現代會計理論 的英文怎麼說

中文拼音 [xiàndàikuàijìlǐlún]
現代會計理論 英文
modern accounting theory
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 代 : Ⅰ動詞1 （代替） take the place of; be in place of 2 （代理） act on behalf of; acting Ⅱ名詞1 （歷...
  • 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...
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 論 : 論名詞（記錄孔子及其門徒的言行的「論語」） the analects of confucius
  • 現代 : 1 （現在這個時代） modern times; the contemporary age [era]2 （現代的） modern; contemporary現代...
  • 理論 : theory
  1. By analyzing and studying the theory and practice difficulties of implementing eso motivation in domestic enterprise, and referring the essential character of the enterprise, especially the state - owned ones, the study suggest that the key point of theory and practice of designing motivation mechanism is property right system which need to establish modern enterprise system based on perspicuity of property right, that the key joint of designing and implementing eso is setting up the reasonable examination system for solving both the lack of incentive and restrict, recommending eva method as the performance examination system, and that the considerable relation of present and further for operating eso is connecting the short term incentive coming from the enterprise with the long term motivation from stock market

    分析和研究了中國企業實施期權激勵的理論與實施難點，結合我國企業特別是國有企業的本質特徵，提出了我國企業激勵機制設計的理論與實踐的結合點是產權制度，必須深化和加快建立以產權明晰為基礎的現代企業制度；指出了建立既解決激勵不足又完善約束機制的科學合理的考核制度是我國企業實行期權激勵的設計和實施的結合點，推薦採用經濟增加值法作為我國企業實行股票期權激勵的企業價值或業績考核體系；論述了改變公司經營者報酬結構，將以會計盈餘為基礎的短期激勵與以市場價值為基礎的長期激勵相結合是我國企業實行期權激勵的現實和未來的結合點。
  2. The course contents include the development and thought of space design aesthetics in the late 20th century, discussing their relation by way of literature, psychology, semiology, and philosophy, investigating the past and contemporary viewpoints of living environment through the interaction between multimedia communication, and society, education, culture, and economy, raising the examples of spatial aesthetics transition ( classicism, modernism, post - modernism, and post - post modernism ) to compare and evaluate the works of famous spatial designers

    本課程主要內容： 20世紀末空間設計中美學發展的進程與思潮並以文學、心理學、符號學、人文哲思探論其關連；從多媒體傳達與社會、教育、文化、經濟互動之應用中探討人居環境的時代觀與當代價值觀；以人居環境中的空間美學轉變（古典，現代，后現代以及后現代之後）為例進行空間設計大師作品之類比與評估。
  3. Under the direction of the sciences of auditorium acoustics, the paper researches on the auditorium acoustics of the digital conference hall. on the basis of analysising the theory background, the paper researches on the practical construction project. the basic task of is to study the physical conditions of interior acoustic wave transmission and acoustic processing method approach to ensure a good indoor heard

    本文以廳堂音質的相關理論為指導，以數字會議廳堂為主要研究目標，以會議廳堂音質設計為主要研究內容，在總結了會議廳聲學設計中各個基本概念及廳堂音質設計的基礎上，對現代數字會議廳堂的音質展開深入的研究，並理論結合實際，對具體的工程項目進行廳堂音質設計與研究。
  4. The word " schema " first appeared in kant ' works at that time, kant attempt to combine the knowledge category with the perceptual object by scheme to find its great influence on knowledge acquisition, but his scheme was priori in the history of modern psychology, the gestalt school was the first one who payed attention to schema at the general theory level, and jean piaget also thought highly of schema, his theory was called schema theory, but this theory neglect the function of society and education, that is to say, in some degree his scheme theory has the incline of biologization

    但其理論忽視社會和教育的作用，因此，其圖式學說存在一定程度的生物化傾向。從心理學史發展的另一條線?經驗主義來看，重視過去經驗的作用，認為圖式具有積極主動加工的特點。現代圖式理論是在吸收了理性主義和經驗主義，又在信息科學、計算機科學的發展以及心理學關于表徵研究的基礎上，於20世紀80年代興起。
  5. The author takes the views that conservatism is the representation of protecting and balancing the benefit of the proprietors of the property rights of accounting information, conservatism convention is the outcome of the institutional change of the property rights of accounting information, the inspiration of conservatism ' s innovation comes from the institutional change of the property rights of accounting information and its innovation, moreover, from the perspectives of the theory of agent - principal, since the choosing of conservative accounting polices must be provided with some economic consequences, the pursuing of economic benefits by different properties makes conservatism has its realistic conditions and objective factors that make it exist

