核算

This paper aimed to carry on exploring research on basic modes and implementation of fiscal management informatization. Based on literature research and investigation, it summarized the present conditions and problems of fiscal management informatization both inside and outside of China especially deeply researched the implementation means and business line of the two modes—TCP mode and ACB mode. At the same time, it gave some comments on the several modes.

本文对财政管理信息化的基本模式与实施进行了探索性研究，在文献研究和调研的基础上，总结了国内外财政管理信息化的现状并提出给我国的启示，笔者尤其对财政管理信息化的两种模式即国库集中支付模式和会计集中核算模式的运作方式、业务流程进行了深入探讨并对各种模式给出评价。

But for the business enterprise, which owns the brand, how to reflect the value of brand in the account books, that is the main contents of this thesis.

而对于拥有品牌的企业来说，如何将其所拥有品牌的价值通过会计核算来在账面上合理的反映，这将是本论文研究的主要内容。

Article 21 Individual proprietorship enterprises shall establish their account books and practice accounting according to law.

第二十一条个人独资企业应当依法设置会计帐簿，进行会计核算。

The main contents include: account settings and classification, the basic principles of double-entry bookkeeping and the use of business process of accounting and related accounting documents, accounting books of knowledge.

主要内容包括：帐户的设置及分类，复式记账基本原理及运用，企业经营过程的核算和有关会计凭证、会计账簿知识。

Its successful development solves fussy problems of manual operation of electric charge in the correlative departments of some units, such as manual entry account, manual business accounting, manual gathering etc.

它成功的开发，解决了一些单位相关部门在电费收缴问题上的人工登账、人工核算、人工汇总等繁琐的手工操作问题。从而实现了电费收缴工作的现代化。

Account for notes payable and interest expense.

应付票据和利息费用的核算。

Account for purchase and sales of merchandise in a perpetual inventory system.

根据永续盘存制进行商品采购和销售的核算。

Therefore ,it is long-term institutional work in the process of production and operation to strengthen the calculation and management of the receivable account funds .

因此，加强应收账款的核算与管理是企业生产经营过程中一项长期的制度化工作。

Environmental adjustment ; national accounting ; productive definition

环境化调整；国民核算；生产定义

Analysis in combination of relevant regulations on enterprise accounting system , enterprises accounting principle, and tax law benefits the correct accounting and tax-payment adjustment and meanwhile provides therieatcal the.

本文结合企业会计制度、企业会计准则与税法的有关规定对其进行分析，以便于企业正确进行会计核算和纳税调整。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。