accounting subject 中文意思是什麼

accounting subject 解釋
會計科目
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • subject : adj 1 受…支配的，附屬的，從屬的，受支配的。2 易受…的，易遭…的，動不動就…的，易患…的 （to）。3 有...
  1. As an unattached subject, accounting has its own rule

    摘要會計學作為一門獨立的學科，有其自身特有的規律。
  2. 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。
  3. When handling accounting affairs pursuant to law, an accountant shall be subject to the direction and supervision of managerial officers

    前項主辦會計人員之任免，公司章程有較高規定者，從其規定。
  4. The accounting professor mr. yang ji wan has predicted, “ under the it environment, the accounting, as an independence subject, will convert toward the edge academics gradually

    會計學家楊紀琬先生曾預言: 「在it環境下，會計學作為一門獨立的學科將逐步向邊緣學科轉化。
  5. Article 63 a one - person limited liability company shall make a financial statement at the end of every fiscal year, which shall be subject to the audit by an accounting firm

    第六十二條一人有限責任公司不設股東會。股東作出本法第三十八條第一款所列決定時，應當採用書面形式，並由股東簽字後置備于公司。
  6. The arbitration commission shall establish and perfect a financial accounting system according to relevant state provisions in order to strengthen financial management and income / expenditure management and be subject to the supervision of financial, audit, taxation, and price departments

    並按照國家有關規定，建立、健全財務核算制度，加強財務、收支管理，接受財政、審計、財務、物價等部門的監督。
  7. But, since from last century since 90 ' s, because of the research for the financial accounting realm, especially for the establishment and perfect search of the financial accounting standard system, drew on a lot of researcher ’ s concerns, also a certain extent caused the management accounting theories research is still not normative, the whole subject ’ s construction sank into " what should one do ". the theories comes from practice, and the practice can proved the theories correct, only by so, then can create and develop the management accounting practice

    會計學科在我國一向是偏重於規范研究的，但由於上個世紀90年代以來，對財務會計領域的研究，特別是對財務會計準則體系的建立與完善的研究，吸引了學術界太多的關注，在一定程度上也導致了管理會計理論研究至今仍不規范，整個學科建設陷入「何去何從」的尷尬境地。理論來源於實踐，並且必須要回到實踐中去用實證法加以驗證，只有這樣，才能創造與發展管理會計實踐。
  8. Entrepreneur manpower capital is accounting so as entrepreneur this special manpower capital is research object, synthesize to utilize management study, method and much subject theories such as economy, behavior science and accounting, have founded the basic frame of entrepreneur manpower capital accountant

    企業家人力資本會計以企業家這一特殊的人力資本作為研究對象，綜合運用管理學、經濟學、行為科學和會計學等多學科理論和方法，構建了企業家人力資本會計的基本框架。
  9. This article aims at making a deep study on the confirmation of the reason and seriousness of false statement, legal principle basis of civil compensation responsibility, responsibility subject and potential plaintiff, accounting methods and lawsuit - realization mechanism

    本文以「銀廣夏」事件為背景材料，對虛假陳述產生的原因及重大性的認定、民事賠償責任法理基礎、責任主體和潛在原告、賠償方法的選擇、訴訟實現機制等方面做了深入研究。
  10. Certainly there are business opportunities on the mainland for our services industries, especially those in the public services sector such as accounting and medical services. but since these services industries are subject to government supervision, they will have to deal with more complicated problems if they are to expand into the mainland

    現在卻不一樣，要拓展內銷市場，服務行業，尤其是那些涉及公共事務，需要接受監管的服務性行業，例如會計、醫療等專業，要向內地延伸，其所涉及的問題就更加復雜。
  11. This also is building the new management model of traffic finance and accounting and the foundation of content at the same time. at present, our country economy is being in the generation of phase in 21 beginning of the century, and the traffic cause also is in never existed before quick development particular period, and that the face government function changes and economical with the international meets the rail, and it is back especially to join wto, and whether traffic finance and accounting can work to suit the development requirement of traffic cause, various kind of finance and accounting problem in the creativeness settlement traffic cause development, further builds with the new finance and accounting management model of perfect traffic industry, is puts at the important subject in face of us. this thesis is being takes this as the purpose, and history and present situation are being in progress on the foundation fully analyzed what the finance and accounting to the traffic trade was worked, and the person who according to the government function changes concerned asks the basic train of thought that catching hold of before one that all finance and accounting reformation is worked, the research problem newly, solves new the problem, puts forward suiting the basic pattern of the finance and accounting of traffic trade development management work

    目前，我國經濟正處於21世紀初期的發展階段，交通事業也處於前所未有的快速發展時期，面對政府職能轉變和與國際經濟接軌，特別是加入wto后，交通財會工作能否適應交通事業的發展要求，創造性解決交通事業發展中的各類財會問題，進一步建立和完善交通行業新的財會管理模式，是擺在我們面前的重要課題。本論文正是以此為目的，在對交通行業財會工作的歷史和現狀進行充分分析的基礎上，抓住當前各項財會改革工作的基本思路，按照政府職能轉變的有關要求，研究新問題，解決新問題，提出適應交通行業發展的財會管理工作的基本模式。武漢理工大學碩士學位論文文章在第1章幫墓且重對職能轉變前交通行業行政與財會管理工作的狀況進行了分析，旨在提出在職能轉變前，交通行業財會管理工作存在的問題。
  12. Listed companies accounting policy is an important subject in the accounting researches in western countries. especially nearly three decades, western scholars have made unremitting efforts on it and they have formed the system of theories that can be represented by the positive accounting theory

