会计科目

The new ASBE issued in 2006 eliminated the items of deferred expenses and accrued expenses from the balance sheet.

2006年颁布的新会计准则取消了待摊费用和预提费用科目，资产负债表中取消了待摊费用和预提费用项目。

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

The commercial bank credit risk and accountant guard against the countermeasure to include: Strengthens supervises to bank letter goods property accountant, urges the letter goods property security transport business, the establishment special subject, strengthens to the bank asset risk condition reflection; From an accounting point of the building to guard against financial risks control security systems, strictly implement the accounting system, to prevent the direct generation in the accounting department of risk.

商业银行信贷风险及其会计防范对策包括：加强对银行信货资产的会计监督，促使信货资产安全营运，设置专门科目，加强对银行资产风险状况的反映；从会计角度构建防范金融风险的控制保障系统，严格执行会计制度，防范直接生成于会计部门的风险。

Step 6. Prepare Financial Statements Once all transactions have been analyzed, journalized, and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.

第六步：准备财务报表一旦所有交易的分析、记帐、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。

Step 6. Prepare Financial Statements Once all tra actio have been analyzed, journalized, and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.

第六步：准备财务报表一旦所有交易的分析、记帐、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。

Step 6. Prepare Financial Statements Once all transactions have been analyzed, journalized, posted all adjusting entries have been made, the accounts can be summarized presented in the form of financial statements.

第六步：准备财务报表一旦8ttt8所有8 tt t8.com 交易的分析、记帐、提交工作完成和所有8 tt t8.com 调整 ssbbwW.com 分录编制完成，会计科目就可以 www.ssbbww.com 被汇总，以财务报表的形式显示出来。

Step 10. Make Reversing Entries After the adjusting and closing entries are journalized and posted to the general ledger, the accounts are ready for information inputs of the next period.

第十步：编制回转凭证调整凭证和结账凭证被记录和提交到总分类账户后，会计科目将为下一年度的信息录入做好准备。

Step 10. Make Reversing Entries After the adjusting and closing entries are journalized and posted to the general ledger, the accounts are ready for information i uts of the next period.

第十步：编制回转凭证调整凭证和结账凭证被记录和提交到总分类账户后，会计科目将为下一年度的信息录入做好准备。

Step 10. Make Reversing Entries After the adjusting closing entries are journalized posted to the general ledger, the accounts are ready for information inputs of the next period.

第十步：编制回转凭证调整 ssbbwW.com 凭证和结账凭证被记录和提交到总分类账户后，会计科目将为下一年度的信息录入做好准备。

It revolves around the twin concepts of a "chart of accounts" and "double entry accounting."

它围绕着一对概念发展而来，&会计科目表&和&复式记账制度&。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。