调整

With high-speed development of modem science and technology ,global altitude for selecting managements mode in guidance of strategic management and continuously makes suitable adjustment accounting to the environments so as to coordinate and balance the enterprises against environment and acquire whole competition superiority of the enterprises.

随着现代科技的高速发展，全球性竞争加剧，企业不得不站在全球高度，选择以战略管理为导向的管理模式，不断根据环境做出适当调整，以谋求企业与环境的协调与均衡，从而获取整体竞争优势。战略管理对传统管理会计提出了挑战，迫切要求传统管理会计更新观念，尤其是对战略决策信息的提供，要求提供更为广泛、更有用的与战略管理相关的信息。

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。

The adjusting entries is to take the accounting on the accrual basis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.

调整分录是以权责发生制概念为基础，而不是以每月账单或月末经济业务为基础。

On the other hand, the listed banks varied the accounting policy in different time. Because the cash basis accounting on note discount can provide more surplus management room for the banks.

另一方面，上市银行作出会计政策变更的时间也不一致，这与旧的会计处理方法一般能给管理者提供很大的盈余管理空间可随意调整会计利润有关。

A flight barely long enough to buckle our boots and adjust our various dangling accouterments brought us to an isolated knoll high above the reservoir.

阿航勉强足够长的时间扣靴子和调整我们的各种悬挂休闲类服装将我们带到一个小圆丘以上的水库高。

To ensure all provisions, accruals and adjustments are accounted for and correctly posted to the General Ledger system.

确定所有的准备、利息和调整科目都与分类帐系统中的一一对应。

At the end of each accounting period, the amount of accrued income taxes is estimated and recorded in an adjusting entry, as shown below

在每个会计期末，用一个调整分录估计并记录应计所得税的金额。会计分录如下…

Accountancy ; political cost ; accrued profits regulation ; income tax rate ; debt contract ; positive study

会计；政治成本；应计利润调整；所得税率；债务合同；实证研究

If the state makes a material adjustment on the enterprise payment management policy or prescribes a new relevant system henceforth, the disposal of the original balance of the accrued payroll shall be otherwise stipulated.

今后国家对企业工资管理政策进行重大调整或者制定出台新的有关政策时，原有应付工资结余的处理再行规定。

According to the company, most of the accounting issues involved adjustments to various reserve and accrued liability accounts.

根据该公司的声明，绝大多数会计处理问题与各类盈余及预计负债的调整有关。

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。