    上市公司會計政策問題是西方國家會計及資本市場研究中極為重要的研究課題，特別是近三十年來，西方學者進行了不懈的努力，形成了以實證研究為代表的比較系統的理論。
  13. According to this, management accounting, as a subject combined business management with accounting, is also influenced by the change of economic environment

    相應地，作為融企業管理與會計為一體的管理會計學科，其理論發展也受到了社會經濟環境變遷的強大沖擊。
  14. And, the affections to economic subject accounting from external and internal environment are complementary

    外部環境與內部環境對經濟主體會計的影響是相輔相成的。
  15. ( 2 ) some studies are made for the subject of various effects on wave propagation and ground motion of multi - dry, multi - saturated, and alternate dry and saturated soil layers. a comprehensive computer program is compiled, accounting for soil dilatancy, linear and non - linear constitutive relation, rigidity degradation and suiting to any combinations of soil layers, dry and / or saturated with different thicknesses, properties, continuity conditions at interfaces, and inputs at base and top boundaries. from the numerical results obtained for a quite large number of typical cases, some knowledge of general trends of response for, especially, the cases of alternate dry and saturated soil layers are gained both quantitatively and qualitatively

    （ 2 ）對不含水土層分層排列、飽水土層分層排列、不含水土層與飽水土層分層交錯排列情況下對波傳播和地面運動的影響做了一些研究，考慮到土壤的剪脹性、線性和非線性本構關系，剛度退化等因素，編制了可適用上述各種情況和任意多土層（包括含水或不含水、力學性質不同、厚度不同、邊界連續條件不同等） ，在不同基底輸入或上邊界輸入作用下的通用分析程序，通過對相當數量的典型情況進行的分析計算，得到了一些趨勢性的認識，特別是對飽水與不含水土層分層交錯情況，取得了一些新認識。
  16. There has been little paper on calculating original conversion price of convertible bond so far. the subject matter of this paper is just calculating original conversion price of convertible bond by b - s model, presenting the author ' s own assumes and testing this assume by practice case, which may be its special character. zhou weigong ( finance & accounting department ) directed by jin liyu

    盡管在初始轉換價格的確定這一方面，國內、國外鮮有論文剛，但本文的重點恰恰就在於對運用b七模型確定可轉換債券的初始轉換價格進行探討，提出了自己的設想並用具體案例進行了檢驗? ?這也可以說是這篇論文的獨特之處吧。
  17. Today, as the globalization of the economy and the regionalization of the economy are shooting, the contradictions between the nationalization and the internationalization of the accountancy have been sharpening. international accountancy, being a brand - new subject, is beginning a new epoch characteristic of the accounting coordination among nations. the internationalization of the accountancy is inevitable

    在全球經濟一體化和區域經濟迅速發展的今天，會計國際化與本國化的矛盾日益尖銳，國際會計作為一門嶄新的會計學科，也正迅速步入一個以國際間會計協調為主要特徵的新時代，會計國際化已大勢所趨。
  18. Through analysing the basic theories and reasons, gathering and reviewing the related law and regulations, discussing the disputed problem of the liability for tort, the author of this thesis reach conclusions as follows : it is the origin of law that embodies the professional responsibility of cpa in view of the legal liability of auditing. as far as the civil liability for tort of cpa ` s negligent act to practice is concerned, the subject of liability relates directly to the organization form of the accounting firms. whether liability for breach of contract or for tort that cpa should be taken against customers depends on the reason of sue which the customers choice

    在界定與注冊會計師執業過失行為相關的民事侵權責任時，責任主體與會計師事務所組織形式有直接關系;責任主體對客戶的責任:若以違約訴之則應承擔違約責任，若以侵權訴之則應承擔侵權責任;選擇已知第三人原則作為確定第三人范圍的標準;主張以過錯推定原則作為注冊會計師執業過失行為民事侵權責任的歸責原則;確定構成要件時，應當將違法行為包含在過錯要件之中，即構成要件包括:損害事實、行為與損害事實之間的因果關系、行為人的過錯。
  19. Accounting standards is a common accounting rule, which is formed in the long international accounting development historiography, along with the constant development of accounting theory and real affair, nowadays, it has already become the main subject in many countries accounting research

    會計準則是漫長的會計發展史中在國際上形成的一種會計規范的通用形式，隨著會計理論和實務的不斷發展，如今會計準則已經成為世界各國會計理論和實務的主要課題。
  20. Essentially, life insurance reserve is a liability. on one hand, it is central subject of life insurance accounting, and on the other hand, it is the direct base of solvency to an insurance company of life

    另一方面，壽險責任準備金是壽險公司償付能力的直接基礎，對其科學、充分的計提是保證壽險公司償付能力的最根本手段之一。
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