統一會計 的英文怎麼說
中文拼音 [tǒngyīkuàijì]
統一會計
英文
uniform accounting-
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。It is very important to ensure the reliability, comparability, relevance, understandability and timeliness of accounting information so as to bring into play its social functions. on the other hand, the accounting information rules which the accountants produced and supplied must be exotic, applicable and consistent in order to assure its quality. accounting system is just the intermedium which supplied the common accounting information systematically, roundly, concretely, understandably and operationally
保證會計信息的可靠性、可比性、相關性、可理解性和及時性,對于發揮會計信息的社會功能至關重要;另一方面,為了保證會計信息質量,會計人員生產和提供會計信息的規則必須是公開、適用、一致的,而系統、全面、具體、易理解、易操作地提供這些共同會計信息的媒介,就是會計制度。Examinations are conducted by university of cambridge local examination syndicate ( ucles ) in april, august and december
劍橋大學考試委員會安排的計算機學考試于每年的四月、八月、十二月統一舉行。Nextly, to narrate the emergence, history, current situation and the future of network accounting in the summarize. once more, on the text this paper studies and discusses the fundamental, including network accounting connotation, similarities and differences of network accounting and traditional manual accounting and cais, technology criteria of network and some advantage ; influencing, on trad - itional accounting theory ( mainly focusing on, general principle etc. ), ob - taining and making use of information ; specialty, risk and precautionary, and so on. it puts forward the consult and sug - gestion
再次,在主體部分圍繞網路會計的基本原理(包括網路會計的內涵、網路會計與傳統手工會計和會計電算化的異同、網路會計系統的技術標準、及其具有的優點) ,網路會計對傳統會計理論的影響(集中在會計的核算前提條件、核算一般原則等方面) ,網路會計下會計信息的獲取與使用,網路會計具有的特殊性及由此產生的風險和防範措施等若干方面進行詳細的研究和探討並闡述個人的基本觀點,從而為網路會計在我國的健康順利發展及為經濟建設服務提供有益的參考和建議。Doctor adams had been elaborating a system of unified accounting for the railways.
亞當斯博士曾經設計過一套鐵路統一會計制度。The system of enterprise income tax experienced two great reforms, which were the " tax payments instead of profit deliveries to the state " in 1983 - 1984 and the establishment of united state - owned enterprise income tax in 1994 ; at the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000
經濟體制改革的深入和市場經濟的發展,促使企業所得稅制度與會計制度不斷改革。企業所得稅制先後經歷了1983 - 1984年的「利改稅」到1994年建立的統一的內資企業所得稅兩次大變革。同時,會計制度也從1993年的分行業會計制度到2000年全行業統一會計制度的重大演變。The difficult course of accounting legality is to not only adapt the demand on economy development to communicate finance aid accounting, but gradually summarize experience and lessons, understand accounting rules, unify accounting ideas, and construct accounting regulations
摘要會計法治化的艱難歷程,既是適應經濟發展要求,探求會計與財務、財政、經濟相互促進、協調發展的過程,也是逐步總結會計發展經驗教訓、認識會計規律、統一會計理念、確立會計規?的過程。Secondly, the core conception of cognitive towards information science is " human as essence ", and bring forward that the information system is one that can boost up and magnify the existence value, ability and specialty of " human ", and provide users a system which is active and unforced, rather than force users to arduously adapt system. thirdly, from the visual angle of cognitive, information - seeking or information - using is a kind of cognitive behavior in essence. fourthly, cognitive style is the development trend of future information retrieve system, it can reveal the thinking - process of users during retrieving on - line, in order to help users to develop their knowledge configuration
首先,認知觀可集成情報科學的相關領域,從而為形成統一、有效的情報科學提供體系結構;第二,情報學認知觀把「以人為本」作為它的核心觀念,提出情報系統設計的任務是要設計出增強和放大「人」的存在價值、能力和特長的系統,使提供給用戶的情報系統是一種積極自然,而不是要求他們花力氣去適應的系統;第三,從認知角度來看,情報查尋和利用從根本上說是一項認知行為;第四,認知風格將是未來情報檢索系統的發展趨勢,這樣可以揭示聯機檢索過程中的用戶思維過程,以便有助於用戶知識的發展;第五,知識的進化與認知活動有密切關系,人的知識結構對外來信息的吸附、同化、選擇、建構和實現社會化的過程,其實就是知識的進化;第六, 「知識結構」將成為情報學認知觀研究的重點。For a long time, colleges and universities accounting teaching methods has been " spoon - feeding " method of teaching, teaching methods, the use of the traditional " chalk and blackboard " teaching style, which means it is difficult to have a positive teaching methods and teaching effectiveness
摘要長期以來,高校會計學的教學方法一直是「填鴨」式教學,教學手段則採用傳統的「粉筆加黑板」式教學,這種教學方法和手段很難產生積極的教學效果。The author holds that the conservatism principle is a kind of accounting reflection modes that is formed from the uncertainty in accounting, that conservatism principle adopting the reflection mode agglutinated with rational and unrational reflection mode to uncertainty in accounting is the essential reason for it ' s inherent logic inconsistency, that accounting system adopting different disposal procedure and reflection mode to uncertain economic businesses is the material exhibition of the principle ' s inherent logic inconsistency
