经济业务

In 1962, Peter Drucker, the famous master of economics and management, presents definitely that logistics was the last area for decreasing cost in his paper Economy"s Dark Continent published in fortune. For 40 years, the concept of logistics was expanded continually and more and more attentions were paid on it. Especially from middle of 1980"s to this day, with the increase of economic globalization and development of the information technology, more and more enterprises go back to their main businesses, and pay their points on these businesses such as product development, manufacture, marketing, which are their core businesses and they are good at. These businesses embody the competitive advantages of the enterprises.

1962年著名经济管理学大师彼得·杜拉克在美国《财富》杂志上发表《经济的黑暗大陆》一文，首次明确地提出物流是节约成本的最后领域。40年来，物流的概念在不断地拓展，人们对物流管理越来越重视，特别是80年代中期至今，随着经济全球化竞争的加剧、信息技术的飞速发展，许多生产企业回归主业，将精力集中于产品开发、生产、销售等具有竞争优势的核心专长业务的呼声日益高涨，理论界和企业界已不再浅层次的探讨物流管理的重要性问题了，他们开始探讨物流管理的模式问题，即：究竟是自营物流业务，还是将物流业务外包给专门从事物流管理的企业去做。

IReport: Porn and the economy iReport:色情与经济 Experts attribute much of the success ofAOL, the social networking forbearer of sites like Facebook and Twitter, to itsprivate chat rooms -- and anyone who remembers scanning the user-created chatsremembers the adults-only nature of many of them.

"美国在线"算是Facebook或者Twitter这一类社交网站的鼻祖了。专家们认为，它的成功相当程度上得益于私人聊天室业务。而如果谁还对此还有些印象的话，他应该还记得那些聊天室都是什么路数——聊来聊去都是两口子那点事儿。

The diary 账 journalize is analyse and describes various transaction to affect to the business of tool.

日记账分录是分析和描述各种经济业务对企业影响的工具。

This may occur, for example, in nonroutine transactions, such as major capital expenditures and capital stock issues.

如大额资本性支出和股本的发行。专门授权有时也适用于一般情况，即当日常的经济业务超出了一般授权的范围内，如给那些由于财力减少而不能达到规定的信贷条件的客户提供信用销售方式。

It establishes the principles of the accounting recognition, measurement and reporting for all kinds of enterprises in China.

为我国各类企业现有的经济业务提供了会计确认、计量和报告的标准。

To record the entire effects of a business transaction in a journal in terms of debit and credit is referred as to making a journal entry or journalizing.

按照借记和贷记在日记账中记录经济业务的全部影响称为编制日记账分录或称为作日记账分录。

The effect of the first transaction is a $10 increase of investments, resulting in an equal cash outflows.

第一笔经济业务的财务效果是，投资增加了10美元，并使现金流出等额增加。

At that time, due to an immature market factors, the lack of active market, fair value is often difficult to obtain, leading enterprises in the use of these accounting criteria There is a certain arbitrariness, and thus left to the fair value of the abuse of loopholes, a profit of manipulation "Therefore, the new guidelines on the new system and operational matters dealing with the economy as much as possible by avoiding the 'fair value' pricing, according to the book value recorded." 2006 promulgated by the new accounting standards clearly require the use of fair-value model, this is not only the application of fair value measurement of financial instruments from the non-financial tools to the change, as well as for the application of fair value of a turning point - by the controversy "is used" to the "How a" turning point.

原因是由于当时要素市场不成熟，缺乏活跃的市场，公允价值往往难以获得，导致企业在运用这些会计准则时存在一定的随意性，从而也给滥用公允价值留下空子，出现人为操纵利润的情况，&因此，新准则和新制度对有关经济业务事项的处理尽可能地回避了按'公允价值'计价，而改按账面价值入账&。2006 年新颁布的会计准则明确要求采用公允价值模式，这不仅是公允价值计量的应用由金融工具向非金融工具的转变，也是对我国公允价值应用的一个转折点——由争论&是否采用&到&如何采用&的转折点。

A holistic approach to a range of practical knowledge and topics covering the Australian accounting processes / procedures/ policies, cash accounting system, accrual accounting system, sole trader / partnership / company / trust, STS, and accounting circle a series of accounting processes for recording, tracking,and analysing accounting data/transactions, i.e., colleting accounting information - invoicing/billing - creating entries /journals / ledgers - making adjustments / reconciliations / trialbalance - producing financial statements - preparing financial analysis/reports etc.

这个部分主要是让大家对澳洲会计实务先有一个高屋建瓴的整体认识(以达到纲举目张，举一反三的效果，所有accounting操作都万变不离其宗)，概括一下澳洲会计实际工作中会遇到的一整套工作过程，包括从经济业务发生后制作会计凭证，至会计期末编制会计报表到后期财务分析等会计工作中所涉及的一系列的步骤和程序。学完之后大家对澳洲会计实际操作会有全面的认识。

A holistic approach to a range of practical knowledge and topics covering the Australian accounting processes / procedures/ policies, cash accounting system, accrual accounting system, sole trader / partnership / company / trust, STS, and accounting circle a series of accounting processes for recording, tracking,and analysing accounting data/transactions, i.e., colleting accounting information - invoicing/billing - creating entries /journals / ledgers - making adjustments / reconciliations / trialbalance - producing financial statements - preparing financial analysis/reports etc.

这个部分主要是让大家对澳洲会计实务和会计流程先有一个高屋建瓴的整体认识(以达到纲举目张，举一反三的效果，所有accounting操作都万变不离其宗)，对大家今后要从事的会计职业做出分析和指导，概括一下澳洲会计实际工作中会遇到的一整套工作过程，包括从经济业务发生后制作会计凭证，至会计期末编制会计报表到后期财务分析等会计工作中所涉及的一系列的步骤和程序。学完之后大家对澳洲会计实际操作会有全面的认识。

As she looked at Warrington's manly face, and dark, melancholy eyes, she had settled in her mind that he must have been the victim of an unhappy attachment.

每逢看到沃林顿那刚毅的脸，那乌黑、忧郁的眼睛，她便会相信，他一定作过不幸的爱情的受害者。

Maybe they'll disappear into a pothole.

也许他们将在壶穴里消失