管理會計基礎 的英文怎麼說

中文拼音 [guǎnlǐkuàijìjīchǔ]
管理會計基礎 英文
management accounting fundamentals
  • 管 : Ⅰ名詞1 （管子） pipe; tube 2 （吹奏的樂器） wind musical instrument 3 （形狀似管的電器件） valve;...
  • 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...
  • 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...
  • 礎 : 名詞（墊在房屋柱子底下的石頭） plinth
  • 管理 : manage; run; administer; supervise; rule; administration; management; regulation
  1. Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate

    根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。
  2. Consequently the academic base of strategic management accounting comes from the theory of strategic management, the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management. basic methods of strategic management accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity - based costing, target cost, value chain anahce, produce life cycle cost, the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro ] of proc ess and value of achievement

    正因為如此，戰略管理會計的理論基礎不僅直接源於戰略管理理論，尤其是競爭優勢論，還體現了經濟思想、管理理論的最新成果在管理會計中的應用，其基本方法既包括傳統的分析方法、決策方法、控制方法，又包括了作業成本計算、目標成本計算、企業價值鏈分析、產品壽命周期成本計算、平衡計分卡（包括經濟增加值的計算）等管理會計新方法。
  3. 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。
  4. Then, it summarized the application of social marketing theory in public utility both here and abroad ; based on using for reference of kotler ’ s theory of social marketing on managing process model and according to the circumstance of the development of our country ’ s public utility, this paper designed the managing process model of public utility

    然後總結了社會營銷在國內外公益事業中運用的情況;在借鑒kotler關于社會營銷管理過程的理論的基礎上，根據中國公益事業發展的客觀情況設計出公益事業社會營銷的管理過程模型;應用該過程模型策劃南京市大型科學儀器共享網路的公益事業社會營銷項目。
  5. The dissertation indicates that the value of agricultural land is composed of not only the economic value which is the capitalization of land rent but also the social value and ecological value. based on the above - mentioned theory, a model for evaluating the total value of agricultural land of a county is established, which may be the foundation of the land qualitative and ecological management

    論文認為農用地不僅具有地租資本化的經濟價格，還具有社會價格和景觀生態價格，基於此，構建了縣（區）域農用地價值總量計算模型，為區域土地質量管理和生態管理奠定基礎。
  6. Business ethics, fundamentals of law, foreign trade publication literacy, physical education, chinese, social analysis and government policy, computer, english reading, management, english writing, english listening, human resource consulting, english speaking, philosophy and political theory, fundamentals of accounting, business english, business letters, fundamentals of marketing, negotiation skills, e - business, international trade

    英語閱讀、英語語音學、綜合英語、英語聽說、英語語法、商務英語、英文商務函電、商務談判英語、商務英語寫作與翻譯、市場營銷學、國際貿易、人力資源管理、會計學概論、電子商務、會計學基礎。
  7. The paper gives a definition and implication to network finance together with an analysis and expound to the importance of network finical management in order to discuss how to put the network finical into effect, the article introduces the proceeding recreation system. based on the system, the article analyses the relationship among the market proceeding, finical accountant proceeding and management proceeding. furthermore, the article gives a further analysis to railway finance accountant proceeding and its disadvantages

    為更好地論述如何實施網路財務，文中引入了流程再造理論，以此理論為基礎對業務流程、財務會計流程、管理流程之間的關系作了分析，並進一步對鐵路財務會計流程及缺陷進行了分析；並結合客運公司實際情況就利用網路技術和流程再造理論重組會計流程提出了構想。
  8. So the most urgent problem to solve is how to improve the audit quality. to improve listed companies ' information disclosure and caps ' securities audit quality, csrc has made a new measure " a shares supplementary auditing ". in fact, high securities audit quality decides in a good system. one choice is to establish the audit quality evaluation system and a perfect audit quality control system, which can instruct investors to make rational decisions. in this, study, a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality, followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements, and make an comparative analysis of audit quality control system between america and china, disclose shortness of our audit quality control system. in order to improve effectively audit quality, some relevant suggestion and means are provided

    本文認為，注冊會計師證券審計質量要真正得到提高，關鍵在於一個好的制度安排。制度選擇之一就是建立一個可操作的質量評價體系和完善的全面質量控制體系，為投資者導航引向、趨利避害。本文在參考大量國內外相關研究理論的基礎上，研究了審計質量低劣的理論成因，嘗試構建了審計質量替代指標的理論體系，包括事務所審計質量的替代指標和單個審計項目審計質量的替代指標，並結合2001年度年報進行了實證分析；通過對美國和中國審計質量控制體系的對比分析，揭示我國審計質量控制體系的缺陷以及從美國經驗得到的啟示，並提出改進審計質量的途徑和相關建議，包括宏觀、中觀、微觀三個層次的全面質量管理策略和獨立審計經營戰略。
  9. 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。
  10. In practice, i think we should pay attention to establish perpetual enterprise culture ; simultaneously, we should manage corporation strategically according to its practice situation, base on which we apply the strategic management accounting

