特殊行業會計 的英文怎麼說

中文拼音 [tèshūhángyèkuàijì]
特殊行業會計 英文
particular field accounting
  • 特 : Ⅰ形容詞（特殊; 超出一般） particular; special; exceptional; unusual Ⅱ副詞1 （特別） especially; v...
  • 殊 : Ⅰ形容詞1 （不同; 差異） different 2 （特別; 特殊） outstanding; special; remarkable Ⅱ副詞[書面語]...
  • 行 : 行Ⅰ名詞1 （行列） line; row 2 （排行） seniority among brothers and sisters:你行幾? 我行三。where...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 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...
  • 特殊 : special; particular; peculiar; exceptional
  • 行業 : trade; profession; industry
  1. This fact makes its business affairs can not be separated from its financial accounting activities. the financial accounting is the key link of bank activities

    指出由於商業銀行其經營貨幣對象的特殊性，決定著商業銀行的業務活動和其自身財務會計活動是不相分離的。
  2. Our country is still in the transition period from planned economy to the of socialist market economy, the intangible assets of enterprises are not only the important resource of structural readjustment to the economy and enterprise reform, but also accept the double influence of the government and market for the progress of commoditization and the capitalization the transition economy entrusts

    我國目前尚處于從傳統計劃經濟向社會主義市場經濟過渡時期，企業無形資產因特殊的時空約束和逐漸改革的制度安排，不僅成為經濟結構調整和企業改革賴以順利進行的重要資源，而且因其轉型經濟賦予的商品化和資本化過程還同時接受政府和市場的雙重影響。
  3. The teacher ' s teaching basic qualify standard should include the value quality, the training of teacher ' s morality, the cultural science attainment, the business capability, the body and mind appreciation of the beauty and the all - round innovative diathesis, etc. the teaching skill standard should include the ability standards ( the teaching design ability, the teaching expression ability, the organizing teaching ability, the ability to handle the teaching method, the stimulation learning capacity, the teaching evaluation ability, the teaching academic ability and the subject particularity ability, etc. ) and the technical standards ( the mission standard, the effect standard, the administrative standard, the economic criteria and the technical standard )

    教師的教學基本素質標準應包括品德素養、師德修養、文化科學素養、業務素質、身心審美素質和創新素質等方面的標準。教學技能標準應包括能力標準（教學設計能力、教學表達能力、組織教學能力、運用教法能力、激勵學習能力、教學評價能力、教學研究能力、學科特殊能力等）和技術標準（任務標準、效果標準、管理標準、經濟標準、技術標準） 。教學效果標準應包括社會評價和院校評價，院校評價者包含專家、同行、學生和管理者評價。
  4. Because of the particularity and complexity of insurance management, our country should establish the insurance accounting standards to be on speaking terms

    由於保險行業經營的特殊性和復雜性，因此與保險相關的會計問題應當建立相應的會計準則與之相適應。
  5. Although economic and population specialists and scholars both in abroad and at home have made extreme progress on research the question of rural labor since they studied it very long ago, as far as china is concerned, based on the following three aspects, firstly, the national condition of our country determined that the foreign theory such as lewis theory might instruct us but we ca n ' t use these theories without rectification ; secondly, in china, our research about this question prefer the qualitative analysis to the quantitative analysis ; thirdly, the research on the labor utilization and shift in this specific area, that is, in the mountainous rural area which covers 69 % of our mainland and occupies 56 % of population is absolutely scarce in present ? to make up for the three deficiencies, this paper selects the econometrics analysis, uses investigation data and by virtue of tsp software, establishes a model where shift labor is the dependent variable and the citilization ratio, industrial structure, the income gap between city and country, the rural infrastructure construction, the labor ' s aptitude and the population ' s natural growth ratio are the variableso through economic, statistical and econometrical test, the conclusion is attained : the income gap between city and country and the citilization ratio are the two most important fectors which affect the labor ' s utilization and shift in mountainous rural area -, the rural infrastructure construction and the labor ' s aptitude are the two relative important factors which affect the labor ' s utilization and shift in mountainous rural area while the rural industrial structure and the population ' s natural growth ratio are the two least important factors according to this, this paper puts forward several suggestions that the income gap between city and country, citilization ratio, rural education, rural industrial structure and agricultural mechanization should be carefully treated with on studying the question of labor utilization and shift in mountainous rural area. finally, this paper points to several suspending problems about this research in order to get the concern of specialist and scholars

