accounting transaction 中文意思是什麼

accounting transaction 解釋
會計事項；帳務交易
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • transaction : n 1 辦理，處理；交易；業務，事務。2 【法律】和解。3 〈pl 〉（學會等的）會議記錄；學報。4 【心理學...
  1. A special journal is an accounting journal designed to record one specific type of transaction, such as credit sales

    特種日記賬是用來記錄一種特殊類型會計事項的會計日記賬。
  2. The debit and credit double entry bookkeeping technique is to be used for recordding all accounting transaction

    會計上所有交易的紀錄都採用借貸復式記帳法。
  3. As i am concerned that the running accounting system in our country should be revised and the two elimination ways of intra - company transaction of invcntory ( the analytic way of elimination and the synthetic way of elimination ) should be written down in the accounting system

    筆者認為，應對我國相關的現行會計制度進行修改，將內部存貨交易的兩種抵銷方法：分析抵銷法和綜合抵銷法同時列入其中。
  4. This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of sfas no. 95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and sfas no. 95, evaluate the trisection method of sfas no. 95, deal the non - cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects

    本文總體上分為五部分：第一部分，美國現金流量表準則的研究及思考。從理財文獻中和sfasno . 95下「三分法」的比較、對sfasno . 95 「三分法」的評價、非現金交易的處理、廠房資產分期付款購買和分期收款銷售問題、不清楚的披露要求、第三方籌資交易問題等六個方面論述了美國sfasno . 95若干不一致性和模糊性。
  5. When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms, accounting treatment is not required at the time of debt restructuring, but the transaction should be recorded in the memorandum of that account

    如果修改其他債務條件后，未來應收金額等於或大於重組前應收債權賬面金額的，則在債務重組時不作賬務處理，但應當在備查簿中進行登記。
  6. Then it analyses the differences between requirements of irfs accounting information users and information that can be provided by the current accounting model of futures transaction. secondly, being divided into accounting of corporation engaged in irfs, accounting of futures exchange and accounting of futures broking firm, the irfs transaction is discussed respectively

    在此基礎上，從利率期貨會計信息的需求與供給的角度，具體分析了利率期貨會計信息使用者的需求和現有會計模式所能提供的會計信息之間的差距，指出建立和改革現有期貨會計模式的必要性。
  7. In double entry accounting ， which is in almost universal use, there are equal debit and credit entries for every transaction

    在復式記帳會計（幾乎普遍使用）中，每筆交易的借方和貸方記入的數字相等。
  8. Accounting practices related are not scientific. this paper not only systematically discuss the theory of the elimination way of intra - company transaction of inventory in all conditions and put forward and verify the two elimination ways ( the analytic way of elimination and the synthetic way of elimination ) for the first time and make up the incompletion of the existing accounting systems ( as a part of them, the elimination way of allowance for marked diminution in value of inventory fill in the gaps in the accounting system ), but discuss the application of the elimination way in the practice m aking consolidated financial statements and make the elimination way in the practice more scientific and more normal

    本文不僅從理論上系統地論述了各種條件下內部存貨交易的抵銷方法，首次提出並驗證了內部存貨交易抵銷的兩種方法（即分析抵銷法和綜合抵銷法） ，彌補了現行會計制度的不足（其中關于內部存貨跌價準備抵銷方法的論述填補了我國現行會計制度的空白） ，而且還探討了內部存貨交易抵銷方法在合併會計報表實務中的應用，使編制合併會計報表實務中的內部存貨交易抵銷方法更科學更規范。
  9. There are 5 chapters in this part. each chapter discusses the choice of accounting method in oil and gas industry, the accounting method resulted from oil field maintenances, accounting transaction of exploratory expenses, recovery ratio and the depreciation method of fixed assets

    本部分分為五章，分別論述了油氣行業會計核算方法的選擇、油田維護引發的會計核算問題、勘探費用的會計處理、提高採收率會計處理以及固定資產折舊方法問題。
  10. Article 23 - 1 a stock exchange shall, at its business premises, provide the commission for its inquiry with all papers, accounting books, lists, records, contracts and relevant examining and proving documents regarding the listing, transaction, monitoring, clearing, settlement and the auditing of the finance and business of a securities firm

    第23 - 1條證券交易所應于營業處所備置所有有關有價證券上市、交易、監視、結算交割及證券商財務業務查核之憑證、單據、帳簿、表冊、紀錄、契約及相關審查及證明文件，供本會調閱查核。
  11. That should be pointed is that due to different accounting standards provided for the listing companies every - year such as " debt restructuring " and " non - monetary transaction ", our test was implemented on different taking - off - regulation period. our results under the deangelo model and the industry model two showed that there existed earnings management hi these 31 listing companies. to our surprise, the means of management were not by the current accruals as expected

