comprehensive accounting 中文意思是什麼

comprehensive accounting 解釋
綜合核算
  • comprehensive : adj. 1. 廣泛的，全面的，完整的，包含多的，綜合的。2. 有理解力的，悟性好的。adv. -ly ,-ness n.
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. In recent years, fasb, asb, and iasb undertake projects on revenue recognition, leading to a new comprehensive accounting standard on revenue recognition or amendment to the related guidances on revenue and liabilities in certain of the concepts statements or framework

    近年來，包括美國、英國、國際會計準則委員會在內的國家和國際組織先後致力於制訂新的收入確認準則或修訂原有的準則，以更好地規范實務中的收入確認問題。
  2. With china ' s entry into the wto, pangang ( group ) corporation ’ s leaderships recognized the need to seize opportunities and meet the challenge of economic globalization, the introduction of advanced management ideas and means to transform the traditional enterprises, and establish pangang ( group ) corporation financial management information system, and achieve financial centralized management, a financial settlement, accounting, budget, control, analysis integration of financial management information platform and the progressive realization of financial and business ’ s integration in the future, at last ultimate pangang ( group ) corporatio ’ s achievement of a comprehensive information technology

    隨著中國加入wto ，攀鋼公司領導認識到必須抓住機遇、應對經濟全球化的挑戰，引進先進的管理思想和手段來改造傳統企業，建立攀鋼（集團）公司財務管理信息系統，實現財務集中管理，形成財務結算、核算、預算、控制、分析一體化的財務管理信息平臺，並在今後逐步實現財務業務一體化，最終實現攀鋼全面信息化。
  3. According to economic accounting, we choose comprehensive manage way which can give consideration to both effect and economy

    根據經濟核算，選擇兼顧處理效果和經濟性的橋頭路堤處治方案。
  4. The recognition and measurement also involve difficult accounting problems, such as derivative financial instrument accounting, inflation accounting, intangible assets accounting and accounting for foreign currency statement translation, etc. two main points are innovative : the theoretical foundation of comprehensive income in accounting and economics ; the colored reporting model of comprehensive income

    本文創新性研究主要包括:首先，根據現有的經濟學和會計學理論分析和總結了關于全面收益問題的理論基礎;其次，在對各國財務業績報告改革進行歸納分析的基礎上，借鑒國外研究成果提出了全面收益的「彩色報告模式」 。
  5. It also has real necessity to our country. this article focuses on the difference between profits after taxation of the dual annual reports, audited by native or foreign cpas separately, of the ab listed companies, as a cut - in point to assess the quality of the native accounting information. the whole article will be spread out in five dimensions, including comprehensive view, inter - sector comparison, cause research, dynamic analysis and inter - market comparison, discussing about the characteristics of the differences between the profit data disclosed in the native annual reports and that required by the international standards and the bottleneck of the quality limits of our accounting information

    本文以1998 2000年ab股公司年報境內外審計后的稅后凈利差異作為研究國內會計信息質量的切入點，分總量、行業、致因、動態分析、兩市比較五個維度，集中探討了我國會計盈餘數字與國際標準之間差異的分佈特徵及制約我國會計信息質量的瓶頸所在，對于牽涉較廣機制層面的根源，本文只做簡單的評述，而將文章的重點放在對差異本身的特點與制度層面的分析。
  6. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  7. I fully understand that the comprehensive modernisation of the governments accounting and management methods require time, patience and substantial investment. in the context of the prevailing civil service management culture, it is probably considered a revolution : but i firmly believe that this is the right time to raise the issue

    本人亦明白要全面改善公共理財的觀念和所用的現代會計工具，是項需要時間耐性投資，甚至乎在公務員管理文化上來說，將會算是一項大改革，但現在提出，卻正合時宜，尤其是
  8. Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. the recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.

    當然，全面收益的確認與計量問題又是十分復雜的，它不僅涉及到財務會計理論的方方面面，如歷史成本原則、實現原則、相關性和可靠性等，也觸及當前許多會計難題，如衍生金融工具會計、物價變動會計、無形資產會計以及外幣報表折算等。
  9. 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。
  10. As of april 1, 1997, self - employed industrial and commercial households with a certain scale of operations and privately - operated enterprises taxed at regular intervals in fixed amount, enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules, and tax offices shall enforce tax collection on audit of accounts with respect to them

    從1997年4月1日起，達到一定經營規模的個體工商戶和按定期定額徵收稅款的私營企業、個人租賃承包經營的企業要按照國家統一的會計制度全面建帳，稅務機關應對他們實行查帳徵收。
  11. These are the right moves, but i would like to press on with further recommendations on behalf of the accounting profession. from the budget s comprehensive review of profits tax, we appreciate that the government has already provided considerable tax reliefs in profits tax, but there is still a strong expectation