    盡管國內外經濟和人口學方面的專家與學者很早就開始了對農村勞動力問題的研究並取得了極大的進展，但是，我國在研究農村勞動力問題時，基於三點：其一，我國國情決定了國外的理論例如劉易斯理論，雖然對研究我國的農村勞動力問題具有指導意義，但卻不能照搬這些理論；其二，從國內看，我國對該問題的研究重視定性分析而定量分析明顯不足；其三，缺乏對我國占國土面積69 、人口56的山區農村這一特殊區域內的勞動力開發利用及轉移的專門性研究。為了彌補這三個缺憾，論文採用經濟計量學的數量分析方法，利用實際調查資料，藉助tsp軟體，建立了以外出勞動力數量為被解釋變量，城市化率、農村產業結構、城鄉收入差距、農村社會基礎設施建設、農村勞動力素質以及人口自然增長率六個變量為解釋變量的模型，通過對該模型進行經濟學、統計學、經濟計量學三個方面的檢驗，得出如下結果：城鄉收入差距和城市化率是影響山區農村勞動力開發利用及轉移的最重要的兩個因素；農村社會基礎設施建設和農村勞動力素質是較為重要的兩個影響因素；而農村產業結構和人口自然增長率相對來說是較不顯著的影響因素。據此，本文提出了在研究山區農村勞動力開發利用及轉移問題時，應慎重對待城鄉收入差距、城市化水平、農村勞動力素質、農村產業結構、農業機械化五個問題。
  6. Seeing from the point of global management practices, the core competitiveness of insurance company includes the factors of management, technique, system etc. but we must consider about the special industry backgrounds, culture, tradition and their management practices, this article use the inside human resource management of ping ' an as case, combining with the restructure of literae spirit, theory of corporate culture, benchmarking theory, the special characters of insurance operation. finally, compared with some mature foreign practices of hrm such as career development plan, kpi performance evaluation, stimulation mechanism, importation of international professionals etc, this article gives out analyses. then it uses them as analysing frame, gives out ping ' an ' s workable measures

    從全球企業管理發展實踐來看，保險業核心競爭力的形成包括管理、技術、制度環境等很多方面的因素，但基於保險公司特殊的行業背景以及一國所特有的文化和傳統及其各自的管理實踐，本文以平安保險公司內部的人力資源管理為研究對象，結合目前中國社會中的人文精神重構、企業文化理論、人力資源管理中的標桿瞄準理論、保險業特殊的經營特點，從理論到實踐，對比國外比較成熟的一些人力資源管理方法包括職業發展計劃、 kpi績效評估法、分配激勵機制管理、引入國際化人才等方法作為加強人力資源管理的主要方法，並以此為分析框架深入結合平安保險的實際情況得出結論，比如說建立平安企業文化、對管理人員的區分激勵、一線員工的后線平臺搭建等微觀執行指標分解，在文章的最後從宏觀上提出強化執行和建立學習型人力資源管理機制的方法。
  7. Particular field accounting

    特殊行業會計
  8. It has stated that the security business could only be run by the police department considering the direct influence of the security business to the public safety and the public interest. in the special environment of the planned economy era, this security executive management system has worked very well

    我國的保安行政管理體制源於計劃經濟時代，針對保安服務業涉及社會公共安全和利益的特殊情況，規定保安服務業只能由公安機關獨資開辦和經營，在當時的發展階段具有較強的積極意義。
  9. This kind of enterprise, in terms of its specialization, has strong tendency towards the " planning economy ", the competition inside the enterprise is very weak, the capability to withstand the danger is poor, and the level of technology is comparatively low. with the development of the project " western gas exported to the east ", the implementation of the city cleaning energy engineering during the " tenth - five - year plan " of china and the possible change after the entry of wto. the present equipment and technology cannot satisfy the needs of the society, in which the resource of natural gas is increasing fast, and cannot encounter the competition brought by the change of the country ' s policy

    城市燃氣企業主要承擔城市燃氣、煤氣、液化石油氣的輸配和供應管理職能，屬于城市公用事業，這類企業由於其行業的特殊性，計劃經濟的色彩比較濃厚，企業核心競爭力不強，抵禦風險的能力比較弱，技術水平比較低，隨著國家"西氣東輸"工程的啟動和"十五"期間城市清潔能源工程的實施以及加入wto后政策面可能發生的變化，燃氣企業現有的裝備技術狀況已無法滿足社會日益增長的對天然氣資源供應的需求，無法對應國家政策變化而帶來的市場競爭，因此，燃氣企業通過技術創新和大規模的項目改造，增強企業競爭力和實力已成其為必然趨勢。
  10. Entrepreneur manpower capital is accounting so as entrepreneur this special manpower capital is research object, synthesize to utilize management study, method and much subject theories such as economy, behavior science and accounting, have founded the basic frame of entrepreneur manpower capital accountant

    企業家人力資本會計以企業家這一特殊的人力資本作為研究對象，綜合運用管理學、經濟學、行為科學和會計學等多學科理論和方法，構建了企業家人力資本會計的基本框架。
  11. Besides, the electric power industry is a special industry, and some of its important sectors are in natural monopoly because of the characteristic of the network, which determines the government must supervise the electric power industry on price, entry, service and etc. because of the gradualness of the electric power reform and the limit of the inertia of original plan economy system, the new - type electric power supervisory system that meets the requirement of the market economy at present has not been set up yet in our country

