实务

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

The inflexibility of accounting theory ; accounting concepts ; uncertainty ; accounting period ; accounting on the cash basis ; accounting practice

会计理论的刚性；会计理念；不确定性；会计分期；收付实现制；会计实务

The full-featured version of the code has additional capabilities that are not available on the Web.

全版的内容，实务能力也没有提供额外的网站。

The results show that the positive traits and affectivity definitely affect the workplace well-being through resilience and job self-efficacy.

本研究采用实证研究之问卷调查法，以实务资讯人员为抽样对象，发出问卷共479份，有效回收140份。

At first, the paper is defining these affreightment businesses and dividing them into two types: hire-transportation and property leasing.

以往许多对各种租船业务的研究多是针对租船合同和实务的，而且它们多是相互独立的，只是单个考虑各种租船方式。

The purpose of this course is to provide student trandson experience to understand the practical affairs of agribusiness management, in order to integrate the theory and practice of agribusiness management.

本课程目的在使学生了解农企业实际的营运状况，学习经营管理的实际技能，以求理论与实务的结合。

Alignment Chart is commonly used to determine the effective length factor of prismatic member.

一般在实务设计中均匀断面构件求取有效长度系数K最普遍采用的方法就是利用准线图，但对於应用准线图求取非均匀断面构件之有效长度系数Kγ，则受到相当的限制，故工程单位也常因此在设计时舍弃非均匀断面构件的考量。

But as a practical matter, most corporations amortize this asset to expense over a period of only 5

但是作为一个实务问题，大多数公司均按照所得税法的要求，仅用5年把这项资产摊入费用账户。

Management specialty. Its antecedence courses are "Human Resources Management" and the Labor Law

劳动争议处理实务课程是人力资源管理专业的一门专业课程，该课程的先行课程是《人力资源

Everybody to the increment duty attention concentrates, in smuggles, deceives in the tax, but not the standard financial operation causes the increment duty to service improper processing wrong to give actually pays attention few, this article stands in enterprise's standpoint, the antipode easy to make a mistake the service and the accounting practice carry on the analysis, and summarizes a set of increment duty tax cut principle, comes to reduce the increment duty tax burden reasonably legitimately.

大家对增值税的关注都集中在偷税。骗税上，而对业务的不当处理和不规范的财务操作造成增值税错缴却关注较少，本文站在企业的立场上，对极易出错的业务及会计实务进行分析，并总摘要：大家对增值税的关注都集中在偷税。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。