西方財務會計 的英文怎麼說

中文拼音 [xīfāngcáiwùkuàijì]
西方財務會計 英文
western financial accounting
  • 西 : west
  • 方 : Ⅰ名詞1 （方形; 方體） square 2 [數學] （乘方） involution; power 3 （方向） direction 4 （方面） ...
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 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...
  • 西方 : 1 （方向） the west; westward2 （歐美各國; 歐洲資本主義國家和美國） the west; the occident 3 [佛...
  • 財務 : finance; financial affairs
  1. China has entered wto, i believe man will attach importance to the comparison between our finance report and international finance report. those advanced account expert both knowing our account theory, practice and the west account theory, practice will be popular

    中國己進入們，相信卜市公司財務報告的國內外比較會越來越受到人們的重視，既懂我國會計理論、實務，又懂西方會計理論、實務的高級會計人才將成為緊缺人才。
  2. On the issue of inherent management of the enterprises, liu laid stress on the selection and control of the talents, based on the cognition that “ to take good charge of an enterprise, it should be in the first place to find a good specialist ” and “ all people are not perfect and all talents are not generalists ”. he was open - minded enough to absorb the idea of “ scientific management ” believed by the current enterprises in the west and establish the cost accounting system and the department organization and management system, bettering up the control both of finance and organization and improving the enterprise benefits

    在企業內部管理上，他從「要辦好企業，首先得物色好專門人才」及「人無全人，才無通才」的認識出發，重視「人才」的選聘和管理;以開放的心態，吸收西方近代企業「科學管理」思想，建立成本會計制度和分科層組織管理制度，改進企業財務管理和組織管理，提高企業效益。
  3. Stock was born more than 300 years ago. though there are more classical stock investment theories, those theories which apply morden arich to analyze the stock market with date triumplantly cannot be seen usually. this paper combination : the system engineering theories, the stock certificate investment theories, the statistics theories, the western economics theories. and the finance accounting theories, independence to bring up : the method of the coefficient change of the frame of reference, the energy theories of the stock market. and excerpt the analysis method of expectation - effect

    本文結合：系統工程、證券投資、概率論與數理統計、西方經濟學與財務會計學等理論，提出了：參照繫系數變動法，能量理論；引用了期望效用分析法以及即將撰寫的中值股票理論，股市風險理論等組成一個完整的股市預測與分析系統，希望為廣大股民提供一種簡單實用、準確及時的分析工具。
  4. In accordance with the wide application of accounting computerization in enterprises, it puts forward concrete control methods for enterprises " electronic information systems is suggested and the internal control mode of the computerization system is established. the paper surveys and analyzes the present situation and difficult realign of enterprises " internal control, points out reasons of the weakening financial monitor in our country, and on this base advances measures to improve it. in this paper, taking the northwest machine plant as a sample to study, the emphasis is laid on contents of it in the view of theory and practice, and synthetically analyzes its science, practicality and operability of each method, we concretely designs the foundation and methods of the internal financial control, hence to explain the practicality and operability of internal financial control system, and also to provide large - middle scale enterprises a reference case of realizing the actualizing internal control for nation

    本文以企業作為控制主體，闡述了內部財務控制的理論基礎? ?內部控制理論以及其歷史發展進程，提出企業內部控制的五大要素，建立內部控制的基本原則、目標等基本理念；根據我國關于內部控制規范要求，較詳細的論述了企業內部控制的十種方法；針對會計電算化在企業的廣泛採用及存在的問題，為企業電算化系統的控制提出具體控制方法，並建立了電算化系統的內部控制模式；並且論文對企業內部控制的現狀、難點作了調查和分析，指出我國目前內部控制和財務監督弱化的原因，在此基礎上提出了改善的對策；在論文中以西北機器廠作為研究對象，重點對企業內部財務控制的內容從理論與實踐的角度作了全面闡述，對各種方法的科學性、實用性和可操作性做系統分析，並對該企業貨幣資金控制的實施及效果評價，說明企業內部控制體系的有效性和可行性，為我國大中型企業實施內部控制提供參考例證。
  5. The reflection on orientating the objective of financial accounting in china

