operating accounting 中文意思是什麼

operating accounting 解釋
業務核算
  • operating : adj 1 運行的；操作的；工作的。2 關于業務的；營業上的；關于收支的。operating expenses 業務開支；營...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Article 54 profit is the operating results of an enterprise in an accounting period, including operating profit, net investment profit and net non - operating income

    第五十四條利潤是企業在一定期間的經營成果，包括營業利潤、投資凈收益和營業外收支凈額。
  2. In the positioning servo - system, which generally is configured by the d. c. pulse width modulator ( pwm ) velocity governing system and position servo - loop, the parameter perturbance of pwm velocity loop really exist by reason of such as the load behavior ; power voltage supply ; operating setting value, etc. 1, 2 ， and it cannot be ignored. by using the identification technique to form the mathematical model of the system, authors have confirmed the facts. therefore, to design the discrete sliding mode controller ( dsmc ) of the positioning servo - system, the perturbed parameters value bounds of the pwm velocity loop, which is as the controlled plant of position servo - loop, should be accounted. consequently, the design principle of dsmc for accounting system with parameter perturbance is proposed by the authors. the proposed method can ensure the stability of system with parameter perturbance and the behavior of non - overshoot, fast precise positioning. in order to reveal the effects of the design method, the comparative research work is done by the authors. also, it has been tested in an industrial experiment, the results proved it is satisfactory

    由直流脈寬調速系統（ pwm ）和位置環構成的定位系統中，速度環的參數隨負載特性；電網電壓；給定工況而攝動是不容忽視的.作者通過系統辨識建模也證實了這一事實1 ， 2 .因此在設計位置環的離散滑模控制時，必須針對速度環（即位置環的控制對象）的參數攝動范圍採用「對象參數攝動離散滑模控制器的設計方法」 ，以確保系統在參數攝動時的穩定性和快速、無超調、準確定位的優良動態品質.為剖析該設計方法的控制效果，本文作了對比性研究，並將該設計方法用於工業試驗中，取得了滿意的結果
  3. In addition, when integrated distributors are concerned, given the accounting conventions and flexibility of classifying cost between the costs of goods sold and operating expenses, the cost base used in the berry ratio ( the operating expenses ) also may contain costs related to manufacturing, which is certainly a perversion of the original intent of the berry ratio

    另外，有些「全職能」的分銷商根據會計原理，在銷售成本和營業費用的分類上採取相對靈活的做法，這樣的話，作為」貝里比率」基礎的營業費用中就可能包含「製造成本」 ，而這顯然是背離了」貝里比率」的原始定義。
  4. What are the advantages and disadvantages of accounting for a lease as an operating lease versus a capital lease

    與資本性租賃會計處理相比，經營性租賃的會計處理有哪些優劣勢？
  5. In the final part, from the company strategy viewpoint the further discussions have made to indicate the importance of better understanding and management of information from cash flow statement an alysis. in author ' s opinion, a good understanding and management of information from the cash flow statement analysis make it possible for a company to better use and manage the cash resource, improve the conventional accounting report analysis system and prevent the false accounting information in order to achieve an effective and successful management in the company ' s operating, accounting and long term strategy

    筆者認為，通過對現金流量表的深入透徹的理論分析和實證研究，能夠全面了解和掌握作為企業經營活動血液的現金的來源和運用狀況，把企業的經營狀況、財務狀況、戰略管理狀況同企業的現金流量緊密的聯系起來，同時對于完善傳統的財務報表分析體系，防止會計信息失真以及充分發揮現金流量管理在企業管理中的重要作用都有積極意義。
  6. Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are cla ified as current a ets and are recorded at face value

    能在下一個會計年度或下一個經營周期收回和轉換成現金的應收票據，歸入流動資產，並按面值入帳。
  7. The establishing and perfecting of inner - control - system is of great significance to improving the present situation of inner - control in the circle of the press, ensuring the quality of accounting information, perfecting corporate management and information - disclosing system and protecting the lawful rights & interests of investors and the effective operating of the capital market

    摘要內部控制的建立與完善，對于改善我國報業集團的內部控制現狀，保證會計信息的質量，完善公司治理和信息披露制度，保護投資者的合法權益和資本市場的有效運行等，有著非常重要的意義。
  8. The indian printing industry is one of the biggest and fastest growing sectors with more than 1, 30, 000 printing presses operating all over india, accounting for a capital investment of over rs. 79, 000 million

    印度印刷上也是印度最大也是增長最快的一個部門，全印度共擁有13萬印刷設備，占據全印度7900億盧比的投資總額。
  9. This paper standards the system and demonstrates the operating rules from two aspects, which are the cost of human resource and the value of human resource. the fifth chapter designs a set of human resource accounting system to present difficulty which will take convenience to the organizations that attach importance to human resource accounting

    第五章主要針對目前應用中無方向性的困難，設計了一套具有一定切實可行價值的人力資源會計制度體系方案，以便重視人力資源的組織能夠有計劃、有步驟、有重點、有選擇地在會計實務中操作。
  10. 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。
  11. All accounting report shall be truthful, and really reflect the operating results of the corporation

