行為會計 的英文怎麼說
中文拼音 [hángwéikuàijì]
行為會計
英文
behavioral accounting-
Then the dissertation introduces the international and domestic achievements of the accounting for executory contract, and conducts the analysis and research systemically, i think that we should improve the traditional accounting theory before the executory contracts could be recognized and fully disclosed in the accounting reports
第二部分介紹了國內外對履行中合約的會計處理的各種理論成果，並在此基礎上對履行中合約會計進行了系統的分析與研究，認為要想將履行中合約在會計報表中予以充分的反映，必須完善現行的會計理論。This essay mainly talks about enterprise accounting behavior. when we try to think the production and disclosing of accounting information from behavior point of view, we can easily find out that accounting information faithlessness results from enterprising violation against accounting behavior standard
本文從會計信息失真開始，引入企業會計行為概念，嘗試從企業會計行為角度分析、解釋會計信息失真的原因，認為會計信息失真是企業會計行為違規的自然結果。There are 5 chapters in this part. each chapter discusses the choice of accounting method in oil and gas industry, the accounting method resulted from oil field maintenances, accounting transaction of exploratory expenses, recovery ratio and the depreciation method of fixed assets
本部分分為五章，分別論述了油氣行業會計核算方法的選擇、油田維護引發的會計核算問題、勘探費用的會計處理、提高採收率會計處理以及固定資產折舊方法問題。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。Your information may not immediately result in arrest and criminal prosecution, but by reporting to the police you will allow us the opportunity to examine the evidence available and then advise you whether the case is worthy of further investigation and if not, what other appropriate action you may wish to take
你作為會計師、高級經理所掌握的初步證據雖然也相當重要，但是未必足以立即拘捕及刑事檢控作姦犯科之徒。你向警方舉報之後，警方才有機會研究當時所得的證據，告知你是否值得進一步根查，或者是否有其他可行做法。At first, the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research. the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder, but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment, accounting institution, accounting behavior. the postulates of accounting ethics include : the postulates of scarceness of resource, environmental uncertainty, incomplete information, positive transaction cost, bounded rationality social human, opportunism
首先對國內外會計倫理研究現狀進行了回顧，說明了會計倫理研究的理論意義和實踐意義，明確了會計倫理的定義和研究對象，提出了會計倫理研究的六大假設，認為會計道德是指會計人員在企業各利益關系者之間的行為應該如何，而會計倫理既包括會計人員在企業務利益關系者之間的行為應該如何，還包括會計人員在企業各利益關系者之間的行為事實如何；會計倫理研究對象包括對會計環境、會計制度和會計行為進行倫理推理；會計倫理假設包括資源稀缺假設、環境不確定性假設、信息不完備假設、交易成本為正假設、有限理性社會人假設和機會主義假設。It caused so many social problems. but after separation, there are the poor quality of cpa ' s operation, the illegitimate competition, the short - term action of cpa ' s operation and so on in cpa firms in china
但脫鉤改制后，會計師事務所執業質量低下、不正當競爭及執業行為短期化等問題還普遍存在，究其原因，是因為會計師事務所治理結構方面存在問題。Surveying the theories and practice all over the world, the countries such as german insist on contract responsibility according to providing contract by silent information and protecting the third party. however, america and england tend to infringement responsibility, because they think there is n ' t strict contract relations between accounting and the third party, and cpa against the liability stipulated in advance. the third party can be devided to the direct third party, the predicted third party and the third party which can be predicted reasonably
縱觀世界各國學說與實踐，德國等大陸法系國家一般主張為契約責任，這主要是以默示的信息提供契約，具保護第三人效力的契約，契約締結上的過失等理由為依據；而英美法系國家，判例和學說趨向降旗認定為一種侵權責任，因為會計師與第三人之間並無嚴格意義上的契約關系，雖然對注冊會計師而言，第三人具有合理的可被預見性，但第三人畢竟是不確定的多數人，因而會計師違反的是法律事先規定的義務，侵犯的是一般公民的權利，是絕對權，只能依侵權行為的責任構成追究責任。Accounting treatment should be based on the economic substance, rather than the legal form, of transactions or events as they actually occur
（二）企業應當按照交易或事項的經濟實質進行會計核算，而不應當僅僅按照它們的法律形式作為會計核算的依據。The planning department is now reviewing the metroplan for the period up to and beyond 2016
規劃署正進行都會計劃檢討，為都會區至二一六年及以後的規劃和發展，制訂策略。The second panel looked at the metroplanharbour planning and urban design guidelines. the planning department is now reviewing the metroplan for the period up to and beyond 2016
規劃署正進行都會計劃檢討，為都會區至二一六年及以後的規劃和發展，制訂策略。The objects of the bill were - to improve the existing regime on the regulation of accountants ; to broaden the scope of powers and sanctions available to hksa and provide for certain technical amendments to the ordinance and the by - laws in the light of operational experience ; to set out an immunity provision covering the acts of persons performing statutory functions in good faith under the ordinance ; and change the title of hksa to the " hong kong institute of certified public accountants " and the designation of its members from " professional accountants " to " certified public accountants "
擴大會計師公會的權力及處分權，並因應運作經驗為條例和附例作若干技術修訂；制訂豁免權條文，涵蓋任何人士根據條例真誠地執行法定職能的行為；及將會計師公會的英文名稱由" hongkongsocietyofaccountants "改為" hongkonginstituteofcertifiedpublicaccountants " ，並將其會員的稱銜由"專業會計師"改為"會計師" 。Motivation 4. mindset. moreover we can calculate the eva on the basis of the nopat ( net operating profit after tax )
Eva可以和現行的會計指標融為一體，通過對會計利潤進行適當的調整就可以得到eva財務管理所需的數據。It is discovered that the active accounting system will be likely to distort the accounting data in the process of the eva calculation. in this case, the accounting items should be adjusted properly, aiming at the circumstances, such as the enterprises ’ property and scale. . etc, to increase the accuracy of eva calculation
第二章是eva會計調整，在eva的計算過程中，發現現行的會計制度對會計資料有歪曲的地方，為了提高eva計算的準確性，針對企業自身性質、規模等情況，適當地調整會計項目。Only management of enterprises as the providers is to be primary action group seeking for regulation due to both group size and interest substance among these groups, the others benefiting from the regulation are secondary action group
由於集團規模和利益性質的差別，只有作為會計信息提供者的企業才是尋求管制的主要行動集團，而均可從管制中受益的會計信息的使用者和鑒證者只能構成尋求管制的次要行動集團。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。The problems are discussed from the internal and external factors affecting the accounting information falseness and the solution is presented
從影響會計信息失真的內外部環境因素進行探討，並提出解決的對策，以期能為會計誠信建設提供一些積極的思路和啟發。We give a new definition of the character of accounting ethics and regard it as the composite of accounting ethics factors, the integrated reflection of professional ethics spirit of accounting and the thoughts of human ' s morality
我們對會計道德品質進行了新的詮釋，將其視為會計道德要素的總稱，是會計職業道德精神和人倫道德思想的綜合反映。This paper holds that we should establish a budget capital financial managing center on the basis of integrated financial settlement, and regard it as part of the reform in integrated financial settlement
應在會計集中核算的基礎上建立行業財務管理中心，並作為會計集中核算改革的進一步深入和補充。A former account officer of a bank was sentenced to 120 hours of community service for accepting a watch worth 19, 500 from a company director for securing credit facilities for the company
一名銀行前會計主任，收受一名公司董事提供一隻價值一萬九千五百元的手錶，作為協助其公司取得信貸的報酬，被判須履行一百二十小時社會服務。分享友人