通用會計制度 的英文怎麼說

中文拼音 [tōngyòngkuàijìzhìdù]
通用會計制度 英文
gaap
  • 通 : 通量詞（用於動作）
  • 用 : Ⅰ動詞1 （使用） use; employ; apply 2 （多用於否定: 需要） need 3 （敬辭: 吃; 喝） eat; drink Ⅱ名...
  • 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...
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 通用 : be in common use; be current; apply or be used universally
  1. Through a research into the legislative cases and historical develpment of the adult wardship system, and a reflection upon social reality and present conditions of legislation, i think that an innovative reconstruction for adult wardship system should be performed at the point of the drawing up of the civil codes, and that contents of this system should be specifically designed

    通過對成年人監護制度的立法例和歷史發展考察，並結合我國的社會現實和立法現狀，我們應該利用民法典起草之契機對我國成年人監護制度進行變革性的重構，並對其內容作一些具體的設計。
  2. This paper rasised series methods to solve these problems of the corporate governance of the chinese listed companies by analysising the main problems of them and refering to the international successful experience. these methods include : establish one rational equity capitals structure which is balanced by multi - equity capitals, reform and perfect the " three meetings " system, establish one rational really bring shareholders conference into play, optimize the function of director board, strengthen the supervising of supervision committee, improve the incentive machanism to operator and employee, import the mechanism of stock option, implement the plan of the employee holding stock., and so on

    本文通過分析我國上市公司治理結構存在的主要問題，並借鑒國際上上市公司在治理結構方面的成功經驗，提出解決我國上市公司治理結構存在問題的一系列措施：改革與完善股權結構，建立合理的、多元股權相制衡的公司股權結構；改革與完善「三會」制度，真正發揮股東大會作用，優化董事會結構，增強董事會功能，強化監事會的監督；完善對經營者和公司職工的激勵機制，引入股票期權制度，實行員工持股計劃等等。
  3. The results show that : ( l ) adoption of the intermittent mean price instead of the point price at the end of the option will help to reduce the chances of profit - making manipulated by managers and to curb the manager ' s motive to control the stock price ; ( 2 ) generally speaking, stock price of mean price option is more incentive to the managers than that of the black - scholes ; ( 3 ) when the stock market slumps at the end of the option, mean price option will ensure a moderate insurance for the managers ; ( 4 ) when stock price slumps alone with the overall situation of the stock market in the intermittent option, mean price option. however, will be inefficient as an incentive. chapter four addresses the questions concerning the manager ' s manipulation of the stock price, and the increase of the option risks because of long - term slump of the stock market

    第三部分包括第三至五章，第三章針對時點價格容易被控制和時點價格的波動性太大，增加了經理期權的風險等問題，研究採用期權期內的平均價格替代期權期末的時點價格計算經理股票期權收益，構建了幾何型平均價格期權定價公式，並與black ? scholes期權定價公式進行了定量對比分析，結果表明： （ 1 ）採用期權期內平均價格替代期權期末時點價格有利於降低經理通過操縱股價的牟利機會，遏制經理操縱股價的動機； （ 2 ）一般條件下，平均價格期權股票價格對經理的激勵作用優于標準期權； （ 3 ）當臨近期權期末股價下跌時，平均價格期權能為經理提供適度保險； （ 4 ）當期權期內，股票受大市持續走弱影響而下跌時，平均價格期權失去了激勵作用。
  4. This text combines one ' s own characteristic of zibo communication, has analysed under the enviroment of present market, how through innovative overall arrival of incentive mechanism, strengthen rational use and scientific management of human resources, encourage the employeers to take up the heavy burden with courage, create the chance to show one ' s talent for them, realize the common development of enterprise and the staff, and provide the plan of design for zibo communication

    本文結合淄博通信的自身特點和狀況，分析了在當前市場環境下，如何通過創新激勵制度的全面啟動，進一步加強人力資源的合理使用和科學管理，鼓勵員工勇挑重擔，為他們創造脫穎而出的機會，實現企業和員工共同發展的問題，最終提出了建立淄博通信激勵機制與設計方案。
  5. 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。
  6. The standard system of the university performance audit must be established on economy, efficiency and effectiveness and constituted by the standard of economy and efficiency, the standard of effectiveness and the good system standard, in which the standard of economy and efficiency is reflected through funding structure, fund balance ratio, the resource use efficiency indicator and the fund use structure indicator ; the standard of effectiveness is reflected through educational standard, research capabilities, student training quality and social well - known and recognized degree ; the good system standard is reflected through school running thoughts, school target positioning, school regulation building, school

    高校績效審計標準體系必須圍繞經濟性、效率性和效果性來建立，由經濟性效率性標準、效果性標準、良好制度標準三部分組成。其中經濟性、效率性標準通過經費來源結構、經費結余比率、資源利用效率指標、經費使用結構指標四方面來反映;效果性標準通過辦學水平、科研能力、學生培養質量、社會知名和認可程度等指標來反映;良好制度標準通過學校辦學思路、學校目標定位、學校規章制度建設、學校教學質量監控及測評系統等方面來體現。
  7. At last, the paper solves the depreciation problems of the vessel that is sealed up for keeping and port and dock, bringing forward that the parts that are still worn down during the sealed period should be depreciated and the parts having no or less spoilage should not be depreciated according to the theory of parts measurement. the port and dock, able to be wholly renewed through locally overhauling in turn, should apply the method of replacement accounting to process accountancy. xin dawang ( finance and accounting ) directed by professor : shao ruiqing

