basis of accounting 中文意思是什麼
basis of accounting
解釋
會計基礎- basis : n. （pl. bases ）1. 基礎；基底；臺座；【地質學；地理學】坡基。2. 根據，基準。3. 主要成份；主藥。4. 【數學】基。
- of : OF ＝Old French 古法語。
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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The second section described the accounting issues brought by cyber economy environment including the impact to the accounting suppose, accounting target, the content, the means, the process of accounting checking and the impact to the accounting information system. the third section described the ideas of the innovation of cyber economy environment emphases on the accounting business process reengineering, accounting information system innovation, assets affirmance, accounting settlement under the cyber economy environment. on basis of the third section, the fourth section analyzed the cyber accounting ' s origins, developme nt, characteristic and problems occurred in the development of the cyber accounting
本文共分四章，第一章論述了網路經濟環境下會計環境的變遷，分析了網路經濟的產生與特點，概述了電子商務及虛擬企業的特徵，並指出對企業的組織、生產、管理環境帶來的巨大變化；第二章闡述了網路經濟環境引發的會計問題，包括對會計假設、會計目標、會計核算內容、方法、流程及會計信息系統的影響；第三章提出了對網路經濟環境下的會計創新的設想，重點論述了網路經濟環境下的會計業務流程重組與會計信息系統的變革，網路經濟環境下的資產與會計確認，以及會計結算等方面的創新設想；在第三章討論內容的基礎上，第四章具體分析了網路會計的產生、發展及特點，並分析了網路會計發展過程中存在的主要問題，針對這些問題，提出了相應的對策。 -
On the basis of cash accounting most receipts of money are revenues and most expenditures are expenses.
按現金收付制規定，企業收到的現金大都作為收入處理，付出的現金大都作為費用處理。 -
On the basis of the accounting for executory contract, the dissertation continues to discuss the accounting of the derivative financial instrument
第三部分：以履行中合約會計研究作為理論基礎，文章繼續對衍生金融工具進行深入研究。 -
The dissertation begins with the further discussion attributions of the economic contract, and comparing the economic contract with the ordinary economic contract and financial instruments, i think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory
本文共分四部分：本文首先對衍生金融工具的經濟屬性進行了較為深入的探討，並將其與一般經濟合約和基本金融工具進行了比較分析，認為衍生金融工具本質上是一項經濟合約，具有所有經濟合約所具有的共性，衍生金融工具的會計處理應建立在對履行中合約的會計處理基礎之上，否則對衍生金融工具的會計處理就會缺乏理論基礎。 -
Accounting as the basis of economic management is the footstone of socialism market economy
摘要會計作為經濟管理工作的基礎，是社會主義市場經濟的基石。 -
Section four, on the basis of discussion of the three sections above, point out the problems in the running accounting system
第四節，在前三節論述的基礎上，指出我國現行會計制度中存在的問題和不足。 -
This paper, based on the researching achievements of home and abroad, respectively studies and introduces the elementary theory and accounting treating of the preferred stock, stock warrant and treasury stock. the paper expounds the meanings of carrying out the system of the preferred stock, stock warrant and treasury stock in different angles, combined with relevant laws or regulations of our country, this paper proposes creatively accounting treating process or module of carrying out the preferred stock ' s redemption of our country in the future, and studies cash basis ' s accounting treating problem about the stock ' s transformation
本文在借鑒國內外研究成果的基礎上，分別研究和介紹了關于優先股、認股權證及庫藏股的一些基本理論知識，分別佔在不同角度和立場充分論述了在中國開展優先股、認股權證及庫藏股制度的意義，結合我國的相關法律規定，創造性地提出了未來我國開展優先股贖回業務的會計處理程序或模式，並且對在關于股票轉換業務中涉及現金收付的會計處理問題進行了研究。 -
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。 -
The application of modified cash basis in accounting in universities
在高校會計中的應用 -
Under cash basis of accounting, which in accordance to rea ? lization principle, revenues are recorded in the period in which cash is received ; expenses are recorded in the period in which cash is paid
按照與收入實現原則一致的收付實現制，所有收入在實際收到現金時登記人賬，所有費用在實際支付現金時登錄入賬。 -
From the perspective of property rights, the implementation of the credit system demonstrated the accounting objectives of an university, strengthened the cash basis of accounting, made continued operation of accounting and accounting assumptions phases verifiable, and enhanced the understandability, comparability and match ratio of the accounting information
從產權視角分析，學分制的實施顯現了高校會計目標，強化了會計收付實現制基礎，使得會計持續經營及會計分期假設具有了可驗證性，提高了會計信息的可理解性、配比性與可比性質量特徵。 -
The gradual way adopted by accounting reform and imposed characteristic form the basis of analyzing the costs of accounting reform
我國會計改革所採取的漸進式道路和強制性特徵又構成了改革成本分析的基礎。 -
Successful experience and instructions of government accounting on the basis of western countries reform
西方國家政府會計基礎改革經驗及對我國的啟示 -
The focus of improving china ' s government accounting and financial reports should be on definition, the model and the basis of government accounting and financial reports so that the systematic and regulated governmental accounting and financial reporting system with chinese characteristics can be established and comparable to the public sector accounting around the world and the reality and completeness of financial information provided by the government to the public can be guaranteed as well
我國政府會計與財務報告應該借鑒國際公共部門會計與財務報告的通常做法，吸收我國企業會計與財務報告改革的成功經驗，進行改進和完善，並著重從政府會計內容，政府會計模式，政府會計基礎及政府財務報告等方面進行改革，真正建立具有中國特色，與國際公共部門會計可比的科學規范的政府會計與財務報告體系。 -
On the basis of accounting in institution, this article puts forward amendments for reference to three concrete accounting business such as irregular loss of existing goods, reception of invisible assets contribution and income tax
摘要文章從事業單位核算基礎出發，對事業單位存貨非正常損失、接收資產捐贈及所得稅等3種具體會計業務的處理提出了修改意見。 -
On the basis of accounting earnings information of the listed companies under the current accounting system, starting from the core earnings, in combination with other financial information, in full consideration of the essential characteristics of earnings quality of the listed companies, with the methods of corporate finance and econometrics, this thesis amends the traditional methods of evaluating the quality of listed company ’ s earnings to make it more scientific and reasonable. therefore, the thesis will enhance information users ’ comprehensive ability to evaluate the accounting earnings information
本文以現行會計制度下上市公司的會計盈餘信息為基礎，從核心盈餘出發，並結合其他財務信息，在充分反映上市公司盈餘質量本質特性的前提下，運用公司理財學、計量經濟學等方法，對上市公司盈餘質量的傳統評價方法進行修正，使之更為科學合理，從而提高信息使用者對會計盈餘信息的綜合評判能力。 -
New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective
新準則在內容上有六大創新：即會計目標融決策有用論與受託責任論為一體；權責發生制確定為財務會計的一項基本假定；單獨系統地明示會計信息質量要求；利得、損失首次納入財務報表要素；全面系統規定會計計量屬性；以會計假設、目標和對象為起點構建在本準則。 -
Try to discuss connection with accrual basis and cash flow basis of accounting
試論現金流量會計與權責發生制會計的關系 -
Article 16 the accrual basis of accounting shall be adopted in accounting records and financial reports
第十六條會計核算應當以權責發生制為基礎。 -
Traditional incentive pay schemes are primarily divided into two kinds : one is built on the basis of accounting model ; the other built on the basis of market model
傳統的激勵性報酬計劃主要分為兩種：一種是建立在會計模型基礎上；另一種是建立在市場模型基礎上。
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