    通過對這31家樣本公司每單位資產的主觀應計利潤、流動性應計利潤、掙利潤、經營活動現金凈流量和主營業務收入平均數和中位數的統計檢驗，我們發現，在deaneelo模型和調整的行業模型（二）下，本文提出的假設一和假設二得到了證實，而假設三沒能通過檢驗。
  12. At first, the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research. the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder, but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment, accounting institution, accounting behavior. the postulates of accounting ethics include : the postulates of scarceness of resource, environmental uncertainty, incomplete information, positive transaction cost, bounded rationality social human, opportunism

    首先對國內外會計倫理研究現狀進行了回顧，說明了會計倫理研究的理論意義和實踐意義，明確了會計倫理的定義和研究對象，提出了會計倫理研究的六大假設，認為會計道德是指會計人員在企業各利益關系者之間的行為應該如何，而會計倫理既包括會計人員在企業務利益關系者之間的行為應該如何，還包括會計人員在企業各利益關系者之間的行為事實如何；會計倫理研究對象包括對會計環境、會計制度和會計行為進行倫理推理；會計倫理假設包括資源稀缺假設、環境不確定性假設、信息不完備假設、交易成本為正假設、有限理性社會人假設和機會主義假設。
  13. Therefore, more and more countries have adopted international accounting principles. great progress has been made in international coordination of accounting standards in those countries, for which the purpose is to reduce the cost of forming accounting standards, to reduce their firms ’ costs of raising - money in international market and transaction cost, keeping their firms an advantage in global economy competition and development

    因此，越來越多的國家已加入到了採用國際會計準則的行列中，這些國家在會計標準國際協調方面均取得了很大的進展，其目的就在於努力降低本國會計標準的制定成本，降低本國企業在國際市場上的籌資成本和交易成本，使本國企業在全球性的經濟競爭和發展中處于優勢。
  14. Any excess of the method and some accounting problem. pooling of interest accounting comes into play when two corporate entities combine by exchanging their existing voting stock. typically no cash changes hands, under the pooling of interest concept, the transaction is generally viewed not as a purchase or sale, but as a merger of two companies that consolidate their assets at book value

    權益聯營法就是在對並購活動進行會計處理時，將並購視為並購公司與被並購公司的權益聯合，也就是說，它並不像購買法所說的那樣，是一家公司購買另一家公司的交易行為，而是兩個或兩個以上參與並購的企業主體，將其資產和權益融合在一起，其實質是現有的股東權益在新的會計個體的聯合和繼續，而不是取得資產或籌集資本。
  15. 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。
  16. Accounting practice should adopt separate accounting system, i. e. the bank should make vouchers, keep accounting books and prepare financial statements according to the currency in which a transaction is priced

    會計核算採用分賬制，即平時對每一項業務，均按業務的計價貨幣填制憑證、登記賬簿、編制報表。
  17. Combined with the financial futures theory, accounting of corporation engaged in irfs is further discussed. and four kinds of irfs transaction including speculation, spread, arbitrage and hedge are studied in detail. accounting of arbitrage and accounting of spread, which are often ignored by most research on the derivative financial instruments ( dfis ) accounting, are also studied

    對利率期貨投資企業會計，在現有衍生金融工具會計的研究中，大多對套利交易、套購交易會計問題採取存而不論的態度，本文按照交易方式將利率期貨交易進一步分為利率期貨純粹投機交易、套利交易、套購交易和套期保值交易四部分進行了嘗試性的討論。
  18. This paper applying the theory of value chain, combining with the analysis of cases, regarding the accounting object as core, discusses how to construct value - chain based management accounting information system mainly from four aspects : accounting transaction process reengineering, reorganization of accounting department, innovation of internal control, evaluation and improvement of system. and accounting transaction process reengineering based on the business model of management of value chain, sets about analyzing from three angles : upstream value chain, internal value chain and downstream value chain

    本文應用價值鏈理論，結合案例分析，以會計目標為核心，從會計業務流程重組、會計組織重構、內部控制創新、系統的評價與改進四個方面探討如何構建基於價值鏈的管理型會計信息系統，其中會計業務流程重組以價值鏈管理模式下的業務模型為基礎，分別從上游價值鏈、內部價值鏈和下游價值鏈三個角度展開分析。
  19. Xbrl gl is designed to overcome the inefficiencies of disparate systems by using xml - extensible markup language. it easily bridges the gap between accounting transaction systems, outsourced systems, stock systems, sales systems, assets management systems and wage accounting systems, and achieves a desirable integration of data in various fields. a description is given of the history of xml, xbrl and xbrl gl, their characteristics and relevant technology, as well as the outlook for improving enterprise management

    Xbrlgl以可擴展標記語言xml （ extensiblemarkuplanguage ）為基礎，繼承了xml語言的特點，能夠有效地克服企業內部信息系統整合存在的困難，實現企業的會計賬務處理、進銷存系統、資產管理系統、工資核算系統等信息系統的有效鏈接，同時使企業外部相關組織機構的數據交換更為方便快捷。
  20. At last, the author raises his personal suggestion on the accounting transaction for asset securitization

    最後，就我國資產證券化的會計改革提出了自己的設想。
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