    上海海運學院jn ：學位論義最後論述了封存船舶和港口碼頭的折舊問題，本文提出：在部件計價基礎上，船舶封存應只對封存時仍繼續損耗的部件計提折舊，其餘未使用或者損耗很小的部件則不計提折舊：港口碼頭可以通過局部輪番大修實現整體更新，每個泊位根據大修制度定期進行大修，等到所有泊位都經過大修以後，則整個碼頭都同新建的碼頭泊位發揮的效用相同，進而應運用重置會計對碼頭固定資產進行會計核算，以正確處理港口碼頭的修理支出以及折舊計提問題。
  8. Second, the uncertainty of the relation between education and employment can be represented by some criteria such as graduates " employment rate, educational benefit dispersion grade, and the level of overeducation occurrence rate. third, personal choice, school, work - force market and work place are significant factors that affect the uncertainty of the relation between education and employment. fourth, in a society of market economy, the uncertainty of the relation between education and employment is a " sword with double blades ", thus it is necessary to avoid the disadvantages of the uncertainty of the relation between education and employment from the perspective of institutional layout

    教育規模擴展和市場機制的共同作用，使得教育與就業之間也存在著不確定性； （ 2 ）教育與就業關系的不確定性可以通過畢業生就業率高低、教育收益離散程度、教育過度發生率高低等指標來進行表徵； （ 3 ）個人選擇、學校、勞動力市場和工作場合是影響教育與就業關系不確定性形成的重要因素，貫穿在教育與就業發生關系的全過程； （ 4 ）在市場經濟社會，教育與就業關系的不確定性是一把「雙刃劍」 ，因此有必要著重從制度設計的角度，對教育與就業關系的不確定性進行規避； （ 5 ）當前我國教育與就業關系的不確定性也開始顯現。
  9. Basis ( system of accounting of finance affairs of company of flow of goods " regulation, operating expenses but detail is : incidental expenses of welfare funds of management personnel salary, management personnel, traffic expense, carry, pack arrange cost of cost, insurance premium, exhibition, poor travelling expenses, retention fee, examine cost of commission of accumulative total of poundage of loss of cost, transfer fee, goods, service, import and export merchandise, advertisement

    根據（商品流通企業財務會計制度》規定，營業費用可明細為：經營人員工資、經營人員福利費、運輸費、運雜費、包裝整理費、保險費、展覽費、差旅費、保管費、檢驗費、中轉費、商品損耗、勞務手續費、進出口商品累計傭金、廣告費。
  10. Afterwards, we choose the listed company which is drawn the non - standard auditing opinions by cpa in 2000, as the studying sample, and the listed company which is drawn the standard auditing opinions, as the controlling sample. through linear return and logistic return analyse, we verify that there are the phenomenon of earnings management in china ' s listed company, on the other hand, we have found the general accounting meanings of earnings management

    隨后，我們又以2000年度被注冊會計師出具了非標準無保留意見的上市公司作為研究樣本，同時選取了同樣數量的被出具標準無保留意見的上市公司作為控制樣本，通過線性回歸分析以及logistic回歸分析的手段，一方面我們驗證發現了我國上市公司中存在的盈餘管理現象，另一方面我們也發現了上市公司經常採用的利潤操縱手段。
  11. A point of code construction should be given the highest priority to promote the setting and completing of market system in order to guarantee the stridding development of social economics. in this thesis, based on the key action and important position of chongqing in the motion of the great development of west part, analysis is made on the social, economical and political methods about the two typical cases of " safegard developing plan of chiqikou traditional neighborhood and reconstruction planning of huguang neighborhood hotel safegarding. in the last chapter, based on the construction of regulation, we set up a brief code system for traditional neghborhood safegarding planning

    本文正是由此出發，以重慶市在西部大開發戰略中的關鍵作用及地位為出發點，將「有所作為」作為其「制度建設優先的發展之路」的基點，以制度建設理論的基本概念作為論文觀點闡述的框架，結合重慶市五十年建設歷程的回顧及目前城市歷史街區保護的現狀，並將其置於國際舊城更新改造的大背景下，再通過重慶市「磁器口傳統街區保護發展規劃」 、 「湖廣會館及東水g 』 1保護性開發建設規劃設計」兩個案例的分析，制訂一草案性質的「歷史街區保護規劃規范」 ，從制度建設角度將歷史街區保護的行為納入規范化的框架內，以實現制度建設對社會經濟發履的巨大推動作用。
  12. From the development of circular economy in developed countries, we can get some experiences : ( 1 ) to improve the legal system ; ( 2 ) to accelerate cleaner production in enterprises ; ( 3 ) to enhance the research and development of science and technology ; ( 4 ) to reinforce environment education the idea of circular economy has been introduced in our country, and there are some problems for our development of circular economy, for example, the government, enterprises, and the public cannot act properly

