資本財務核算 的英文怎麼說

中文拼音 [zīběncáiwùhésuàn]
資本財務核算 英文
capital finance account
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 核 : 核構詞成分。
  • 算 : Ⅰ動詞1 （計算數目） calculate; reckon; compute; figure 2 （計算進去） include; count 3 （謀劃;計...
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  • 財務 : finance; financial affairs
  • 核算 : adjust accounts; check computation; business accounting
  1. Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate

    根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。
  2. However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general

    但也存在一些突出問題，如企業員工成本意識薄弱，成本考核、監督制度不完善，廠級成本核算與車間成本核算脫節，成本失真現象比較嚴重，物資管理缺乏規范化而造成成本失控，工時及材料定額不完善而缺乏約束力，從事財務管理會計人員的素質普遍不高等等。
  3. The content covers : 1 ) reform on the accounting method of business economy and economic responsibility system ; 2 ) management on business expansion and income amount ; 3 ) cost and expanse pattern, cost - quota determination and establishment of liability - cost system ; 4 ) management of basic finance, financial management mould and financial incentive mechanism ; 5 ) capital operation, investment management and fund - raising channel ; 6 ) appraisal system for financial management quota in postal - service enterprises

    內容包括： 1 ）企業經濟核算辦法的改革和經濟責任制； 2 ）業務拓展和收入款項管理； 3 ）成本費用模型、成本定額確定和責任成本制度的建立； 4 ）財務基礎管理、財務管理模式及財務激勵機制； 5 ）資金運營、投資管理和籌資渠道； 6 ）郵政企業財務經營評價指標體系。
  4. But being influenced by planning economy for many years, there are still many defects in financial management. for example, financial system is still the model of concentrating money into company " s headquarters, the headquarters is profit center, and the subordinated company is cost center. the function of financial management is not divided from function of accounting

    內蒙古電力於1998年由政企不分的企業局改制為國有獨資的有限責任公司，實現了應用財務管理職能的前提，但因長期受計劃經濟的影響，財務管理體制仍沒有脫離高度集中、統收統支的模式，成本核算與利潤核算分屬于不同的主體，公司總部相當于利潤中心，所屬單位相當于成本中心；財務管理職能沒有完全從會計職能中分離出來，仍以核算為主。
  5. This paper will discuss project feasibility study, investment estimating, operating costs estimating, selling income and tax, finical analysis of a high technical project - medical isotopic production reactor which was developed by nuclear power institute of china, using nuclear project feasibility study and economic analyses method

    本論文將利用現有的核工程項目可行性研究和經濟分析的方法對中國核動力研究設計院近期開發的高科技項目? ?醫用同位素生產堆的項目可行性報告編制、項目投資估算、項目生產成本費用估算、項目銷售收入及稅金估算、項目財務評價指標的計算、項目財務評價的結論等情況進行研究和探討。
  6. I have rich experience in strengthening the finance base, standardizing the accounting and reducing the costs. so, i can provide all kinds of assets evaluation and social audit consultation services

    在企業財務方面對強化基礎、規范核算、降低相關成本有豐富的經驗；可以從事或提供各類資產評估和社會審計的咨詢服務。
  7. The target of financial management ( fm ) is to achieve maximum value of enterprise is made definite, after anaiyzing all kinds of financial relationships. the essence of organization institution for modern enterprise system is agency by agreement, which can operate perfectly under the conditions of perfect encouragement & engagement rules, so the core of the encouragement & engagement rules for new fmm is to establish distribution regulations. there are many measures can be taken availably, such as budgeting, project cost management etc. and many new concepts of advanced management are worth being adapted, for instance, opportunity - cost, cost - benefit, legal knowledge, and so fbrth

    新的財務管理模式運行的環境是現代企業制度下的國際工程公司，現代企業制度最基本的要求是產權清晰，鑒于本院是知識技術密集型企業，引入了人力資本觀念，完善和充實產權清晰的內容；在分析了企業的各種財務關系后，明確提出財務管理目標?企業價值最大化；現代企業制度的組織制度的實質是委託代理關系，委託代理關系的有效運作依靠完善的激勵約束機制，以此為指導，新的財務管理模式建立起以分配製度為核心的激勵約束機制；充分吸收先進的管理觀念，如成本效益觀念、資金的時間價值觀念、法制觀念，運用先進的方法，如全面預算管理、項目成本管理等，來全面提高財務管理的水平；財務管理體制是財務管理模式運轉的組織保障；按照本院的業務特點，將業務分類，設置了相應的組織機構。
  8. Based on the specilized production of interim products, this paper mainly focuses on the study of two aspects, dealing with the problems such as incompleteness and improperness of costing, inefficient cost controlling, etc. this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity, pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method, thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries, this paper carries out the research of the

