傳統會計 的英文怎麼說

中文拼音 [zhuàntǒngkuàijì]
傳統會計 英文
conventional accounting
  • 傳 : 傳名詞1 （解釋經文的著作） commentaries on classics 2 （傳記） biography 3 （敘述歷史故事的作品）...
  • 統 : Ⅰ名詞1 （事物間連續的關系） interconnected system 2 （衣服等的筒狀部分） any tube shaped part of ...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  1. Nextly, to narrate the emergence, history, current situation and the future of network accounting in the summarize. once more, on the text this paper studies and discusses the fundamental, including network accounting connotation, similarities and differences of network accounting and traditional manual accounting and cais, technology criteria of network and some advantage ; influencing, on trad - itional accounting theory ( mainly focusing on, general principle etc. ), ob - taining and making use of information ; specialty, risk and precautionary, and so on. it puts forward the consult and sug - gestion

    再次，在主體部分圍繞網路會計的基本原理（包括網路會計的內涵、網路會計與傳統手工會計和會計電算化的異同、網路會計系統的技術標準、及其具有的優點） ，網路會計對傳統會計理論的影響（集中在會計的核算前提條件、核算一般原則等方面） ，網路會計下會計信息的獲取與使用，網路會計具有的特殊性及由此產生的風險和防範措施等若干方面進行詳細的研究和探討並闡述個人的基本觀點，從而為網路會計在我國的健康順利發展及為經濟建設服務提供有益的參考和建議。
  2. Impact of intellectual economy upon conventional accounting and accounting innovation

    知識經濟對傳統會計的沖擊與會計創新
  3. Financial - components approach focuses on control and differentiates derecognition of transferred asset from recognition of new financial instruments arising from securitization. it is preferable to the traditional mode, but the inconsistencies and inevitable quantities identification also exists in the approach. comparing to this, continuing involvement approach which focuses on " no continuing involvement " and allows the transfer accounted for as part - sale will delimitate that limitations

    美國現行的金融合成分析法將「控制權轉移」作為銷售確認的判斷標準，並且將轉讓資產的終止確認和轉讓所產生的新的金融工具的確認區分開來，克服了傳統會計確認模式的缺陷，但是在具體運用「控制」概念時缺乏內在的一致性，且無法避免「相對數量」的判斷。
  4. So in the paper, the model of environmental information declaration is explored and suggestions are put forward on how to launch the task of publishing environmental information in china. the paper is made up of four chapters. in the first chapter, the importance of environmental accounting information disclosure, which is the starting point of environmental accounting, is expounded from the point of theory and reality ; then practices of revealing environmental information in foreign countries are looked back and the present conditions in some chinese companies are analyzed ; so in the third chapter, the model of environmental information announcement is built according to its character ; and the propositions are raised on how to reveal environmental information in all chinese companies in the last chapter

    第一章從可持續發展與環境會計的關系出發，探討了環境會計信息披露是環境會計的切入點，並從理論角度、現實角度闡述了環境會計信息披露的重要性；第二章回顧了國外政府部門、國際組織、會計職業團體、專業服務機構以及跨國公司在環境會計與信息披露方面所做的努力，同時對我國部分上市公司環境會計信息披露的現狀進行了分析；第三章在借鑒傳統會計的基礎上，對我國環境會計信息披露的基本原則、主要內容、披露方式和所需達到的質量要求進行了探討，系統構建了環境會計信息披露的模式；第四章針對我國目前的制約因素，對環境會計信息披露工作的開展提出了相關建議。
  5. It has affected the composition of our society the operational and economic managemeflt of corporations has changed greatly

    本文通過分析網路經濟對傳統會計信息系統的影響，一方面說明建立現代會計信息系統的必要性。
  6. The social responsibility accounting formed the impact to the traditional accounting assumption

    社會責任會計對傳統會計假設的沖擊
  7. In traditional accounting system, the accounting entity is single, the accounting currency is single, and the accounting bookkeeping and accounting report should follow a single accounting rule and system, therefore the accounting book is single

    摘要在傳統會計核算系統中，會計的主體是單一的，會計的貨幣計量單位是單一的，會計記賬與會計報告所遵循的會計準則與制度也是單一的，因此賬薄是單一的。
  8. But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure

    從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。
  9. The super - speed development of the network technique with extensively use has changed the enterprise ' s management environment and management principle, extended the enterprise ' s scope of management with contents, but all these again have inevitably affected and changed internal control of enterprise main factor of concrete contents with characterized, combination to cause internal control of inner part of system of enterprise accountancy information and methods etc. the variety occurrence, the traditional accountancy ca n ' t satisfied the request of the network environment, and therefore it is urgently needed to establish the internal control of the system of accountancy information in network environment, with the request that satisfies the new surrounding to enhance the enterprise inner part control

