accounting structure 中文意思是什麼

accounting structure 解釋
核算結構
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • structure : n. 1. 構造，結構；組織；石理，石紋。2. 建造物。3. 【化學】化學結構。4. 【心理學】（直接經驗中顯現的）結構性，整體性；整體結構。adj. -d ,-less adj.
  1. Financial accounting issues derived from defect in equity stock structure of listed company

    上市公司股權結構缺陷帶來的財務會計問題
  2. Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies

    摘要子公司的財務控制問題日顯突出，解決的對策是：建立科學的子公司股權控制結構；加強對子公司進行授權控制；建立科學的責任預算制度；制定科學的財務報告制度；利用現代化的信息網路系統，建立經營業務結算網、會計核算網和網上銀行結算系統；完善對子公司的考核指標體系；向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計，實現對子公司的財務監督。
  3. Administrative structure and accounting control of enterprises

    公司治理結構和會計控制觀
  4. It is an important study - subject to improve the business accounting reports of our country. based on the environment of china social economics and starting - point to meet information demand of information user, connected to international accounting conventions the paper studies the basic theories of accounting reports which contain the development of business accounting reports in order to seek the limitation existed current business accounting reports of our country. so, it improves the structure of business accounting reports and report forms, and makes the accounting reports become better

    本文立足於中國社會經濟環境，以滿足信息需求者的信息需求為出發點，深入剖析我國現行企業會計報告存在的局限性，對制約我國企業會計報告發展的會計基本理論問題進行深入研究，在此基礎上改進了我國企業會計報告的結構和報告方式，從而彌補其局限性，也為如何構建比較完善的企業會計報告模式提供新思路。
  5. The first part put forward the reasons of difference between the enterprise income tax and accounting structure, mainly from the theories

    第一部分指出企業所得稅制度與會計制度存在差異的原因，主要從理論層次進行分析。
  6. Thus, we need to use the accounting structure which relates them to examine where pressures exist, and to alleviate or relieve these pressures

    因此，我們需要建立一個同時涉及經濟與環境的賬戶體系，以便檢查哪裡存在壓力，以及如何去減輕或者解除這種壓力。
  7. After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax ' s calculation and collection

    經歷兩次大變革后，企業所得稅制與會計制度差距拉大，增加了稅款計算與徵收的難度。
  8. Thus, the new whole set management, taking customers interest first, with the aim of value increment and the strategy of “ cross integration ” is changing the resource allocation pattern and accounting structure

    至此，以客戶為出發點，以價值增值為目的，以「橫向一體化」為戰略的一整套管理方式，正在改變著資源配置模式，從而也在改變著會計的結構。
  9. Emergy, which was based on energy, has an energy accounting structure to translate the energy flow, material flow, money flow, population flow into a common basis as emergy, so the principal work in this thesis included : 1

    對能流、物流、貨幣流、人流等基本生態流進行能值分析，尋找城市系統中能源與環境矛盾產生的根本原因，並提出相應的解決方法。
  10. Compared the present environmental evaluation, and pointed out the imperfection ; analysis the relation between the environmental problem with the energy from two aspects of environment and economic with energy and environment. 2. come up with the energy accounting structure of eco - economic system, and use ema to calculate the emergy of the five flows of beijing from 1995 to 2000

    本論文的研究工作主要包括以下幾個方面： （ 1 ）分析了現有的環境評價體系中的不足之處，以環境協調性評估lca的評價方法為例，逐項列出系統能量損耗，從環境與經濟、能源與環境兩個方面來探討能源與環境相互作用的機理。
  11. The second part is the compare and analysis of the system of enterprise income tax and accounting structure from practice in detail, to compare and analyze the two ' s difference in income affirmation, deducting items, assets handling, investing, debts reconstruction and dealing with ones related, and so on