    因此，本文基於中間產品專業化生產，針對中國船廠成本核算內容不完整、核算方法不適應，成本控制效果差等問題著重進行了兩方面的研究工作。提出適應中間產品特徵的分層成本計演算法，完善成本核算內容。探討知識經濟時代財務管理發展要求和會計信息質量要求，提出商譽是人力資本超額使用價值的觀點，針對現代造船中間產品專業化生產所具有的特點，以及成本核算中客觀性和相關性差，可讀性不強等問題，研究了船廠生產組織特點和管理要求，提出了延伸于分批零件法的分層成本計演算法，拓展了造船人力資本和質量成本的核算內容。
  9. Finally, the detailed introduction on enterprise management and conformity after merging, the postmerger firms can achieve economics of scale effects, operating and financial synergy effects etc. in the practice of bankruptcy and merger, this article believe that after targets ' s evaluation and adjustment in the extra amount of assets less than debts should be regarded the future expense

    最後通過對兼并后企業管理和整合工作的詳細介紹，使兼并后企業通過兼并實現規模經濟效應、經營和財務協同效應等。本文認為在破產兼并實踐中，當被兼并企業在評估調賬后仍處于資不抵債、凈資產為負數的情況，會計上應將資不抵債的數額列為遞延支出核算，這種處理方法有利於鼓勵優勢企業兼并資不抵債的企業，減少因破產而增加的社會壓力。
  10. This article in the acquisition of information and in the financial analysis foundation, affects the tax burden rate to some company factor to make the analysis, carries on the relevant analysis to its increment duty tax burden rate, and according to the above research analysis result, draws the conclusion to some company ' s tax burden rate change fluctuation ; finally in the fiscal charge aspect, proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion

    本文在資料收集和財務分析的基礎上，對sf公司影響稅負率的因素做出分析，對其增值稅稅負率進行相關性分析。根據上述研究分析的結果，對sf公司的稅負率變動起伏做出結論;並在會計核算和稅收管理方面，提出了具體的實施意見及加強增值稅納稅管理的對策建議。
  11. The company provide a broad range of professional service including registered capital verification, auditing accounting statement of enterprises, assets appraising, corporate merger, division, disbandment, bankruptcy and liquidation auditing, corporate accounting counselor, accounting consulting, training of financial accounting personnel, construction budget and final accounts

    事務所業務范圍包括：驗證注冊資本、企業會計報表審計、辦理各類資產評估、承辦企業合併、成立、解散、破產清理審計、司法鑒定、擔任企業會計顧問、提供會計咨詢、培訓財會人員、建設項目的預（決）算，標底的編制及審核等業務。
  12. Establish all the financial systems for capital increase of joy tianjin phase ii, including financial control system, settling system, expense reimbursement system, reporting system, capital tracking system, etc

    建立久益天津二期增資項目的全部財務制度，包括財務控制制度、核算制度、報銷制度、匯報制度、資本項目追蹤制度等。
  13. Establish all the financial systems for capital increase of joy tianjin phase ii ， including financial control system ， settling system ， expense reimbursement system ， reporting system ， capital tracking system ， etc

    建立久益天津二期增資項目的全部財務制度，包括財務控制制度、核算制度、報銷制度、匯報制度、資本項目追蹤制度等。
  14. In order to promote the the medical treate insurance reform, protect the benefit of the patient participating the the medical treate insurance, offer the convenience for the medical treate insurance patient, and avoid the repeated investment, improve the information level and the hospital management, we develop the management information system containing the insurance and the own ' s expenses 0 the system bring about the settle accounts with medical treate insurance management centre 0 the whole information system implements the the hospital whole business flow, according to the our country system framework mode, management mode, management programmer and the medical treate insurance relevant policy. this system have the below modual, the subprogram of the procedure transacting to be in hospital, then subprogram of doctor ' s advise management, the subprogram of charging in the hospital, the subprogram of patient district of durg - store, the subprogram of the surgery section office, the subprogram of the anesthesia section office, the subprogram of sumedicial records, the subprogram of comminuction with the medical treate insurance management centre 0

