traditional accounting 中文意思是什麼

traditional accounting 解釋
傳統會計
  • traditional : adj. 口頭傳說的；傳統的，慣例的，因襲的。 traditional Chinese medicine 中藥。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Then the dissertation introduces the international and domestic achievements of the accounting for executory contract, and conducts the analysis and research systemically, i think that we should improve the traditional accounting theory before the executory contracts could be recognized and fully disclosed in the accounting reports

    第二部分介紹了國內外對履行中合約的會計處理的各種理論成果，並在此基礎上對履行中合約會計進行了系統的分析與研究，認為要想將履行中合約在會計報表中予以充分的反映，必須完善現行的會計理論。
  2. The challenge of knowledge economy to traditional accounting

    知識傳統與教育抉擇
  3. Nowadays society economy entering into the times of economy based on knowledge and the change of accounting environment taking place, it makes traditional accounting theory and accounting system more and more unadaptable, and raises the request of the innovation for accounting theory and accounting system

    當今社會經濟已經步入知識經濟時代，會計環境發生了巨大變化，使得傳統的會計理論和制度變得越來越不適應，客觀上要求進行會計理論和會計制度的創新。
  4. Electronic commerce has changed the organization and procedures of management and other sides of accounting environment that will impact traditional accounting convention and recognition

    電子商務使企業的組織形式、生產經營方式和企業業務流程等會計環境因素發生變革，勢必對傳統的會計假設、會計確認等產生重大沖擊。
  5. Not only the traditional accounting theory and practice but also the new - issued accounting standards for business enterprises embody the prudence principle

    不論是傳統的會計理論與實務，還是陸續出臺的新的會計準則，無時無處不體現著穩健的原則。
  6. Dissatisfaction with traditional accounting - based performance measures has gained value - based alternatives great popularity in western corporate internal management, among which economic value added ( eva ) is definitely the most prominent. in china, eva concept has now begun to attract considerable attention both theoretically and professionally, but the research findings are relatively limited as to the usefulness of eva in china

    該方法以股東價值最大化為公司目標函數，考慮了權益資本成本，並且對會計體系中不合理的部分進行了必要的調整，克服了傳統指標的一些缺陷，從而更準確地反映公司的價值創造能力和經濟效率。
  7. The social responsibility accounting formed the impact to the traditional accounting assumption

    社會責任會計對傳統會計假設的沖擊
  8. In the third part, this dissertation analyses the difference between traditional accounting and uncertainty accounting in the recognition and puts the ideas and standards of uncertainty into action. in the third part, it discusses enterprise pricing theory and market pricing theory. on the basis of them, it establishes some pricing models, such as rapport model, option model and eva model, etc to evaluate the value of asset, liability, equity, derivative instruments and contingent transaction

    討論了企業定價理論和市場定價理論對會計計量的影響，闡釋了影響會計計量不確定性的因素，然後對資產、或有事項、創業企業股票發行、股票期權、衍生金融工具等計量的不確定性進行了研究，在此基礎上，建立了期權、經濟附加值等多種計量模型。
  9. In this thesis, to improve value management in enterprise, a new concept called information resource integration ( iri ) is presented, and relevant theory is discussed simultaneously. the primary discussion in the thesis is just to provide a completely new way to improve and develop the existed traditional accounting. the breakpoint in the thesis is just the insufficiency of traditional accounting and a new concept framework is built to provide a theoretical supply for the de sign of process of iri

    本文以在即將到來的信息時代會計將為新的經濟管理手段?信息資源整合所取代的必然性和必要性為起點，論述了由會計過渡到信息資源整合的歷史發展趨勢，根據歷史發展的客觀規律對會計的未來發展進行合理的預測，通過對信息資源整合相關的基本理論問題的初步探討，初步構建信息資源整合的理論框架，為信息資源整合系統的設計運行提供基本的理論依據，在此基礎上設計探討相關的程序和方法。
  10. In traditional accounting system, the accounting entity is single, the accounting currency is single, and the accounting bookkeeping and accounting report should follow a single accounting rule and system, therefore the accounting book is single

    摘要在傳統會計核算系統中，會計的主體是單一的，會計的貨幣計量單位是單一的，會計記賬與會計報告所遵循的會計準則與制度也是單一的，因此賬薄是單一的。
  11. Abstract : the internet economy has challenged the four traditional accounting assumptions ; therefore, the accounting assumption frame needs to be re - scrutinized and reconstructed