    本文經過論證認為：謹慎性原則是保護和均衡會計信息各產權主體利益的重要體現，謹慎性慣例的產生是會計信息產權制度變遷的產物，其發展動因來自於會計信息產權制度的變遷及其發展變革；另外，從委託代理理論的角度來看，在信息不對稱的現實情況下，謹慎性會計政策的選擇必然會具有一卜加沈運學院mi ：學位淪上摘真定的經濟後果，各個利益關系主體對于相關利益的追求使得謹慎性原則有了其存在的現實條件或客觀因素。
  6. This thesis studies the principle of ais, the types of its system structure and the key factors which affect its evolution, explains the necessity and feasibility of ais based on event approach, emphasizes how to use the entity - relation approach and the real ( r is for " resource ", e for " event ", a for " agent ", l for " location " ) semantic model to design the integrate event - driven database and expects intelligent decision support system ( idss ), the application of data warehousing and olap technology in decision support system ( dss )

    文章的研究思路是：從會計信息系統體系結構的角度，研究系統體系結構的類型及其演變的主要影響因素。論述了基於事項會計的會計信息系統的現實必要性和技術可行性；重點研究了現代信息技術環境下，基於事項會計的會計信息系統體系結構、如何運用e - r概念模型與real業務過程語義模型分析和設計集成業務數據庫、基於事項會計的會計信息系統原理和結構；並展望了數據倉庫和olap聯機分析處理技術在決策支持系統dss中的應用，即基於企業數據倉庫的智能決策支持系統（ idss ）前沿研究。
  7. The hotel has the international fine dining room, coffee shop has the glass window with attached the western - style decoration ; moreover the hotel has provided 34 modern fashions spa room, which is in a modern healthy idea leisure style, whenever all may enjoy experiences peaceful, chinese type, and the western - style massage service, the specialized sauna expresses solves your pressure, lets your entire body and mind relax ; the large - scale international convention center and meets your different needs, the multi - purpose conference room ; complete gymnasium, chess sign room and so on other leisure facilities

    酒店更設有昆明地區星級酒店中最專業的spa水療中心，為您提供現代時尚的spa房。擁有超前現代健康理念的休閑浴場，無論何時都可讓您享受體驗到泰式中式及西式的按摩服務，全方位地讓您疲憊的身心得到撫慰，抒解您工作的壓力，讓你盡享「頤然自得」之恬然意境位於酒店二樓的夜總會，特聘上海「天上人間夜總會」設計師精心設計。
  8. Ms thesis pidceeds for the thcory of modest cost tw accountin. it has wid and absoed the intemal and extemal researe achivements. ms thesis has nded on the thcory of standard costing and activitydsased costing and anaised the merits and shortcorning of adoptin the swt costing in the modem mses. it leads the though of the activitybased costing into the establishin of standar costin. it no only have reserved and absobo the meri of sch costing and activity4ased costing bu also overcomed the shortcornin of each cost methed

    本文以現代成本管理會計理論研究為基礎，在總結和吸收國內外研究成果的基礎上，通過對標準成本法和作業成本法的理論研究並對現有企業採用標準成本制度存在的優缺點進行分析的基礎上，通過將作業成本思想引入產品標準成本的制定，保留和吸收標準成本法和作業標準法的優點，同時又克服了兩者的缺點，創造性提出「作業標準成本」這一概念。
  9. The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management

    其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題，提供了設計思路：以激勵機制為核心，在制度基礎上實現「激勵相容」 ，以「市場鏈」為紐帶的業務流程再造，把人的管理與財和物的管理結合起來；最後本文論述了內部制衡的實施是新經濟時代的要求，在實施中關注的問題：變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。
  10. Modern accounting information system basing on item accounting theory

    建立在事項會計理論上的現代會計信息系統
  11. Earnings management is an important field in the study of the modern accounting theory

    盈餘管理是現代會計理論研究中的一個重要領域。
  12. Earnings management is a very important issue in the research of modern accounting theory

    盈餘管理是現代會計理論研究的一個重要領域。
  13. In this thesis, which based on the theories of event approach and business process reengineering ( bpr ), realizes the on - line transaction processing by the newly network technology and the database technology

    本文研究的基於事項會計理論的會計信息系統，是建立在事項會計理論及業務流程重組理論基礎上的，面向業務過程的現代會計信息系統。
  14. To do this, we need to implement strategic plan, to apply the modern information technology ( especially enterprise resource planning ), to form enterprise " s culture, to improve the knowledge of employees, of course, the first step is to build the system of theorv & means. this thesis bend itself to study theory & means of strategic management accounting. the thesis expounds