    雖然我們從預算案的利得稅檢討報告中，理解到政府認為現時對虧損的稅務寬免已是相當優厚，但業界仍然是有強烈的期望，希望曾司長再考慮實施集團稅務寬免或容許將虧損的稅務寬免結轉，追溯到對上的兩個評稅年度內所賺取的利潤。
  12. Financial expenses accounting is a comprehensive one on chinese financial statements and accounts for several kinds of transactions

    摘要我國財務報表中的「財務費用」是一個綜合性科目，核算內容涉及多種會計業務。
  13. Article 34 pbc shall be responsible for compiling comprehensive statistics and accounting statements for the national banking system and for publishing them in accordance with relevant state provisions

    第三十四條中國人民銀行銀行負責統一編制全國金融統計數據、報表，並按照國家有關規定予以公布。
  14. Being different from the historical cost, fair value accords to the income conception of economics, and fits to the comprehensive income which suits to the objective of the transformation from the accounting income and the economic income

    公允價值計量屬性的廣泛採用導致全面收益問題的產生，與歷史成本不同，公允價值所依據的收益概念是經濟學收益概念，適應全面收益這個會計學收益向經濟學收益過渡的中介概念的目標導向，公允價值成為全面收益的合理計量屬性。
  15. Accounting standards that are consistent, comprehensive, and based on clear principles to enable financial reports to reflect underlying economic reality

    一致的，易理解的，以清晰原則為基礎的會計準則，使財務報告反映企業真實的經濟情況。
  16. Before the change of accounting theory, some improvement has been made in practice ( confirm not realizing income ). implementing the mode of comprehensive income is proposed based on it, and the basic theory of comprehensive income is stated here

    會計實務界在會計理論有所突破之前，已作了一些改進（確認未實現收益） ，以此為基礎，提出了實行全面收益模式，並闡述了全面收益的基本理論。
  17. Police officers in our ccb have to undergo comprehensive training in commercial investigations, financial and banking systems, financial instruments, fundamental accounting principles, and the operations of the securities markets

    商業罪案調查科的警務人員須接受多方面的訓練：商業罪案調查、金融及銀行體制、金融票據、基本會計原則，以及證券市場的運作。
  18. In order to train higher qualified applied talents, six attempts have been done during the teaching of accounting specialty - courses, that is, editing practical teaching materials based on accountant post, using rear objects to teach, offering practical and training courses and holding comprehensive simulated training so as to improve students ' adaptable abilities and operation skills for all kinds of account posts, which enables our students not only to know theories and operation, but also have professional ability with favorable morality and law concepts

    摘要為培養高等技術應用性人才，筆者在專業會計課的教學中作過以下幾點嘗試：按會計崗位編寫講義；採用實物法教學；開設實訓課，進行綜合模擬訓練，注重提高學生對會計各崗位工作的適應能力，使我們培養的學生既懂理論又能操作，既有專業知識又有良好的職業道德修養與法制觀念，具有一定的會計從業能力。
  19. The capsim model, originally developed by the center for chinese agricultural policy research of the chinese academy of sciences, is the first and most comprehensive model for chinese food demand, supply and trade analysis at the national level. the podium model, developed by the international water management institute, is a tool for accounting of water resources at the basin level. capsdvi - podium has been used as a tool in this paper for analyzing food security and water balance scenarios of china in 2020 based upon the database about food and water situation at the national level, provincial level, basin level and county level, hi accordance with such analysis, this paper puts forward policy recommendations for irrigation diversion of water, regional distribution of agriculture and food security

    因此，論文將糧食需求和生產、灌溉需水和水資源保障緊密的聯系起來，在不打破水資源流域特性的基礎上，以全國和九大流域片為研究對象，通過利用全國、流域、省級、縣級統計資料和農產調查及專家訪談資料所建立的包含農業生產、糧食供求、灌溉用水和水資源等指標體系在內的中國糧食安全與水資源數據庫，以原來中國科學院農業政策研究中心（ ccap ）開發的以部門均衡理論為基礎的農業政策分析和預測模型（ capsim ）和國際水資源管理研究所（ iwmi ）開發的以流域水資源核算理論為基礎的水資源政策分析模型（ podium ）為依託，發展了capsim ? podium模型，利用該模型為工具，系統、全面地分析了未來全國和九大流域片的灌溉水平衡和糧食安全情景，在此基礎上提出我國灌溉用水、區域農業布局和糧食安全政策。
  20. ( 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。
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