    在實際的操作中，我認為在企業中我們要注意培養永久性的企業文化，同時，根據企業的實際情況對企業實行戰略管理，並在此基礎上應用戰略管理會計。
  11. This program is to enable students to know internal and external accounting legislations and accounting principles, grasp modern accounting managerial methods and undertake practical career with responsibility and creativity by wide range of major knowledge and integrated qualities

    本專業培養與我國社會主義市場經濟要求相適應，熟悉中外會計法規和會計準則，掌握現代會計管理方法，基礎扎實，專業面寬、綜合素質強，具有較強實際操作技能的富有責任心和創新精神的應用型會計管理人才。
  12. For the reason of validity to our research, we review the previous literatures and theories in different chapters. in chapter 2 and 3, we introduce the main issues of contingency theory and overview the literatures of management accounting system and management control system which based on contingency theory

    第二章、第三章是理解本文的理論基礎，主要介紹了與本文相關的權變理論的核心觀點，並討論了基於權變理論的管理會計系統與管理控制系統的研究文獻，對一些重要觀點進行了總結。
  13. Strategy cost management is new for the field of management cost in china. the thesis discusses the foundation of theory of strategy cost management in details including the concept, the theory, the contents, the characteristic, and procedure of strategy cost management. according to the traditional thoughts of strategy management in " art of war ", the thesis focuses on the objective of strategy cost management - - hunting the cost advantages in competition, and draws out a system of strategy cost management by four sections of the culture of hotel cost, the environment of hotel operation and management, hotel human resources investment, and hotel organization and managing policies

    在國內，戰略成本管理是近幾年剛剛興起的新興管理會計領域，本論文詳細論述了有關戰略成本管理的理論基礎：戰略成本管理的概念、原理、內容、特點及其程序，進而從孫子兵法的戰略管理思想中受到啟迪，圍繞飯店戰略成本管理的目標? ?尋求成本優勢，從「道」 ? ?飯店成本文化、 「天」與「地」 ? ?飯店經營環境、 「人」 ? ?飯店人力資本與人力資本投資、 「法」 ? ?飯店組織結構及管理制度和方法等四個方面構建了我國飯店的戰略成本管理體系。
  14. On the basic of brief introduction of some concerning concept and theory of cash flow, this article first by using methods of contrast analysis and combining qualitative analysis and quantitative analysis to put forward the idea that the management staff should use the model of total cash flow analysis as a tool to effectively analyze cash flow, then with borrowing the idea of cost quality classify in managing accounting theory to bring forward a dynamic model for forecast of future cash flow. meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control

    本文在對現金流量的有關概念、理論進行闡述的基礎上，首先運用對比分析的方法，定性分析與定量分析相結合，提出企業經管人員應以現金流量綜合分析模型為工具，有效分析企業的現金流量；之後借用管理會計中成本性態分類的思想，並結合現金流量表中對現金流量的分類要求，同時考慮到與企業擬定的現金最佳持有量密切聯系，提出建立一個預測未來現金流量的動態模型；最後，結合企業實例，對于如何完善企業現金流量控制的思路和方法提出若干建議措施。
  15. Theoretically speaking, there are many means to lightening primary product ' s market risk, for example, developing agricultural insurance, developing primary product ' s time - bargain, etc. thus according to the chinese present social and economic condition, improving the peasant systematization and developing peasant cooperated economic organization in the circulating field are the appropriate means to resist primary product ' s market risk, in the first part of this dissertation i have defined the concept of primary product ' s market risk, expatiated the premise term and reason which induces primary product ' s market risk, and described its basic character ; then applied statistical method to analyze primary product ' s market risk china is faced with, and indicated that the primary product ' s market risk has become a dominating risk of the agriculture ; following that, on the basis of describing category, originated mode, management style of the peasant cooperated economic organization in the circulating field, i illuminated its problem and offer the countermeasure ; in addition, i attach a case which can demonstrate the function of the peasant economic organization in the circulating field on the aspect of lightening the primary product ' s market risk

