current accounting practice 中文意思是什麼
current accounting practice
解釋
現行會計實務- current : adj. 1. 通用的，流行的。2. 現在的，現時的，當時的。3. 流暢的；草寫的。n. 1. 水流；氣流；電流。2. 思潮，潮流；趨勢，傾向。3. 進行，過程。
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- practice : n 1 實行，實踐，實施；實際；實用；做法，技術。2 習慣，慣例，常規。3 練習，演習，實習，實驗；老練...
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At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system ; then, with the reform the classification setup of government revenue and outlay, we should make great effort to establish the government financial accounting system in the future. our government accounting and financial reports can be improved by adopting the good practice in public sector accounting and financial reporting around the world and the successful experience in the reformation of china " s enterprise accounting and financial reports
在具體改革步驟上，我認為可以分兩步走，首先，在近期根據經濟發展和財政管理改革的需要，針對當前迫切需要解決的問題，對現行的預算會計制度採取必要的改進措施；然後，在經濟體制和財政管理制度不斷深化改革的過程中，努力創造條件，推進預算會計制度向比較規范的政府會計制度轉換，建立符合社會主義市場經濟體制要求的，與國際慣例相一致的中國政府會計制度。 -
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。 -
As to the experienced research, this thesis regards the public companies in shanghai security exchange as objects to study the current state of business combination accounting in our country. through deeply analyzing on typical cases and related regulations, we conclude that : the current regulations of business combination accounting do not touch on pooling of interest ; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method ; purchase and pooling of interest coexists in the practice of business combination in our country now ; sec and finance of our country tacitly approve pooling of interest
實證研究部分，本文以上海證券交易所的上市公司為研究對象，研究發現：我國目前的合併會計相關規定中沒有提及聯營法；相關規定中對吸收合併的會計處理體現的是購買法的思想；對控股合併的會計處理不是嚴格意義上的購買法；而我國合併會計實務處理中購買法和聯營法並存；財政部和證監會默許聯營法的使用。 -
In the environment of internet economy financial report will make great changes in " who ", " what ", " where & how " 。 the influence and impact of internet economy on current accounting theory and practice is then analyzed in the paper
在網路經濟環境中，財務報告在為哪個主體報告、報告什麼、何時報告、通過什麼渠道以及如何傳遞信息等四個方面都將會發生巨大的發展和變化。 -
Analyzing different specific accounting business in different asset reorganization, we also analyze the problems produced in analysis. through the extensive investigation of reorganization in listed companies, analyzes the current situations of reorganization in details. in view of the mal - position of asset reorganization in listed company, point out it is an edge behavior but never a " window - dressing " tool, whose risk and price should be measured in practice with financial theory
通過對近年來上市公司資產重組業務的廣泛調查，對當前我國上市公司資產重組的現狀進行了具體分析，並針對上市公司資產重組定位中存在的種種誤區，提出資產重組是調整企業邊界的交易行為，與此相對應的會計理論和實務也應該能夠計量和報告重組中的風險和代價，而不應該成為粉飾企業的工具。
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