    企業會計報表應該真實，公允的反映企業的經營成果。
  12. Profit is the operating result of an enterprise for a specific accounting period, including operating profit, total profit and net profit

    利潤，是指企業在一定會計期間的經營成果，包括營業利潤、利潤總額和凈利潤。
  13. Basis ( system of accounting of finance affairs of company of flow of goods " regulation, operating expenses but detail is : incidental expenses of welfare funds of management personnel salary, management personnel, traffic expense, carry, pack arrange cost of cost, insurance premium, exhibition, poor travelling expenses, retention fee, examine cost of commission of accumulative total of poundage of loss of cost, transfer fee, goods, service, import and export merchandise, advertisement

    根據（商品流通企業財務會計制度》規定，營業費用可明細為：經營人員工資、經營人員福利費、運輸費、運雜費、包裝整理費、保險費、展覽費、差旅費、保管費、檢驗費、中轉費、商品損耗、勞務手續費、進出口商品累計傭金、廣告費。
  14. For the quarters ended june 30, 2005 and 2004, our operating profit, net income and earnings per share did not exclude the impact of any transactions that were reflected in our financial statements prepared under generally accepted accounting principles

    81到0 . 87美元間。 （根據gaap標準， 2004年第三季權益減損后的每股盈餘為0
  15. Enterprise of flow of goods need not be installed " overhead expenses " course, content of its business accounting can merge into " operating expenses " course business accounting

    商品流通企業可以不設置「治理費用「科目，其核算內容可以併入」營業費用「科目核算。
  16. It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit

    研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。
  17. After studying the contents with " sx - 10 law " concerning the oil and gas ( o & g ) cost of the international oil company, the article has systematically analyzed and compared the sinopec and foreign oil company ' s o & g cost ' s differences, such as its classifications structures, and cost accounting etc. by analyzing the international oil company ' s common o & g cost ' s movement tendency and rule which has been outlined and showing in the recent 10 years, that is between 1991 and 2000, the article has compared and studied the differences in o & g costs between the sinopec and foreign oil company, furthermore, it has taken impersonally part the real and internal reasons in details which has resulted in the differences at home and abroad. for instance, it has concluded the reasons that contribute to the long - lasting higher production cost of the sinopec upstream in three aspects : firstly, it is due to the difference in its resource stratagem, that is, the foreign oil company can realize their o & g resource optimization by the way of resource electing and o & g assets replacement in the world market ; secondly, since most of the sinopec key oilfields have been in the middle or last development period which characterizing the " three high " ( high water containing, high yield and high lifting rate ), it has been an impersonal rule with a higher level of production cost ; finally, another factor resulting in the higher production cost lies in the execrable operating and social environment which has been facing by the domestic oil company and a great amount of non - producing payout which owes to the bad environment

    本論文從美國證監會（ sec ）對國外石油公司油氣成本的《 sx4 - 10條例》的內容研究出發，系統地分析和比較了中外石油公司在油氣成本的分類、構成以及核算等方面的差異，並結合近十年來（ 1991 - 2000 ）國外石油公司油氣成本的變化趨勢和變化規律，對中外油氣成本結構和變化呈現出的差異進行了比較和研究，並就導致該差異產生的深層次原因進行了客觀翔實的剖析，文章特別指出，造成中石化上游油氣生產成本居高不下的原因有三個方面： （ 1 ）資源戰略方面，國外石油公司可以通過資源優選和資產置換來實現油氣資源的最優化選擇： （ 2 ）從開發程度上，中石化上游普遍進入以「三高」為特徵的開發階段，生產成本高是客觀規律： （ 3 ）企業面臨的惡劣經營和社會環境以及由此產生的大量非生產支出，也是構成企業生產成本較高的原因之一。
  18. Based on the accounting theory the paper is focused on the defects of accounting control in chinese listed companies. practices of modern economy have shown that the excellent designed accounting control has a great effect on the quality of listed companies. the accounting control will promote the healthy operating of stock market ; otherwise, it will make enterprises and stock market go in a vicious state

    而會計作為一項重要經濟管理活動，正是通過會計控制產生出高質量的會計信息，並據此對企業經營決策與資金價值運動進行監控，合理保證企業的資本經營在保值的基礎上實現最大限度地增值，以實現既保護企業投資者和債權人的合法權益，又促進企業持續成長和資本市場健康發展的目標。
  19. The local accounting firm will perform documentation and other administrative works, such as preparing purchase and sales orders, invoices, operating bank accounts and maintaining accounting records, under instructions from mr a

    在本港的會計師事務所會按照a先生的指示，做妥文件及其他行政工作，例如：擬備購貨及銷售單發票打理銀行戶口保存會計帳目紀錄等。
  20. There exist in china ' s taxation policy on real estate such problems as the irrational distribution of operating tax, repeated taxation items, improper accounting methods and so on

    摘要當前我國房地產行業稅收政策中存在著經營環節稅負分佈不合理、稅種交叉重疊、預收帳款納稅時間的確認及會計處理不當等問題，對于這些問題，必須採取切實有效的政策措施加以解決。
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