    從理論上來說，規避農產品市場風險的手段多種多樣，譬如開展農業保險、發展農產品期貨交易等，但是結合中國目前現實的社會經濟條件，提高農民的組織化程度，發展流通領域農民合作經濟組織才是目前抵禦農產品市場風險的現實途徑。本文開篇對農產品市場風險的概念進行了界定，並詳細論述了農產品市場風險產生的前提條件、形成的原因及其基本特徵；然後運用統計分析的方法對我國目前面臨的農產品市場風險進行了分析，並指出農產品市場風險是現階段我國農業面臨的主要風險；緊接著在闡述農民合作經濟組織的類型、發起方式、經營管理等的基礎上分析說明流通領域農民合作經濟組織可以切實有效地規避農產品市場風險；最後闡明流通領域農民合作經濟組織存在的問題，並給出了對策性建議，另外還附上一個實例說明流通領域農民合作經濟組織在規避農產品市場風險方面的作用。
  16. When taking full advantages of financial centralized mangement, enterprise group should not only emphasize strengthening the basic work of the centralized management system, such as reinforcing capital settlement, accounting check and overall budget, but also emphasize the solutions to the problems that appear in the actual operations of financial centralized management, that is, to perfect budget management, improve capital management, and realize the change from financial accountant to management accountant, etc

    企業集團在充分利用財務集中管理優勢時，既要注重加強資金結算、會計核算、全面預算的集中管理體系基礎工作的建立，又要注重解決財務集中管理在實際操作中存在的問題與不足，即要完善預算管理、改進資金管理和實現財務會計向管理會計轉變等。
  17. Fundamentals of accounting, business law, business mathematics, fundamentals of law, physical education, financial accounting, philosophy and political theory, computer, computerized accounting applications, business statistics, budgeting and forecasting, preparing financial reports, social analysis and government policy, accounting practices, fundamentals of taxation law, business negotiation skills

    會計學基礎、經濟法、高等數學、財務會計、計算機應用基礎、會計電算化、管理會計、商務談判技巧、稅法與稅法會計、會計報表分析、財務管理。
  18. Finally, the thesis concludes the designing features of the system and the direction in which the research goes in future. on the basis of learning, researching and analyzing the theory of training and development, the system absorbs the successful experience of training from the enterprises at home and abroad. combining the research on the subject with the excellent cases of training in various fields, it finds out the system of training and development that tallies with the actual situation in power plant

    在學習、研究、分析培訓與發展理論的基礎上，本設計體系吸收了國內外企業一些成功培訓經驗，採用專題研究和社會各界優秀的培訓案例相結合，探索符合電力企業實際情況的培訓與發展系統；採用理論研究與實際分析相結合，找出存在的問題和差距；從培訓需求分析到培訓結果的評估，設計出一套閉環的培訓管理體系，說明了培訓工作也是一個系統工程，需要培訓管理者從系統思考的角度來看待和管理培訓工作。
  19. Combined with the author ' s working practice of theoretical teaching and accounting work, the paper puts forward a preposition of university management accounting system, which takes the finance centralized managment as the goal, the comprehensive budget management as the core, and the cost management and fund management as the focal point, on the basis of rational analysis of lagging and necessity of university management accounting

    本文結合自己多年在高校從事理論教學和會計實踐工作的實際，在高校管理會計的滯后性和必要性進行理性分析的基礎上，提出建立以財務集中管理為目標，以全面預算管理為核心，以成本管理和資金管理為重點的高校管理會計體系的設想。
  20. As the new economy is coming, managers make great efforts to be in the ascendant by advanced theory & methods in field of management. in fact, all competitive ways can be said in a word - the competition of stratagem, strategic management have gradually become a guide of long - term development and concrete business for a enterprise, which needs a lot of management accounting " s message including inner & outer 、 financial & inf inancial 、 absolute & opposite 、 historical practical, so the enterprise can confine the operation 、 found the strategic target 、 constitute the stratagem, implement the stratagem, evaluate the strategic achievement and adjust the stratagenio as a matter of course, strategic management is crying for strategic management accounting, which is the reason that management accounting is evolving into strategic management accounting. this is the academic base of setting up strategic management accounting

    新經濟浪潮下，管理者以不同的管理概念和方式打造領先優勢，所有激烈的競爭形式實際上都可歸結為戰略的競爭，戰略管理逐漸成為企業長遠發展和具體的業務目標確定的指南，在確定業務范圍、建立戰略目標、制定戰略、貫徹和執行戰略、評估戰略業績以及進行戰略調整的過程中，需要大量的內部和外部的、財務和非財務的、絕對和相對的、歷史和現實的管理會計信息，也由此產生了對戰略管理會計的迫切需要，這正是管理會計向戰略管理會計階段演變的原因和實施戰略管理會計的意義所在，也是建立戰略管理會計的理論基礎。
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