    第二部分是對企業所得稅制與會計制度從實務層次進行具體的比較分析，在收入的確認、扣除項目、資產的處理、投資、債務重組及關聯方交易等方面，對會計制度和企業所得稅制度的差異進行了分析比較。
  12. Starting from this point, in this dissertation compare and an alyze the system of enterprise income tax and accounting structure. firstly to analyze the two ' s different theoretical sources ; secondly to compare the two ' s difference from practice ; at last to provide my own opinion, which is the fixed position of the two ' s relation and how to coordinate them from the system of enterprise tax income

    本文正是從此出發，通過企業所得稅制與會計制度的比較分析，首先談二者存在差異的理論根源，然後從實務層次具體對二者的差異進行比較分析，最後提出本人對此問題的看法，即對二者關系的定位及如何從企業所得稅制的角度去協調。
  13. The system of enterprise income tax experienced two great reforms, which were the " tax payments instead of profit deliveries to the state " in 1983 - 1984 and the establishment of united state - owned enterprise income tax in 1994 ; at the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000

    經濟體制改革的深入和市場經濟的發展，促使企業所得稅制度與會計制度不斷改革。企業所得稅制先後經歷了1983 - 1984年的「利改稅」到1994年建立的統一的內資企業所得稅兩次大變革。同時，會計制度也從1993年的分行業會計制度到2000年全行業統一會計制度的重大演變。
  14. Centralized accounting system is a new kind of management system of accountant. the internal control theory concludes internal check. internal control and internal control structure

    內部控制理論主要包括內部牽制、內部控制和內部控制結構，本文所指的是內部控制結構。
  15. Accounting choice is determined to influence one or more of the firm ' s contractual arrangements. such contractual arrangements include executive compensation agreements and debt covenants, the primary function of which is to alleviate agency costs by better aligning the incentives of the parties. however, depending on the structure of these contracts, ex post accounting choices may be made to increase compensation or to avoid covenant violation

    事實上，企業賴以生存的利益相關者不僅僅包括經理人員和股東，債權人、員工、供應商、消費者、政府等，也與企業的利益緊密相關;顯然，科斯企業理論及其以後的發展，對企業的認識存在著一定的局限性， 「公司是由持有該公司普通股的個人和機構擁有」的傳統觀點過于狹隘。
  16. Therefore, it is high time that we paid close attentions to corporate governance structure and established the corresponding accounting model

    因此，探討我國公司治理結構並建立相應的會計模式已經迫在眉睫。
  17. False accounting information and corporate governing structure

    會計信息失真與公司治理結構
  18. In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the " gone " theory and the iceberg structure theory are introduced and analyzed ; further, the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed, including the development process of the usa ’ s researches on the fraudulent audit, the researches on the process of the usa ’ s audit standards setting, the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on. the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the usa ’ s

    在第一章「國外審計界對舞弊行為的理論研究」中，介紹並分析了西方審計理論界揭示舞弊行為的舞弊風險因素理論、 「 gone 」理論、冰山結構理論;系統說明了美國獨立審計界對舞弊行為的研究成果，包括美國獨立審計界對舞弊行為研究的發展過程、美國舞弊審計準則的制度變遷狀況及美國證券市場中舞弊行為的癥結分析;探索了西方資本市場中舞弊行為的規律性、環境線索和舞弊行為特徵，並對美國近期發生的重大會計舞弊案件進行了剖析。
  19. The structure of the study are as follows : chapter 1 introduces research background ; chapter 2 gives an overview of theoretical basis including that of assts and goodwill ; chapter 3 as the key sector of the paper, analyzes the recognition and measurement of goodwill ; chapter 4 is about the re - recognition of goodwill, including amortization test and impairment test ; chapter 5 explains the status quo of goodwill accounting in china and some suggestions are put forward too

    第二章理論基礎，包括資產的基本理論和商譽的基本理論。在資產的基本理論部分主要闡述了資產的定義以及它的確認與計量，在商譽的基本理論部分從它的概念出發，從性質、構成要素著手，進而分析商譽的特點。由於商譽的作用時限與價值變化非常特殊，因而在此部分筆者還對其作了專門研究。
  20. Then impc should change its financial organization structure. the financial management division and the accounting division are different

    針對母子公司體制和總分公司體制建立不同的財務管理體系。
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