本文認為,謹慎性原則是應會計中的不確定性而形成的會計反映模式,對會計中的不確定性採取理性與非理性相互膠合的反映模式是其本身形成內在邏輯不一致性的本質原因,而會計系統對不同質的不確定性經濟業務採取不同的會計處理和反映模式是謹慎性原則內在邏輯不一致性的具體表現。This paper will focus on the establishment of internal marketization of company a, where author works and participates the process. through the empirical analysis of this paper, author will provide an overall frame of how to establish the enterprise " internal marketization mechanism and corresponding accounting control system
本文將以筆者親身參與的一家中型製造企業? ? a企業的內部市場化改革過程為例,使用實證分析的方法,為如何在大中型企業建立內部市場化管理機制和會計控制系統提供全面的框架。A coordinated international effort to compile global standard normals is undertaken only once every 30 years guttman, 1989
每隔30年,國際上都會統一地計算一套新的標準氣候平均guttman 1989 。There are main characteristics about the current management system of the social security accounting, there are that management turned to one way and formed a single accounting entity, improved management environment of the accounting, set up an supervise system for accounting management, insured the safety of the social security fund. the social security accounting practice goes ahead of the social security accounting development, because of the fast steps to the reforming of our social security accounting
現行社會保障會計管理體制呈現出以下主要特徵:社會保障會計歸口管理,並成為單一會計管理主體,改善了會計管理的環境;建立了科學的社會保障會計管理監督體系,確保了社會保障基金的安全;實行了統一的社會保障基金會計制度和財務制度;社會保障基金納入單獨的社會保障基金財政專戶,實行收支兩條線管理。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。With accelerated pace of globalization of the capital market, the voice for international unified accounting standards becomes louder and louder
資本市場全球化的進程日益加快,使得各國投資者要求統一會計標準的呼聲越來越高。To solve these problems, this paper proposes taking such measures as adjusting tax levels concerning development, possessing and trading links, adjusting tax items, adjusting levy time, and unifying accounting methodologies
具體設想是,重新調整開發、保有和轉讓環節的稅負水平,調整與房地產行業相關的各種稅種,調整帳款納稅時間,統一會計處理方法等。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。This paper utilizes decision theory, cybernetics and system according to function and the characteristic of the state - owned group financial accountant of holding company to discuss and worth related theories such as theory, is close to combine the reality of the state - owned group financial management and accounting information system of holding company, adopts to determine the nature, is with ration, sum up the method of deducing, enumerate case layer upon layer further, record system and processing for the state - owned systematic essential factor, system hierarchy of control and classfication in the group accounting information system of holding company to handle system, combined accounting form and accounting accounting center, information transmit the related problems such as system have carried out the thorough research of overall system, inference makes the modern systematic structural frame of the state - owned group accounting information of holding company that perfected scientifically, and reach following conclusion : first, accounting information is that the key, accounting information system of the information of business management is the strong support system of enterprise decision
外部競爭和內在要求的雙重壓力都表明企業集團構建科學完善的會計信息系統十分必要和迫切。本文根據國有控股企業集團財務會計的特點與職能,運用決策論、控制論、系統論和價值論等相關理論,緊密結合國有控股企業集團財務管理和會計信息系統的實際,採用定性與定量相結合、歸納推斷的方法,層層深入,列舉案例,對國有控股企業集團會計信息系統中的系統要素、制度控制體系、分類記載體系、加工處理體系、合併會計報表、會計核算中心、信息傳遞體系等相關問題進行了全面系統深入的研究,推論出科學完善的現代國有控股企業集團會計信息系統的構架,並得出如下結論:第一,會計信息是企業管理信息的核心,會計信息系統是企業決策的強有力的支持系統。Under such accounting checking method, more and more stern social contradictory, such as the question of population, resources, environment and the public causes are exposed. under this circumstance, we have to exam the social part of enterprises again. enterprises are required to burden corresponding social responsibilities during the course of running for high gains, acquiring cooperated development between enterprise and society and carry out the strategy of sustainable development
傳統的會計核算模式是將企業作為一個獨立和封閉的經濟實體,對其生產經營情況進行核算,這一核算方法主導下的生產經營模式已經誘導了日益嚴重的社會問題,在這一背景下,人們不得不重新審視企業的社會角色,要求企業在追求自身高利潤率的同時也要切實地承擔相應的社會責任,實現企業和社會的協調發展,實施可持續發展戰略。The text begins with the difference between accounting information and computerized accounting information, raises a new idea to its development, conducts theoretical discussion for establishing network of accounting information its more development and the reform of danger control setup of enterprise accounting information system under computerization of accounting information and gives some ideas and opinions
摘要本文從分析傳統的會計信息與電算化會計信息的差異入手,提出對會計電算化發展新動向的看法,就建立會計信息網路化,這一會計電算化的更高發展層次以及會計信息網路化下企業會計信息系統風險控制體系的變革,作了一些理論上的探討,並就此提出一些看法和見解。分享友人