    中西方對財務與會計關系認識差異及原因分析
  6. In the 1st and 2nd chapter, the article analysis the condition of the traffic industry administration before the change to the function and finance and accounting management work, aiming at that putting forward is on the job changing, the problem that traffic industry finance

    在第上章介紹了西方發達國家政府、財政和行業財務管理職能的有關情況，以對我國政府職能轉變中的行業財會管理工作提供一定的借鑒。第二章在以上分析的基礎上提出了職能轉變后交通行業財務與會計管理的目標、原則、職能和模式。
  7. This article is based on the theories of enterprise income tax and accounting, from supervising and controlling tax source, drawing experiences from the west countries who have the better mechanism of how to supervise and control the tax, joining together the native supervising and controlling, after analyzing how to afnrm and calculate the income sum, how to supervise and control, put forward the method of how to supervise and control the income sum which should be taxed. from estimating the business enterprise income should be taxed, analyze the method of supervising and controling enterprise income before taxing, established and analyzed the model of income predicting, and tested the reliabilities

    本文以企業所得稅和財務會計理論為基礎，從完善稅源監控理論出發，借鑒西方發達國家現行相對比較完善的稅源監控手段，結合國內企業所得稅稅源監控情況，對企業所得稅稅源? ?應納稅所得額的認定、計算以及監測與控制進行分析，提出應納稅所得額監測指標和控制方法。從企業所得稅收入預測的角度，分析了企業所得稅稅源監控預測的方法，建立了收入預測的計量模型並進行了實證分析，檢驗了計量模型的可靠性。
  8. As the financial system reformation goes more further, the ccbs have no systematic advantages any more, meanwhile, the disadvantages like small - sized, weak bases, lack of capital and complex competition ability, especial the profit ability has became more and more obvious. according to the statistics offered by the china banking regulatory commission ( cbrc ), by the end of 2004. 11, the total assets of all the ccbs in china is 1. 9 trillion, and the equity is 693 billion. according to the five - category classification, the balance of non - performing loans ( npl ) is 9. 7 %, and the average capital adequacy ratio is 2. 7 %, while the average total assets is less than 0. 1 %, which is only 1 / 12 of american average level

    我國中小商業銀行的主力軍? ?城市商業銀行風風雨雨近十年，在過去的十年中，初步化解了多年積累的風險、在地方經濟發展中發揮了重要的作用;隨著金融體制改革的全面深化，城市商業銀行的體制、機制優勢逐漸與競爭對手同質化，規模小、底子薄、資本實力弱、綜合競爭能力差尤其是贏利能力弱的劣勢日益凸現，據銀行業監督管理委員會的統計，截止2005年11月，全國城市商業銀行資產總額為1 . 9萬億、所有權權益693億、按照貸款五級分類，不良貸款余額為1027億、平均不良貸款率為9 . 7 % 、平均資本充足率為2 . 7 % ，其中平均的總資產收益率不到0 . 1 %是美國平均水平的1 / 12 ，就是跟印度、馬來西亞等發展中國家比差距也不小，中小商業銀行的財務問題逐漸成為了其進一步發展的瓶頸，財務風險凸現，潛在的財務危機也日益加大。
  9. The second chapter comments on the western accounting theories of contemporary era, such as efficient market theory, then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market, points out that the efficiency of securities market means the efficiency of information and information ( mainly accounting information ) is the core of securities market, discusses in detail the information structure of securities market - information disclosure and information reflection

    第二章先對有效市場理論等西方當代財務理論進行評述，然後將會計基本理論與有效市場理論聯系在一起加以研究，探討了上市公司會計信息披露與證券市場之間的關系。指出證券市場的有效就是信息的有效，證券市場的核心正是信息（其中主要是會計信息） ，並詳細論述了證券市場的信息結構? ?披露信息與反映信息。
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