新的會計制度 的英文怎麼說
中文拼音 [xīndekuàijìzhìdù]
新的會計制度
英文
afims- 新 : Ⅰ形容詞1 (剛出現的或剛經驗到的) new; fresh; novel; up to date 2 (沒有用過的) unused; new 3 (...
- 的 : 4次方是 The fourth power of 2 is direction
- 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...
- 制 : Ⅰ動詞1 (製造) make; manufacture 2 (擬訂; 規定) draw up; establish 3 (用強力約束; 限定; 管束...
- 度 : 度動詞[書面語] (推測; 估計) surmise; estimate
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Nowadays society economy entering into the times of economy based on knowledge and the change of accounting environment taking place, it makes traditional accounting theory and accounting system more and more unadaptable, and raises the request of the innovation for accounting theory and accounting system
當今社會經濟已經步入知識經濟時代,會計環境發生了巨大變化,使得傳統的會計理論和制度變得越來越不適應,客觀上要求進行會計理論和會計制度的創新。An analysis of accounting treatment to book value of fixed asset under new accounting system
新會計制度下固定資產入賬價值的會計處理In the course of internationalization, the budget accounting system in our country will encounter a new serious test
我國預算會計制度將面臨著嚴重的考驗,預算會計必須以新的形式和世界接軌。These measures include : make the system of securities laws to perfect, consummate the institutions of the legal person in the listed companies, base securities regulatory authority to regulate the securities market according to law, maintain order of the securities market and ensure the lawful operation of the same, reinforce continuing disclosure of information and the system of financial and accounting reports, make the listed companies shall immediately submit an ad hoc report on the details of such major event to the securities regulatory authority and to the stock exchanging and the same known to the general public, promote investors consciousness of protecting themselves and consummate the civil litigation mechanism to gain compensation and damages, make use of the press to supervise the stock market and reinforce punishment to the persons who act securities fraud
在這些原則的指導下,本文提出了一套規制證券欺詐的具體法律措施.包括健全證券法律體系,做到證券欺詐的規制有法可依;完善上市公司的法人治理結構,建立完善的證券監管體系,尤其對證券業協會的性質、功能和職責從法律上給予明確界定以確保充分發揮證券行業的自律作用,最大限強化信息披露責任,嚴格會計制度,力求信度地避免證券欺詐行為發生;強化信息披露貢任,產格會計刷度,刀水侶息準確,披露及時;增強廣大中小投資者的自我保護意識,完善賠償訴訟機制;依法賦予新聞媒體輿論監督權,充分發揮新聞媒體監督作用;深入研究證券欺詐者心理規律,加強法律懲治力度After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting, governmental unit accounting and institutional accounting, a series of budget accounting regulation has come into being in china, which was suitable for our socialistic market economy. along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing budget accounting regulation has made a big change
但隨著我國以加強和規范財政管理為中心、對預算管理體制所進行的一系列改革,如:改革預算編制方法、細化預算編制內容、實行零基預算和部門預算、逐步實施國庫集中收付制度、推行積極政府采購制度等,現行預算會計的運行環境已經發生了重大變化、原核算內容和方法已不能適應某些新業務的變化在執行中暴露出一些深層次的問題,迫切需要對預算會計制度進行進一步修改和完善。Mr zhang was the founder of guangxi accounting cause. during several decades hard work, mr zhang sounded the accounting system in guangxi autonomon region and trained a large number of accounting talents
張心?還是廣西會計事業的奠基人,服務桑梓幾十年,以其所學,健全了廣西省的會計制度,培養了大量新式會計人才。Practice and thoughts about colleges teaching and management system
談高等學校財務會計制度的創新The tokyo metropolitan government became the first in the nation to introduce a new public accounting system that more clearly shows the state of public assets by adopting a double entry bookkeeping system in april this year
2006年7月進一步簡明政府機關的會計制度東京都廳從今年4月開始,在全國第一家導入了採用復式簿記方式使公共資產狀況更加清晰明了的新的公家會計系統。Globalization, wto and innovations of chinese accounting system
與中國會計制度的改革創新There seems to be a bug in the new accounting system
看來新的會計制度存在一些小問題。With the shaping of new national accounting system, mid and small private enterprises are faced with the problem of transference of accounting system from the former one to the new standard
摘要隨著我國新的會計制度體系的基本形成,為數眾多的民營企業面臨著要從執行原來的行業會計制度轉為執行更加規范、統一的新會計制度的問題。The thesis reviews the development of international financial derivatives 20 years so far, analyses the accounting system defects used financial derivatives now, and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making, furthermore, puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country