    醫院管理在日常管理中，存在兩條主線，一是患者，一是財務信息。本子系統圍繞患者看病時資金的流動展開?從入院管理到交預交款，藥品、處置的費用信息，直至醫院內部的二級核算（科室核算、醫師核算） ，都應有據可查，最重要的是能及時抽出財務報表，與醫保中心清算，同時按照國家衛生部頒發的標準為醫院提供相應報表，供財務核算以及掌握醫院整體信息。整個信息系統根據我國現行體系結構模式、管理模式和管理程序以及醫保的相應政策、按照職能分工劃分為門診、住院、藥品、醫技、財務、行政等各個相關聯的部分加以結合，實現醫院整體的業務流程。
  15. The sparking points of this thesis are as followings : firstly, it gives a detailed and deep analysis of the chain accounting background and its meaning ; secondly, it first puts forward the idea that individually setting up inter value chain accounting and industry value chain accounting to achieve the value chain accounting management system ; thirdly, it first brings up the thoughts that inter value chain accounting develops with erp together ; fourthly, it gives a deep study on industry value chain accounting in terms of its achievements items, e. g. accounting calculation method of industry chain, financial evaluation index of value chain, financial information sharing mode of value chain ; fifthly, it puts forward and analyses the research direction of value chain accounting on solving practical problems

    本文的亮點之處在於:其一，本文對于價值鏈會計產生的背景、價值鏈會計的內涵進行了透徹地分析和總結;其二，本文首先提出了分別建立內部價值鏈會計和產業價值鏈會計來共同實現價值鏈會計管理體系的思想;其三，本文首先提出了內部價值鏈會計與erp （企業資源計劃）系統共同發展的設想;其四，本文對產業價值鏈會計實現體系的相關內容進行了深入研究，如產業鏈會計信息核算方法、價值鏈財務評價指標、價值鏈財務信息共享模型等;其五，本文分析了價值鏈會計在解決實務問題方面的運用前景。
  16. Combined with the author ' s working practice of theoretical teaching and accounting work, the paper puts forward a preposition of university management accounting system, which takes the finance centralized managment as the goal, the comprehensive budget management as the core, and the cost management and fund management as the focal point, on the basis of rational analysis of lagging and necessity of university management accounting

    本文結合自己多年在高校從事理論教學和會計實踐工作的實際，在高校管理會計的滯后性和必要性進行理性分析的基礎上，提出建立以財務集中管理為目標，以全面預算管理為核心，以成本管理和資金管理為重點的高校管理會計體系的設想。
  17. Next in order this paper presents the idea of establishing abc thought in the erp financial accounting module, mostly including first is establishing the relationship between cost driver and product 、 cost 、 expenses ； second is designing appropriate accounting evidence ； the third is establishing abc accounting process in financial system. and then bring up to reform the erp system from four aspects to adapt to the demand of abc cost accounting process design, we ( 1 ) divide activity center according to process means 、 process object 、 process craft and concentration degrees of geography position, ( 2 ) revise production craft flow detailed list, ( 3 ) compile resource requirements planning, ( 4 ) compile activity input / output control statement

    其次提出在erp財務會計模塊中構建abc思想的思路，主要包括建立成本動因與產品、成本、費用之間的聯系、設計適當的會計憑證、建立財務系統abc核算流程；而後提出從四個方面改造erp系統以適應abc成本核算流程設計的需要，一是按加工手段、加工對象、加工工藝和地理位置集中程度四個條件劃分作業中心、二是對生產工藝流程清單進行修訂、三是編制資源需求計劃、四是編製作業投入/產出控制報表。
  18. Computer aid coding system helps enterprises to realize the material auto coding, it is the basis of stock - in - trade control and management system implement. stock - in - trade control and management system can help enterprise managers to control the materials effectively in receiving, sending out, moving, and checking goods, so as to decrease stock - in - trade and capital occupied, avoid overstock, and assure the production and management can be executed successfully. the integration of the stock - in - trade control and management system with finance system realized control and management the capital stream effectively

    計算機輔助編碼系統幫助企業實現了物料的自動編碼，為實施存貨控制與管理子系統做好準備；存貨控制與管理子系統幫助企業管理人員對存貨物料的收、發、移動、盤點等操作進行全面的控制和管理，以達到降低存貨、減少資金佔用，避論文摘要一免物料積壓或短缺現象，保證生產經營活動順利進行的目的；存貨控制與管理子系統與財務系統的集成實現了資金流的有效管理與控制；成本核算模塊的開發為快速準確核算企業的成本與利潤提供了可能。
  19. The fifth party : the concepts of environment accounting factors are deducted from the factors of conventional financial accounting. this literature give out the concepts of three basic factors and illustrate their characteristics, classifications and recognize procedures

    第五部分是環境會計的核算，本文根據現行財務會計要素的概念，演繹出環境會計要素的幾個基本概念? ?環境資產、環境負債等，詳細闡述了它們的定義、分類和確認程序。
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