記賬規則 的英文怎麼說
中文拼音 [jìzhàngguīzé]
記賬規則
英文
recording rules- 記 : Ⅰ動詞1 (把印象保持在腦子里) remember; bear in mind; commit to memory 2 (記錄; 記載;登記) writ...
- 賬 : account
- 規 : Ⅰ名詞1 (畫圓形的工具) instrument for drawing circles 2 (規則; 成例) rule; regulation 3 [機械...
- 則 : Ⅰ名詞1 (規范) standard; norm; criterion 2 (規則) regulation; rule; law 3 (姓氏) a surname Ⅱ...
- 規則 : 1. (規定的制度或章程) rule; regulation; ordination; prescribed procedure; rope 2. (整齊) regular
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In this thesis, based on activity based classification, there are three subjects to be researched, that is, how to build and express cost caculation rules, how to support many caculation methods and how to support more quick and accurate cost caculation. moreover, this thesis lucubrates a flexible cost cacaulation model. this model bases on advanced cost theory - - activity based classification, and it includes the building of abc ' s cost caculation model, the receptions " automatical accumulattion and transformation rules, the storage and use motivating causes rules, the diverse cost distribution and supporting many cost caculation methods. besides, the model brings forward rules about cost information transformation and accumulattion, rules about keeping business records, rules about motivating causes ’ accumulattion, rules about cost distribution and formula language. what ’ s more, it builds a rule engine, and all of these make this model meet enterprises ’ demand for using many cost caculation methods, and then simplify operators ’ operation. also, it can realize cost accumulated more accuratly, keeping business records more promptly and cost analysed more intensively, and then give supports to enterprises ’ further decision with related data. in the third chapter, it expounds the design and realization of this flexible cost cacaulation management system, and use one model case to validate its legitimacy, which explains that with j2ee technology and mvc design pattern, this system has good features of reuse and adaptability. at last, it introduces its application in china resource alcohol co., ltd
本文以作業成本法為理論基點,圍繞著如何建立成本核算規則並給予表達、如何支持多種成本核算方法以及如何提供更為快捷、精確的成本核算等三大主題展開深入的研究,並建立了多適應性成本核算模型。該模型以先進的成本核算方法作業成本法為理論基礎,涵蓋了從作業成本核算模型的建立到成本單據自動歸集轉換等規則的提取,從動因量存儲使用等規則的建立到成本多樣化分配以及支持多種成本計算方法等全部內容。在對成本核算規則進行分析和表達的基礎上,該模型提出了基於作業成本法的成本信息轉換存儲規則、記賬規則、動因量歸集規則、分配規則以及計算公式語言,並建立了基於這些規則的規則引擎,從而使得該模型能夠滿足企業多種成本計算方法的需求,簡化了企業人員的操作過程,並且實現了更為準確的成本歸集,更為迅速的成本制單,以及更為細化的成本分析,為企業的進一步決策提供了有力的數據支持。Accountant report calculates change and manual fiscal distinguishs main show to be in the following respects : ( 1 ) operation tool is different ; ( 2 ) the carrier of accountant data and information is different ; ( 3 ) data processing speed, accuracy and deepness development are used different ; ( 4 ) book - keeping regulation and correct wrong method differs ; ( 5 ) program of zhang wu processing is different ; ( 6 ) the method of account setting and zhang book that register is different ; ( 7 ) the constituent system that the accountant works is different ; ( 8 ) money is met the quality of personnel is different ; ( 9 ) built - in control system is different
會計電算化和手工會計的區別主要表現在以下幾個方面: ( 1 )運算工具不同; ( 2 )會計數據與信息的載體不同; ( 3 )數據處理速度、準確性與深度開發利用不同; ( 4 )簿記規則與更正錯誤的方法不同; ( 5 )賬務處理程序不同; ( 6 )賬戶設置和賬簿登記方法不同; ( 7 )會計工作的組織體制不同; ( 8 )財會人員的素質不同; ( 9 )內部控制制度不同。Accounts : provide account service according to chinese accountant rules, edit expense list, also provide consulting for financial policy, standard financial calculation, rational tax declare, annual audit and tax liquidation
代理記賬:根據中國會計準則或特定要求進行代理記賬、編制費用支出表;並提供有關經營過程中可能遇到的財稅政策咨詢、財務規范核算指導、稅賦合理化咨詢;代理代表機構年終審計及稅務匯算清繳。For an enterprise of which the incomes and expenses are mainly valuated in the currency other than rmb, it may choose a currency as its functional currency according to article 5 of the present standards
業務收支以人民幣以外的貨幣為主的企業,可以按照本準則第五條規定選定其中一種貨幣作為記賬本位幣。Article 15 where an enterprise does not choose rmb as its functional currency, it shall translate its financial statements into rmb financial statements according to article 12 of the present standard
第十五條企業選定的記賬本位幣不是人民幣的,應當按照本準則第十二條規定將其財務報表折算為人民幣財務報表。分享友人