    電力產業又是一個特殊的行業，它的一些重要環節因網路特徵明顯而具有自然壟斷性，這決定了政府必須對電力產業進行監管。盡管經歷了20多年開放和引入競爭的電力體制改革實踐，並於2003年3月成了國家電力監管委員會，但由於受電力體制改革的漸進性以及原有計劃經濟體制慣性的限制，監管改革進度緩慢，監管機構、監管職能、監管方式改進尚不明朗，我國目前符合市場經濟要求的新型電力監管體系尚未真正建立。
  12. In the first part, we established a linear regression model, which has the three accounting hypothesis, security market supervision policy, industry factors, etc as its independent variables, chooses the 631 listed companies in the shanghai a share market in 2001, as its target. spss is applied to the descriptive analysis and regression analysis. finally, we give the explanation with the combination of internal political and economic environment in the second part, we choose the " st " company as the sample and make tendency and comparison analysis of the sample companies while implementing the policies on impairment of assents within 5 years

    在實證研究部分，我們選取橫向和縱向兩個截面對上市公司選擇執行資產減值政策的影響因素進行分析，在橫向分析部分，首先建立了回歸模型，該模型將契約論的三大會計假設、證券市場監管政策、行業因素等作為自變量，選取《企業會計制度》開始執行的2001年度滬市a股符合樣本條件的631家上市公司作為研究對象，然後運用spss進行描述性分析和回歸分析，最後結合我國特殊的政治和經濟環境作出解釋。
  13. The thesis is focused on the discussion of the preservation and utilization of historic blocks of changsha at the special background of urbanization, by way of summarization and comparison, with the attitude of problem investigation, discovery and analysis and working - out, using the exports theory and design method uniting various subjects knowledge, such as history, sociology, physiology, psychology, aesthetics the thesis makes a thorough discussion on the preservation and unitization of historic blocks

    本文以歷史文化名城長沙為主要研究對象，從建築歷史與城市規劃的專業角度討論了如何在城市化這一特殊的時代背景下，對歷史街區進行保護與利用的問題。採用了歸納和分析的方法，本著調查問題、發現問題、分析問題、解決問題的工作態度，運用專業理論和設計方法，結合歷史學、社會學、生理學、心理學等知識對歷史街區的保護與利用方法進行了研究性探討。
  14. Chapter ii introduces the common accounting methods dealing with exchange risk, including procedures and manners of accounting confirmation, measurement, disclosure, it also analyses the special accounting methods of derivative financial instruments reducing exchange risk chapter iii studies methods and strategies of controlling foreign exchange risk. it provides some skills of risk management using case analyses ; chapter iv suggests some management principles and methods for domestic enterprises

    第二章外匯風險管理的會計研究探討企業處理外匯風險的一般會計方法，揭示企業對外匯風險進行會計確認、會計計量及信息披露的一般人淪與步驟，並對目前企業規避外匯風險的衍生金融工具的特殊會訓處叫力「淪進付了分析。
  15. This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value ; the first part, discussing the basic theories of the evaluation of forest asset value and its checking, and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods : namenly marketing method, income method and cost method ; the other is 《 the no. 41 of international accountant standard - agriculture 》 that its related rules point out the direction for the checking of forest asset value ; the second part, primarily discussing the four kinds of forest asset : namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ; the four part, taking the example of shifang forest ry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior - economic effection. in addition, the thesis take the example of forest resource evaluating and accounting about the station ; the fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems and carry out the foreground of it

    本文包括前言共有六個部分，概述如下：前言，談研究森林資產價值評估及核算的緣起；第一部分，論述森林資產價值評估及核算的理論基礎，主要包括兩方面內容：一是資產評估的基本理論，重點談了資產評估的三種最基本的方法，即市場法、收益法和成本法；二是《國際會計準則第41號? ?農業》有關規定為森林資產價值核算指明了方向;第二部分，主要論述四種森林資產，即林地資產、林木資產、森林環境、森林景觀資產的特點和評估方法;第三部分，談森林資產各科目的會計核算及會計報表的特殊性;第四部分，以什郁林場森林資產的評估情況為例，進行分析並得出結論?對森林、林木的經營管理，具有極大的外部經濟正效應，另外列舉了該場森林資產會計核算部分實例;第五部分，最後談到做好森林資產價值評估及核算還須解決的問題和其發展前景。
  16. The fourth part puts forward suggestions to construct effective corporate governance of scb. considering the fact that it is a special transiting period for china to shift from planned economy to market one, the reform will definitely affect the national financial system, financial market and the socialism market economy as a whole

