of an organization that stands apart as a separate economic unit.

一个会计主体，是一个组织或一节的一个组织的主张除了作为一个单独的经济单位。

In the current context of the nationwide educational reform, the establishment and implementation of education cost calculation is not only an inevitable direction of the accounting system reform within SHEE institutions, but also a demand of the SHEE reform under the mechanism of socialist market economy.

在全国教育改革的大背景下，实施高等教育自学考试机构教育成本的核算是高等教育自学考试助学单位和考试组织单位会计制度改革的必然趋势，是社会主义市场经济条件下高等教育自学考试教育改革的需要。

However, in case of the author's company, after inner-controlled system has been implemented, employees who need more time for learning, preparing and searching information are viewed as well performance workpeople with low cost per man-hour.

作者公司实施内控制度后，由於会计上可以认列之有效工时包括员工使用於工作上之所有时间，但是单位有效工时成本在运用於评量绩效时却发现有值得探讨的地方，必须花比较多时间学习、准备、测试、搜寻资料的员工，却变成是单位成本比较低，绩效比较好的员工，显然这些被认列的有效工时当中，包含没有加值效益的浪费现象。

General, financial statements are prese nted in the currency of t he country where the reports are

货币惯例现代会计中，一个单位的交易要以其经营所在国的货币单位记账。

Approved by the competent tax authorities to engage in new consulting industry (including scientific research, accounting, auditing, tax advice, and so on), information, technical service businesses or operating units, since the opening date, the first year The second year to be exempt from corporate income tax; on the new independent accounting engaged in the transportation, communications sector enterprises or business units, since the opening date, the first year of exemption from corporate income tax, levied by half the second year of business Income tax; on the new independent accounting engaged in the utilities, commercial and self-opening date, to reduce or exempt from corporate income tax for 1 year; founder of the community's public service entities, to enjoy their own businesses of all charges Relief, tax breaks, loan guarantees and a series of preferential policies such as discount.

经主管税务机关批准，对新办的从事咨询业(包括科研、会计、审计、税务等咨询)、信息业、技术服务的企业或经营单位的，自开业之日起，第一年至第二年免征企业所得税；对新办的独立核算的从事交通运输业、通讯业的企业或经营单位，自开业之日起，第一年免征企业所得税，第二年减半征收企业所得税；对新办的独立核算的从事公用事业、商业等自开业之日起，可减征或免征企业所得税1年；对在社区创办公益性的服务实体，享受自主创业的所有收费减免、税收减免、贷款担保及贴息等一系列优惠政策。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。