elementary accounting 中文意思是什麼
elementary accounting
解釋
初等會計- elementary : adj. 1. 初步的，初等的；基本的，根本的，本質的。2. 自然力的。3. 單元的，單體的。4. 【化學】元素的。adv. -rily ,-riness n.
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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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。 -
Currently, we are at the elementary state of the strategic management accounting study, and there are still a number of problems waiting to be solved in the application in practice, such as enterprises are lacking of strategic consciousness and strategic thought ; the emphasis of accounting tasks are still in financial accounting ; and the quality of accountants are not good enough to cumulate strategic management accounting, etc. part three discusses how to use strategic management accounting in our country
目前我國對戰略管理會計的研究還處于初級階段，在實際的應用中存在著一系列有待攻克的難點。比如，企業缺乏戰略意識、戰略思維，會計工作的重點依然放在財務會計上，以及會計人員的素質還不夠高，不能在實踐中充分積累戰略管理會計經驗等等。第三部分主要探討了在我國應用戰略管理會計的一些對策。 -
The dissertation will study the realistic accounting ethics of all over the world and put forward the objectives and steps of the construction of accounting ethics that are based on the study of elementary accounting ethics
本文將在深入探討有關會計倫理基本理論問題的基礎上，對國內外廣泛存在的會計倫理現實問題進行研究，以提出我國會計倫理建設的目標和途徑。 -
Part three : analyzing the present situation of developing housing mortgage securitization in china, including the elementary mortgage market, the mortgage guarantee and insurance mechanism, intermediary agency in capital market, potential investors, and law circumstance, tax, accounting etc. part four : depending on the analysis of the second part and the third part, putting forward the steps and strategies to develop housing mortgage securitization in china and the objective mode of housing mortgage securitization in china
第三部分：分析我國目前發展住宅抵押貸款證券化的背景條件，包括住宅抵押貸款初級市場、抵押擔保保險機制、中介機構、潛在的機構投資者、相關的法律環境、稅收、會計等一系列條件。第四部分：通過第二、三部分的分析，提出我國發展住宅抵押貸款證券化的策略和目標模式。 -
Because of the above problem, we try to workout environmental protection physical accounting table from the point of view of modifying the pollution, and based on elementary concepts of seea and maintenance cost approach which is the academic basis for environmental protection accounting of seea. and then we try to account the 1997 ' s environmental cost using representative data of chongqing city ' s experimental industrial corporations. finally, we will use the cost to modify the industrial added - value and gdp
鑒于上述投入產出核算方法存在的數據瓶頸問題，本文擬從污染物治理的角度，基於seea基本概念和環保核算理論基礎? ?維護成本原理，從目前統計數據的可得狀況出發編制出我國工業環境保護實物量核算表，並以此為基礎利用重慶市工業試點企業典型調查數據核算我國1997年工業生產的環境成本，最後調整工業增加值和gdp 。 -
For full - time tuition, students will study at least six subjects ( from english, chinese, elementary mathematics, additional mathematics, physics, geography, principle of accounting ), making a choice of either two of physics / geography / principle of accounting
全職學生將學習至少6個科目（從英文，華文，初級數學，高級數學，物理，地理，會計原理種選擇） ，其中兩科從物理/地理/會計原理中任選。
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