    然後考慮到中國正處在計劃經濟向市場經濟轉軌的特殊時期，四大國有獨資商業銀行是我國金融體系最主要的組成部分，其改革涉及到金融體系、金融市場和整個社會主義市場經濟的穩定運行和發展，目標設計上一定是分階段的、漸進的。
  17. The present financial report stresses great emphasis on the disclosing of the information of the tangible things, such as the storage of the goods, machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things, such as knowledge, human resource and self - imposed honor in their selling practice. the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation, evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information. the present financial report is set according to the general st andard, which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information

    現行財務報告偏重於揭示存貨、機器設備等有形資產的財務信息，而對知識資本、人力資源、自創商譽等無形資產的財務信息揭示不足；現行財務報告缺乏對經營業務風險性和不確定性的反映；不能全面反映企業所承擔的社會責任履行情況；不能完全解決衍生金融工具的確認、計量及報告問題；缺少對分部信息的披露；現行財務報告是標準化的通用報告，這難以滿足財務信息使用者對信息需求的多樣性和特殊性要求；現行財務報告計量基礎單一，不能完整地反映經濟現實；市場價值計量基礎的運用面狹窄；現行財務報告重法律形式，輕經濟實質；時效性不強等等。
  18. With the support of the quality education fund, the centre of health education and health promotion at cuhk together with the hong kong subsidized secondary schools council, the subsidized primary schools council and hong kong special schools council have launched a healthy schools programme. the key objectives are : providing teacher training in health education and health promotion in the format of university professional diploma course ; conducting research in health promotion and health education such as assessing health needs ; and establishing a district task force of health educators and promoters

    香港中文大學醫學院健康教育及促進健康中心聯同香港津貼中學議會、津貼小學議會及香港特殊學校議會於一九九八年合辦了健康學校計劃，此計劃乃由優質教育基金資助，並以專業文憑課程為老師提供健康教育及促進健康的訓練，同時進行有關研究如健康需求評估，以及組成一群教育及推廣健康的專業人士。
  19. A series of publications were published for the sector s reference, including resource books on " 2003 best practice awards in social welfare ", " community building and cultivating social capital " and " gender sensitivity in social work practice " ; resource books on good practice sharing 2004 " community - based reaching out and networking practice ", " care management in enhance home care and community service " and " home - based services for the elderly " ; resource book on good practice on " residential services for people with mental handicap ", proceeding of " conference on quality employment services for persons with disabilities ", proceeding of " conference on new service initiatives for pre - school children with special needs ", guide book on career development, cd - rom on 10th anniversary of international day of disabled persons, " commitment of love " handbook, " unity in combating sars : social services during the outbreak ", " sars resources book ", etc. promoting cross - sectoral collaboration

    本會出版一系列的主題報告及文集，以供界內人士參考，包括《卓越實踐在社福獎勵計劃得獎作品匯編》 、 《社會建設及提升社會資本匯編》 、 《社會服務的性別敏銳性匯編》 、 《優質服務分享2004 ：社區為本的展外及網路工作分享匯編》 、 《優質服務的實踐改善家居及社區照顧服務之個案管理分享匯編》 、 《優質服務的實踐家居為本服務》 、 《智障人士院舍良好實務匯編》 、 《殘疾人士優質就業服務會議》文集、 《學前特殊需要兒童創新服務會議》文集、 《青少年職業發展服務提供者實務手冊》 、 《國際復康日十周年紀念專輯》光碟、 《愛的承擔》手冊、 《同路抗疫：非典中的社會服務》 、 《共度疫境：社會服務機構抗疫行動匯編》等等。
  20. The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part, on the basis of discussing the relations between amalgamation theories, " control right " theory and amalgamation range, proposes that under the lead of the theory " servicing the controllers ", regarding " control right " as the key standard, define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions ", offer the suggestions of improving from two aspects, namely " entering mechanism " and " withdrawing mechanism " ; at the same time, propose whether to amalgamate " special purpose entity ", ", " proton company ", " small - scale subsidiary ", " contract running, leasing managing, trusting and managing enterprises " or not. the author will make every effort for the new amalgamation criterion

    第一部分，介紹我國及其他各國合併會計準則對合併范圍的規定及從中得到的啟示；第二部分，分析我國《合併會計報表暫行規定》中對合併范圍規定存在的問題以及由此導致的實務操作中的問題；第三部分，在討論合併理念和「控制」與合併范圍的關系的基礎上，提出以「控制者服務論」為目標導向，以「控制」為核心標準，合理界定合併范圍；並針對我國「暫行規定」中存在的問題，提出改進的建議，即從「進入機制」和「退出機制」兩方面完善對合併范圍的規定；同時對「特殊目的實體」 、 「非同質子公司」 、 「小規模子公司」 、 「承包經營，租賃經營及委託經營企業」是否納入合併范圍提出建議，力求為即將出臺的新合併準則盡微薄之力。
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