basic accounting 中文意思是什麼

basic accounting 解釋
基礎會計學
  • basic : adj 1 基礎的，基本的，根本的。2 【化學】堿性的，堿式的。3 【礦物】基性的，含少量硅酸的。4 【軍事...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of sfas no. 95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and sfas no. 95, evaluate the trisection method of sfas no. 95, deal the non - cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects

    本文總體上分為五部分：第一部分，美國現金流量表準則的研究及思考。從理財文獻中和sfasno . 95下「三分法」的比較、對sfasno . 95 「三分法」的評價、非現金交易的處理、廠房資產分期付款購買和分期收款銷售問題、不清楚的披露要求、第三方籌資交易問題等六個方面論述了美國sfasno . 95若干不一致性和模糊性。
  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. Began with analyzing asset reorganization ' s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization. on basis of the analysis and asset reorganization practice in china, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company

    本文從分析資產重組對會計基本理論與方法的影響入手，對上市公司資產重組中的幾個重大會計問題，包括公司並購會計方法的選擇、並購商譽會計、資產剝離和股權轉讓的會計處理、上市公司資產重組績效分析以及重組后會計運行機制的構建等進行了深入的理論分析和探討，並在此基礎上結合我國的資產重組實踐，提出了改進和完善我國上市公司資產重組有關會計問題處理的基本思路。
  4. Upon successful completion of the 2 subjects, participants will be awarded a certificate in basic accounting studies by the hkma

    成功修畢2個學科后?學員會獲管協頒發基本會計證書。
  5. Some basic ideas of teaching the course of computerized accounting

    淺議高職會計電算化教學
  6. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  7. Basic accounting unit

    基本核算單位
  8. My work involves various routine bookkeeping and basic accounting tasks including journal entries, verifying data and reconciling discrepancies, preparing detailed reports from raw data, and checking accounting documents for completeness, mathematical accuracy and consistency

    我的工作包括日常記帳以及基本的帳目清算任務，例如日記帳分錄、核對數據、理順差錯、為原始數據準備詳細的報告以及檢查帳目文檔的完整性、準確性和一致性。
  9. A : my work involves various routine bookkeeping and basic accounting tasks including journal entries, verifying data and reconciling discrepancies, preparing detailed reports from raw data, and checking accounting documents for completeness, mathematical accuracy and consistency

    我的工作包括日常記帳以及基本的帳目清算任務，例如日記帳分錄、核對數據、理順差錯、為原始數據準備詳細的報告以及檢查帳目文檔的完整性、準確性和一致性。
  10. Comparing with the old basic accounting standard, the new one has developed in many aspects : the property and status of the basic accounting standard are more explicit, the expression of objectives of financial reporting is more scientific, the expression of accounting principles is more refined and precise, the basic accounting standard generally constitute accounting elements and add the part of accounting measurement

    摘要新的《企業會計準則基本準則》與原基本準則相比，主要在以下方面有了新發展：基本準則的性質與地位更加明確；財務會計報告目標的表述更加科學；會計核算一般原則的表述更加精練和準確；對會計要素從總體上加以規范；增加了會計計量部分。
  11. Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee

    本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。
  12. Strengthening basic accounting of government department and state institutions

    淺談如何加強行政事業單位的會計基礎工作
  13. This article will demonstrate basic accounting analysis on some common manipulation methods used by corporations, and will give out appropriate and reasonable explanations to the final report users

    本文就企業常見的利潤操作方法進行了初步的會計分析，並試圖給報表的使用者一些恰當，合理的建議。
  14. Basic accounting period

    基本核算期間
  15. The formulation of the basic accounting hypothesis based on the method of axiomatization

    基於公理化方法的會計基本假設的設定
  16. On the necessity of basic accounting in state enterprise

    試論國有企業會計基礎工作的必要性
  17. With experience of accounting supporting work and familiar with basic accounting work

    做過財務輔助工作，對基本的財務工作較為熟悉。
  18. Study and practice of developing learning interest of students in teaching of basic accounting

    基礎會計教學中培養學生學習興趣的研究與實踐
  19. The learning interest of student plays an important role in the process of learning basic accounting

    摘要學習興趣在學生的學習過程中起著至關重要的作用。
  20. It is used by many enterprises home and abroad. from the field research done in digital china group of legend holding, i became interested in accounting system of erp and its reciprocal relationship with accounting control study. after a summarization of references and a discussion of erp system development and its present status in china, i discussed the reciprocity between erp system and basic accounting theory in three chapters

    本研究通過對國內外會計控制理論的文獻綜述，和對erp發展過程及在我國發展現狀的分析，筆者分三個部分論述了erp與會計控制理論的互動性：其一， erp環境下的會計證實會計是一個價值控制系統，並採用比較分析法將手工或電算化的會計系統與erp環境下的會計系統進行比較，論述erp環境下會計控制與前兩種環境下會計控制的不同之處。
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