    企業內外環境變化必定影響企業會計信息系統各個組成要素，企業會計信息系統內部控制的內容、手段等將發生相應變化。環境變遷使傳統會計信息系統內部控制無法滿足網路環境要求，迫切需要建立健全網路環境會計信息系統內部控制，以滿足新環境對企業會計信息系統內部控制的特殊要求。本文以美國coso組織內部控制整體框架理論為指導，分析網路環境下會計信息系統內部控制各要素麵臨的機遇和挑戰，探討網路環境下會計信息系統內部控制框架結構。
  10. The dissertation mostly discuss that the appearance of the derivative financial instruments brings the traditional acounting theory about a tremendous influence, behaving as followed ( l ) as unexecutive bargains, the derivative financial instruments do n ' t accord with the past occurrence rule which the financial reports emphasize, so they are not the proper asset or debt, and ca n ' t be reflected in the financial reports

    第二章，主要討論衍生金融工具的出現對傳統會計理論產生了巨大的影響，具體表現在： （ 1 ）衍生金融工具作為一種未執行的合同交易，由於不符合財務報表要素所強調的過去發生原則，因而不是嚴格意義上的資產或負債，無法在財務報表中予以反映。
  11. The super - speed development of the network technique with it extensively use, has changed the enterprise ' s management environment and management principle, extended the enterprise the scope of management with contents, but all these again have inevitably affected and changed internal control of enterprise main factor of concrete contents with characterized, combination to cause internal control of inner part of system of enterprise accountancy information and methods etc. the variety occurrence, the traditional accountancy ca n ' t satisfied the request of the network environment, and therefore it is urgently needed to establish the internal control of the system of accountancy information in network environment, with the request that satisfies the new surrounding to enhance the enterprise inner part control

    網路技術的高速發展與廣泛應用，改變企業的管理環境與管理理念，拓寬企業管理的范圍和內容，而這一切又必定影響並改變著企業內部控制要素的具體內容與表現特徵，並導致企業會計信息系統內部控制內容、方法手段等發生變化，傳統會計的內部控制已不能滿足網路環境的要求，因此迫切需要建立健全網路環境下會計信息系統的內部控制，以滿足新環境加強企業內部控制的要求。
  12. The forming and development of cyber economy created new business model - electronic commerce and new form of enterprise - virtual corporation which brings huge change to accounting environment and leads diversification to the object, the function, the content, the means and business process of accounting. under the environment of cyber economy, the accounting object will change from " operation duty " to " decision - making serviceability ", and accounting function will transit from checking and correspondence to management especially the information management further more emphasize on the effect of correspondence function ; the content will be variety, the means will be informational, the process will be a network. so the traditional accounting ' s theory and practice will no more meet the requirement under the cyber economy environment

    網路經濟的形成與發展，創造了新型的商業模式? ?電子商務和嶄新的企業形式? ?虛擬企業，使得會計環境發生了巨大的變化，並導致會計目標、職能及核算內容、方法、流程等也發生了變化：網路經濟環境下的會計目標由傳統會計的「經管責任」向「決策有用性」轉變，會計職能由傳統會計的核算與協調逐步向管理職能轉化，尤其是信息管理職能轉化，並更強調協調職能的作用，會計核算的內容多樣化，會計核算的方法信息化，會計核算的流程網路化，傳統會計的理論與實務都不再適用於網路經濟環境的需要。
  13. The development of derivative instrument has brought deeply efffect on the financial market. the traditional accounting is now encountering with enormons challenges when the wave of financial reformation wept around the world

    衍生金融工具的興起與發展，不僅給融資中介過程和金融市場帶來深刻影響，而且也給傳統會計理論和實務帶來強烈的沖擊。
  14. In chapter 2, the author stresses the characteristics of traditional manual accounting system and computerizing accounting system and their incapability in e - business era, which suggests the necessity and urgency of innovation of traditional accounting in e - business era

    在本文的第二章，著重論述了傳統手工會計系統與電算化會計系統的特徵及其在網路和電子商務時代所表現出來的局限性，揭示出傳統會計信息系統在網路和電子商務時代面臨變革的必要性與迫切性。
  15. The traditional accounting and management system, which was set up to fit the highly integrated planned - economy, has obvious flaws. it ' s totally opposite to the requirement of market economy. under the traditional accounting system, the need of macro management is placed as the priority while the need of investors, debtors and other relative beneficiaries is neglected

    我國傳統會計核算制度和管理體制是為了適應高度集中統一的計劃經濟而建立起來的，從建立市場經濟的需要來看，存在明顯的缺陷，最根本的是傳統會計核算制度主要考慮了宏觀管理的需要，忽視了投資者、債權人和其他相關決策者的需要，這與市場經濟的要求是背道而馳的。
  16. E - commerce ' s effect on traditional accounting

    淺談電子商務對傳統會計的影響
  17. On knowledge economy influence traditional accounting mode

    論知識經濟對傳統會計模式的沖擊
  18. Impact of knowledge economy on traditional accounting theory

    知識經濟對傳統會計理論的沖擊
  19. Impact of knowledge economy on traditional accounting pattern

    知識經濟對傳統會計模式的影響
  20. On the influence of e - commerce on traditional accounting theory

    試論電子商務對傳統會計理論的影響
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