摘要本文回顧了近二十年來國際衍生金融工具會計的演進,分析了現行衍生金融工具會計的制度性缺陷,介紹了美國財務會計準則委員會( fasb )及國際會計準則委員會( iasb )對衍生金融工具會計進行改革的最新動向,提出了關於我國衍生金融工具會計制度建設的若干政策性建議。In this paper, the writer puts forward proposal to construct service center for smb that may be centered to build financing supportive system for smb. and the center will cover the functions of credit gathering, investment notarizing, financial intermediary, and trust investment etc. here, through membership it will connect profitable functions with no - profitable ones, capital - demanders with capital - suppliers together. thus, with credit information gathered collectively, financing avenues widened, rural financing regulated at some degree, for smb the financing difficulties might be relieved
研究提出了建立功能集成的中小企業服務中心,並建議以此為中心建立中小企業融資支持體系,並賦予了中小企業服務中心以徵信、產權公證、融資中介、投資代理(信託投資)等功能,而且採用了嶄新的盈利與非盈利的結合、集資金需求者與供給者於一體的會員制體系設計,以期有利於中小企業信用信息集中收集、拓寬中小企業融資渠道、實現民間金融一定程度上的規范管理,可望緩解中小企業融資難的問題。During the time of knowledge economy, university will be in the center of society and the spirit of innovation is the core of quality of talents. only by innovating can institution of higher education fit, lead and reform future society. education is the last stronghold of planned economy so higher education institution transform becomes the chief melody at the early of new century. this article probe into various problems about it, using theory and case as study method, choosing the period of establishing and intergrating of market economy as study background. so that it can summarize one path of higher education modernization to guide the practice of higher education institution transform
而高等教育只有進行制度創新,才能適應、引導和改造未來社會。教育是計劃經濟的最後一個堡壘,高教制度變遷成為高等教育改革與發展的關鍵,已成為新世紀初中國高等教育改革的主旋律。本文選擇規范研究與實證研究相結合的研究方法,選擇市場經濟體制建立與完善作為研究背景,以廣西高校為分析單位進行個案研究,探討從單位制到契約制的高教制度變遷的各種問題,總結出一條從單位制到契約制變遷的高教現代化道路,從而指導高教制度變遷的實踐。Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching
在對各種價值相關研究模型充分理解的基礎上,本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型,並根據所研究的具體問題對模型進行了修正,用以檢驗我國a股上市公司會計數據的價值相關性,研究結論如下: 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高,反而逐年降低; 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效,這可能是我國資本市場中特有因素造成的; 3 、與2000年相比, 2001年會計數據不但沒有更謹慎,反而更「激進」 ; 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值,有待今後做進一步的研究。Adopting the analyses including comparative law, positive law, positive jurisprudence, social jurisprudence, economics jurisprudence and the related theories of statistic, institution economics, economics and law, this paper introduces and evaluates the foreign and the domestic relative legislations of manipulation. the concept of manipulation is clearly defined and divided into three types according to the object behavior. this paper deals with the civil liabilities of manipulation from the ways of material law and procedural law
本文試圖以一個新的視角,運用比較分析、實證分析、法社會學分析、法經濟學分析方法,藉助統計學、制度經濟學、經濟學和法學的相關理論,對其概念進行了界定,分析了國內外操縱市場行為的特點和立法的利弊,並結合我國「股權分置」改革和「全流通」的背景,從實體法和程序法兩個層面對操縱市場的民事責任的相關制度進行了探索。If they move ahead with plans to set up eco - car operations in thailand, production will not commence for at least another two years, as the new tax regime will not come into effect until october 2009
如果他們在泰國實施計劃來建立環保車的運營,生產至少兩年之內不會開始,因為新的稅收制度直到2009年10月才能生效。Tokyo s newly developed public accounting system was created as a trump card of administrative and fiscal reform
作為行政財政改革的王牌,東京新開發出一套公共會計制度。Our current system of the social security accounting was set up in the midterm of 1980 ' s, with the bringing new ideas and development about more than ten years, has solved many begueath problems from management of fund, during the reforming course of the social security system, constructed the accounting management organizations for the social security fund, set up systems for accounting treatment and financial management, given a great deal of deepening the reforming of china ' s economics system, and norm management and supervise of the social security fund
第二章我國現行社會保障會計體系特徵與改革我國現行的社會保障會計體系始於20世紀80年代中期,經歷了十多年的不斷創新與發展,解決了社會保障體制改革中基金管理的許多歷史遺留問題,組建了社會保障基金會計管理機構,建立了社會保障基金會計制度、財務制度,為深化我國經濟體制改革,特別是建立現代企業制度,規范社會保障基金會計管理和監督等方面做出了巨大貢獻。In the end of 2000, the new released " enterprise accounting criteria " defined " asset " in a new scientific way and emphasized the execution of assets depreciation accounting policy to develop assets accounting gradually. gradually
2000年底發布的新《企業會計制度》給予資產以新的科學定義,同時強調資產減值會計政策的執行(資產減值的范圍擴大到八項資產) ,逐步發展了資產減值會計。分享友人