    這種企業管理決策支持系統作用的發揮取決於它的方法是否能被真正應用到實踐中去，這需要企業戰略的規劃實施、現代信息技術的應用（特別是erp的引進） ，企業文化的建設、管理會計人員素質提高等諸多方面的支持，當然其前提是解決戰略管理會計理論與方法體系的建立問題。
  15. Based on the theory of financial agency and investment operation, and according to the experience in the advanced countries, the thesis uses the classic method of swot to analyze the strengths, worst sides, opportunities and threats for the pension security investment, and draws out a whole program for maintaining and increasing the value for all kinds of pension security, which can balance the development of different kinds of pension security in china

    因此，本文以現代金融中介理論和現代投資理論為基礎，借鑒國外養老保險基金投資發展的先進經驗，從經濟學的角度，運用swot的分析方法分析了我國層次化養老保險基金投資發展的優勢、劣勢及發展機會、潛在威脅，在此基礎上，提出了我國層次化養老保險基金投資的發展方案設計，以求我國各層次的養老保險基金得到均衡發展，並實現不同層次養老保險基金的保值增值。
  16. The fourth part is a key part of value management of human resource, on the basis of the third part, including content as follow : discussing the value management for the human resource investing systematically, and listing procedure and method of predicting and decision ; discussing the value encouraging and value control to the human resource, conceiving the method of analyzing and controlling tentatively ; discussing the relevant problem of assigning, human resource value should have the power to obtain the surplus and should be divided into two steps : surplus value should be assigned between human capital and financial capital at first, then surplus value that human capital has assigned should be assigned again among the individuals, and put forward the corresponding method

    第二部分詳細探討了人力資源價值管理會計理論基礎、定義及性質、目的及意義、對象及特點、職能、主要內容及方法；第三部分是對人力資源價值及其計量的研究，通過分析當前人力資源價值計量方法的優缺點，本文認為人力資源價值管理會計中的人力資源價值計量應當採用未來現金流量現值法。並在此基礎上對人力資源群體價值和個體價值的計量模式進行了構建；第四部分是人力資源價值管理的核心部分，系統地對人力資源投資（取得、開發及替代）的價值管理、人力資源價值激勵及價值分析與控制以及人力資源價值盈餘分配管理三大部分內容進行了研究，並提出相應的價值管理方法。
  17. Analyzing different specific accounting business in different asset reorganization, we also analyze the problems produced in analysis. through the extensive investigation of reorganization in listed companies, analyzes the current situations of reorganization in details. in view of the mal - position of asset reorganization in listed company, point out it is an edge behavior but never a " window - dressing " tool, whose risk and price should be measured in practice with financial theory

    通過對近年來上市公司資產重組業務的廣泛調查，對當前我國上市公司資產重組的現狀進行了具體分析，並針對上市公司資產重組定位中存在的種種誤區，提出資產重組是調整企業邊界的交易行為，與此相對應的會計理論和實務也應該能夠計量和報告重組中的風險和代價，而不應該成為粉飾企業的工具。
  18. The article is on the view that accounting involves value management activities, based on the concept of value management and takes full use of modern information technology to reform the part which fails to conforms to reality though exists in accounting model in order to develop the accounting management and thus creates value chain accounting framework centralized in accounting management and add new content to accounting theory

    文章依據會計是一種價值管理活動的觀點，以價值管理為理念，藉助于現代信息技術，改革現行會計模式中不符合實際的部分，使會計管理得到發展，從而構建以價值管理為核心的價值鏈會計系統框架，為會計理論增加新的內容。
  19. Just in this case, in the early 90 ' s era of this century, the studying tide of " environment accounting " are firstly shown in western accounting theory field. it studies how micro accounting reflects enterprise ' s improvement of environment protection responsibility etc relevant account theory and method, so environment accounting comes up

    正是在這種情況下， 90年代初，在西方會計理論界率先出現了「環境會計」的研究熱潮，就微觀會計如何反映企業環保責任地履行情況等及環保方面的會計理論、方法進行研究，出現了環境會計。
  20. This paper comprehensively and systemically studies and analysis how to strengthen the internal financial control by dint of the view of economical cybernetics, the basic theory and method of financial management and the accounting theory and method

    本文運用經濟學中控制理論的觀點、現代財務管理的基本理論與方法以及會計理論與方法，對企業強化內部財務控製做出較全面系統的分析、研究。
分享友人
分享到 Line

分享到臉書