    網路經濟對傳統的會計假設提出了嚴峻的挑戰，我們需要對會計主體、持續經營、會計期間和貨幣計量假設的含義進行重新審視，重新構建會計假設。
  12. But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure

    從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。
  13. All these problems make human resource value accounting have trouble in being brought into the traditional accounting system. from the view of many arguments about basic theories which exist in human resource value accounting, the paper aims at some of which have not been reached agreements to present own thoughts : to define the concept and feature of " human resource ", and financial implication feature and measurement of " human capital " ; to divide human assets into two parts : human assets in liabilities and human assets in owner ' s equity ; to study the reason why people should share additional profits and the proportion and so on

    本文從探討理論界對人力資源價值會計的基本理論存在的種種爭論入手，針對尚沒有達成共識的問題提出自己的見解：界定了人力資源的概念和性質、人力資本的財務含義、性質及度量方法，將人力資產分為債務型人力資產和權益型人力資產兩部分，探討了人力資本所有者參與企業超額利潤分配的原因和分配比例等等一系列問題，以期建立起人力資源價值會計賴以建立的理論基石。
  14. The forming and development of cyber economy created new business model - electronic commerce and new form of enterprise - virtual corporation which brings huge change to accounting environment and leads diversification to the object, the function, the content, the means and business process of accounting. under the environment of cyber economy, the accounting object will change from " operation duty " to " decision - making serviceability ", and accounting function will transit from checking and correspondence to management especially the information management further more emphasize on the effect of correspondence function ; the content will be variety, the means will be informational, the process will be a network. so the traditional accounting ' s theory and practice will no more meet the requirement under the cyber economy environment

    網路經濟的形成與發展，創造了新型的商業模式? ?電子商務和嶄新的企業形式? ?虛擬企業，使得會計環境發生了巨大的變化，並導致會計目標、職能及核算內容、方法、流程等也發生了變化：網路經濟環境下的會計目標由傳統會計的「經管責任」向「決策有用性」轉變，會計職能由傳統會計的核算與協調逐步向管理職能轉化，尤其是信息管理職能轉化，並更強調協調職能的作用，會計核算的內容多樣化，會計核算的方法信息化，會計核算的流程網路化，傳統會計的理論與實務都不再適用於網路經濟環境的需要。
  15. The continual innovation of financial instruments gives a great challenge to traditional accounting theory

    金融工具的不斷創新對傳統的會計理論形成了巨大的挑戰。
  16. The development of derivative instrument has brought deeply efffect on the financial market. the traditional accounting is now encountering with enormons challenges when the wave of financial reformation wept around the world

    衍生金融工具的興起與發展，不僅給融資中介過程和金融市場帶來深刻影響，而且也給傳統會計理論和實務帶來強烈的沖擊。
  17. In chapter 2, the author stresses the characteristics of traditional manual accounting system and computerizing accounting system and their incapability in e - business era, which suggests the necessity and urgency of innovation of traditional accounting in e - business era

    在本文的第二章，著重論述了傳統手工會計系統與電算化會計系統的特徵及其在網路和電子商務時代所表現出來的局限性，揭示出傳統會計信息系統在網路和電子商務時代面臨變革的必要性與迫切性。
  18. The traditional accounting and management system, which was set up to fit the highly integrated planned - economy, has obvious flaws. it ' s totally opposite to the requirement of market economy. under the traditional accounting system, the need of macro management is placed as the priority while the need of investors, debtors and other relative beneficiaries is neglected

    我國傳統會計核算制度和管理體制是為了適應高度集中統一的計劃經濟而建立起來的，從建立市場經濟的需要來看，存在明顯的缺陷，最根本的是傳統會計核算制度主要考慮了宏觀管理的需要，忽視了投資者、債權人和其他相關決策者的需要，這與市場經濟的要求是背道而馳的。
  19. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。
  20. This text focal point is introduced the contrast of traditional accounting cost control of how many big characteristics ( cost beneficial result reason thought, strategy cost concept, cost account and cost move because of the system management concept of concept and cost ) of modern times accounting cost control as well as with, with the real meaning that embodies the modern accounting cost control

    本文重點介紹現代成本管理的幾大特點（成本效益理念、戰略成本觀念、成本計算、成本動因觀念和成本的系統管理觀念）以及與傳統成本管理的對比，以體現現代成本管理的現實意義。
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