    德國、日本等發達國家已經步入了循環型社會，這些國家的循環經濟發展歷程給我國提供了啟示：首先，要加強法制建設，制定環境經濟政策，加大資金投入力度，發揮政府的職能作用來構築循環經濟發展的制度環境；第二，要加快實施清潔生產，促進工業生態群落的耦合，在企業中開展環境會計與環境審計，通過企業變革來奠定循環的基礎；第三，要加大科技開發，保障循環的實現；第四，通過環境教育來促進公眾參與。
  13. It ’ s a realistic choice for china ’ s commercial banks share - equity remolding and listing overseas to gradually introduce the internationally general - purpose financial accounting principles, the transparency standards to china ’ s markets, and to guide china ’ s commercial banks to realize reformation and reorganization

    逐步將國際上通用的財務會計準則、透明度標準納入中國市場，引導我國商業銀行改革重組，是我國商業銀行股份制改造並實現境外上市的現實要求。
  14. Normally the circumstance falls, zhang is thin in the standard money of charge to an account that the amount of the economic business of account decides with system of enterprise interior accounting will decide, be in so zhang is thin in the mark that need not add a money designedly

    通常情況下，賬薄中記載的經濟業務的金額以企業內部會計制度確定的記賬本位幣來確定，所以在賬薄中不用特意加上貨幣的符號。
  15. In the perspective of the investors, the dissertation investigated the new systems to find out whether they makes the accounting information much more relevant to making - decision through regression analysis with the price model, and the data ( including share price, eps, net assets per share, business incomes per share ) were from 2000 to 2001

    其次，本文利用價格模型，通過對2000年和2001年上市公司股價、每股收益率、每股凈資產和每股主營業務收入的回歸分析，從投資者的角度，看新制度的實施是否提高了會計信息決策的有用性。
  16. So this paper tries to explore the differences and similarities through the comparison and analysis of the basic situations and the latest developments of the financial and accounting systems between china and france. in the meantime, it exposes the important role of the french financial and accounting system to that of china by introducing the main features of the french accounting mode, the last developments and the practice in some french companies

    本文試圖通過對中、法兩國財會制度基本情況及其最新發展的比較分析，結合法國公司的部分具體做法，揭示出中、法兩國財會制度的異同，同時根據法國會計模式的主要特點及其最新動態論述其對中國未來會計的發展所起的重要借鑒作用。
  17. Then the writer draws the conclusion that annual change of the patent grand period is u distribution, and sums up those factors of effecting patent grand period including patent censor system, patent action of enterprises and patent ' s economy value. in order to calculate patent grand period, the writer molds a dynamic multi - stage programming with the theories of technology innovation, marketing and game. on the basis of quantitative analysis the writer has discovered intrinsic relations between the pace of technology innovation and patent property, between cost structure and patent " economy value

    本文通過專利檢索系統進行大量的數據採集、數據整理，統計結果表明我國專利授權期年度變化呈u型分佈；總結出影響專利授權期的專利審查制度因素、企業專利行為因素和專利社會效益因素；並用技術創新學、運籌學、博弈論進行確定專利授權期的方法嘗試，把技術創新過程視為多階段動態規劃過程，把企業間的專利競爭抽象為stackelberg模型，設計出最優專利授權期模型；在對模型進行量化的基礎上，分析技術創新速度與企業獲得專利權、企業成本結構與專利社會效益之間的內在聯系。
  18. There are two broad categories of accounting systems : 1 ) the market - oriented common - law system, used by australia, canada, the united kingdom, the united states, and others ; and 2 ) the planning - oriented code - law system used by france, germany, japan, and several other asian countries

    會計制度分為兩大類： 1 ）以市場為導向的普通法制度，澳大利亞、加拿大、英國和美國等國家採用此法； 2 ）以計劃為導向的代碼法制度，法國、德國、日本和其它一些亞洲國家採用此法。
  19. Guarding against risks is a very important work to commercial banks. currency is just the commercial bank ’ s object to operate. the increasing and decreasing of monetary capital takes up most of the capital movement caused by kinds of business affairs

    本文通過對我國商業銀行經營現狀分析，從財務會計角度指出我國商業銀行風險形成原因，提出財會控制機制概念，並對財務控制機制在防範商業銀行風險中的應用進行了研究。
  20. At last, the author chooses enron company as a typical case for accounting ethics analysis in order to give some advice for accounting ethics construction of our country ; and advances the objectives and steps of the construction of accounting ethics. the author considers that the construction of accounting ethics is a systematic project which must combine accounting institution, legal system with credibility system and so on

    最後選取美國「安然」事件為典型，通過案例研究的方式對它進行了會計倫理分析，以期為我國會計倫理的建設提供一些啟示，並提出了我國會計倫理建設的目標和途徑，認為會計倫理建設是個系統工程，需要會計制度、法制和信用制度等建設結合起來。
分享友人
分享到 Line

分享到臉書