financial accounting of enterprise 中文意思是什麼

financial accounting of enterprise 解釋
企業財務會計學
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • of : OF ＝Old French 古法語。
  • enterprise : n. 1. （艱巨或帶有冒險性的）事業，計劃。2. 企[事]業單位。3. 企業心，事業心，進取心；冒險心；膽識。4. 興辦（企業）；開創（事業）。n. -priser ＝entrepreneur.
  1. 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。
  2. Observe country law and regulation, work out enterprise financial system, accounting method and adjusts accounts of principle

    遵守國家法規，制定企業財務制度，會計核算方法和核算原則
  3. 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。
  4. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  5. Speciality in hole of enterprise assets evaluation and item assets evaluation ( intangible assets including trademark right, patent right, etc. buildings and construstions, machine and equipment, land use right ) ; and speciality in society audit, financial accounting consulting, tax consulting

    專業從事企業整體評估和包括專利、商標等在內的無形資產、房屋建築用，機器設備及土地使用權等各類單項資產的評估；專業從事社會審計及財會資詢、稅務咨詢。
  6. As an economic information system, accounting system mainly provides financial information, the content of which should fulfill different requirements of the chief property rights bodies in the enterprise by reflecting the framework of property rights

    會計作為一個以提供財務信息為主的經濟信息系統，財務報告所包含的信息內容必須能滿足企業不同產權主體的使用要求，反映出企業現實中的產權結構狀況。
  7. At the same time, according to more and more perfect to the electronic financial account, the core function of the financial work is turning to financial analysis and financial management. in this processing, the original oriented accounting financial software ca n ' t suit to the new enterprise requirement. so it is becoming the enterprise manager ' s focus to how to implement effective management and decision support base on the accounting data

    與此同時，在財務電算化日臻完善的今天，企業財務工作越來越趨于向財務分析與財務管理職能的轉變，在此過程中，企業原有的單純面向財務核算的信息系統已經不能適應新的需求，如何在核算數據的基礎上實現輔助企業管理、輔助決策支持功能，已經成為企業管理者所關注的目標。
  8. Article 59 a foreign - capital enterprise shall, in accordance with chinese laws, regulations and the provisions of financial organs, set up financial and accounting systems, which shall be reported, for the record, to the financial departments and the tax authorities at the place where the enterprise is located

    第五十九條外資企業應當依照中國法律、法規和財政機關的規定，建立財務會計制度並報其所在地財政、稅務機關備案。
  9. Reliability and dependable of the quantity about accounting information request report entity should disclosure of related party relationship and transactions enough, when announced accounting information at outward, in order to let the accounting information user can right consider report entity ' s financial standing and operate result, it is benefical to understand how the business enterprise about depending on related party transactions

    會計信息質量的真實性和可靠性要求報告實體在對外發布會計信息時，應充分披露關聯方關系及其關聯交易，以便讓會計信息使用者能正確認識報告實體的財務狀況和經營成果，有助於了解企業對關聯交易的依賴程度。
  10. Between the continuously thorough development and international domestic enterprise of socialist market economy competition aggravate, the state - owned enterprise of china must meet the development of times, carry out enterprise carefully in develop strategy for a long period plan, deepen reform and developing innovation, form the key competition ability of self step by step, and the present situation of financial management and accounting information system can not satisfy this requirement obviously, since artificial factor and system run the reason of mechanism and means, causes plenty of false accounting informations, is serious to affect decision quality, has become the bottleneck of the work of business management

    隨著社會主義市場經濟不斷深入發展和國際國內企業間競爭的加劇，中國的國有企業必須適應時代的發展，認真進行企業中長期發展戰略的籌劃，深化改革，開拓創新，逐步形成自身的核心競爭力，而財務管理和會計信息系統的現狀顯然不能滿足這一要求，由於人為因素、系統運行機制和手段的原因，造成大量的虛假會計信息，嚴重影響決策質量，已成為企業管理工作的瓶頸。
  11. Discussing on the influence of modern enterprise system on the concept, function, method and accounting of financial management, and putting forward a new idea of establishing a financial management system fitting in with the needs of modern enterprise system

    論述了現代企業制度對財會管理的觀念，職能方法，核算的影響，提出了建立與現代企業制度相適應的財會管理系統的新思想。
  12. Abstract : discussing on the influence of modern enterprise system on the concept, function, method and accounting of financial management, and putting forward a new idea of establishing a financial management system fitting in with the needs of modern enterprise system

    文摘:論述了現代企業制度對財會管理的觀念，職能方法，核算的影響，提出了建立與現代企業制度相適應的財會管理系統的新思想。
  13. The annual accounting statements and liquidation accounting statements of a foreign - capital enterprise shall be prepared in accordance with the provisions of the chinese competent departments for financial and tax affairs

    外資企業的年度會計報表和清算會計報表，應當依照中國財政、稅務機關的規定編制。
  14. First, virtual enterprise will be a general organization model, which causes the diversification of accounting entities. second, as the organizing activities, production and management of the organization get more intelligent and automatic, intangible assets take over dominant status and the isolated information will disappear. with the support of information technology, the accounting confirmation and accounting measurement to intangible accounting element is making great progress, it causes the diversification of financial report content

    首先，在電子商務環境下，虛擬企業將成為一種普遍的組織形式，導致了財務報告主體的多元化；其次，企業的組織、生產、管理活動都達到了高度智能化和自動化，企業內信息孤島消失，無形化資產在企業中占據主導地位，在新技術和強烈的商業需求的推動下，對這些無形要素的確認和計量得到了巨大發展，使財務報告的內容趨向于多元化；最後，在信息技術和全球性的企業網路的支持下，事項會計的廣泛應用，使實時報告成為可能，用戶可以在任何時間，任何地點得到他需要的所有財務報告信息。
  15. 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。
  16. Article 36 the partnership shall establish enterprise financial and accounting systems in accordance with the provisions of law and administrative regulations

    第三十六條合夥企業應當依照法律、行政法規的規定建立企業財務、會計制度。
  17. When taking full advantages of financial centralized mangement, enterprise group should not only emphasize strengthening the basic work of the centralized management system, such as reinforcing capital settlement, accounting check and overall budget, but also emphasize the solutions to the problems that appear in the actual operations of financial centralized management, that is, to perfect budget management, improve capital management, and realize the change from financial accountant to management accountant, etc

    企業集團在充分利用財務集中管理優勢時，既要注重加強資金結算、會計核算、全面預算的集中管理體系基礎工作的建立，又要注重解決財務集中管理在實際操作中存在的問題與不足，即要完善預算管理、改進資金管理和實現財務會計向管理會計轉變等。
  18. Article 1 to standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements, these standards are formulated in accordance with the accounting standard for business enterprises - basic standards

    第二條企業年金基金，是指根據依法制定的企業年金計劃籌集的資金及其投資運營收益形成的企業補充養老保險基金。
  19. The unit applies the concepts, principles and means displayed in fundamentals of financial accounting to an enterprise

    本課程介紹在企業中的財務會計的基本原理的概念、原理和方法。
  20. Building the financial accounting in the course of the system of modern enterprise

    構建國有商業銀行責任會計體系初探
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