forward accounting 中文意思是什麼

forward accounting 解釋
預期會計
  • forward : adv 1 向前，前進 （opp backward）。2 【航海】在船頭，向船頭（opp aft）。3 今後，將來。4 出來，出...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. 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。
  2. The first part put forward the reasons of difference between the enterprise income tax and accounting structure, mainly from the theories

    第一部分指出企業所得稅制度與會計制度存在差異的原因，主要從理論層次進行分析。
  3. Began with analyzing asset reorganization ' s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization. on basis of the analysis and asset reorganization practice in china, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company

    本文從分析資產重組對會計基本理論與方法的影響入手，對上市公司資產重組中的幾個重大會計問題，包括公司並購會計方法的選擇、並購商譽會計、資產剝離和股權轉讓的會計處理、上市公司資產重組績效分析以及重組后會計運行機制的構建等進行了深入的理論分析和探討，並在此基礎上結合我國的資產重組實踐，提出了改進和完善我國上市公司資產重組有關會計問題處理的基本思路。
  4. Point out that the major causes of the problem are followings : the decline of social integrity ; the imperfection of law, accounting system, cpa auditing system and corporation governance in the fourth part, the author puts forward to some measurement and suggestion for administrating accounting information distortion

    第三部分：分析會計信息系統的各個環節，得出會計信息失真的原因，把整個原因分為：社會誠信水平下降、法律不健全、會計制度不完善、注冊會計師制度不合理及公司治理結構不完善。
  5. Puts forward the concept of ecology accounting center and cash center, designs the forest assets management and financial decision - making and analyzing module, so as to give a reference for further development and design of the fnfis

    在模型中提出了生態會計中心、資金中心的概念，設計了森林資產管理的模塊和財務決策分析模塊，使其成為林業決策型網路財務信息系統設計的依據。
  6. 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。
  7. The author selects cas and ifrs as the subjects of research, and applies discriminant analysis and average distance method to measure the international harmony of accounting standards respectively. it is found that the discriminant analysis method has some deficiencies, and the average distance method that we put forward

    經分析，我們發現，國外學者曾採用的判定分析法存在較大缺陷，而本文提出的平均距離可以替代類馬氏距離和配比率作為測量準則協調度的指標，其效果較為理想。
  8. It studies the thought and principle of sustainable development, moreover, from china ' s reality, puts forward the framework for system of integrated environmental and economic accounting in the shipping line

    本文研究了可持續發展的思想和原則，並就中國航運業的具體情況，提出了航運業可持續發展綜合評價指標體系的框架。
  9. The dissertation will study the realistic accounting ethics of all over the world and put forward the objectives and steps of the construction of accounting ethics that are based on the study of elementary accounting ethics

    本文將在深入探討有關會計倫理基本理論問題的基礎上，對國內外廣泛存在的會計倫理現實問題進行研究，以提出我國會計倫理建設的目標和途徑。
  10. The structure of the study are as follows : chapter 1 introduces research background ; chapter 2 gives an overview of theoretical basis including that of assts and goodwill ; chapter 3 as the key sector of the paper, analyzes the recognition and measurement of goodwill ; chapter 4 is about the re - recognition of goodwill, including amortization test and impairment test ; chapter 5 explains the status quo of goodwill accounting in china and some suggestions are put forward too

    第二章理論基礎，包括資產的基本理論和商譽的基本理論。在資產的基本理論部分主要闡述了資產的定義以及它的確認與計量，在商譽的基本理論部分從它的概念出發，從性質、構成要素著手，進而分析商譽的特點。由於商譽的作用時限與價值變化非常特殊，因而在此部分筆者還對其作了專門研究。
  11. At the same time, the author has put forward the problems that the lease accounting of our country remains to solve. in chapter two " studying the question of classifying the lease ", the author has summarized the difference respects among the accounting criterion of our country > u. s. a. ' s accounting criterion and international accounting standard

    第二章《租賃分類問題研究》通過中外會計準則對租賃分類標準進行比較，總結我國會計準則與美國會計準則和國際會計準則的區別所在，提出租賃分類存在的問題，並對我國租賃分類新標準進行探討。
  12. So in the paper, the model of environmental information declaration is explored and suggestions are put forward on how to launch the task of publishing environmental information in china. the paper is made up of four chapters. in the first chapter, the importance of environmental accounting information disclosure, which is the starting point of environmental accounting, is expounded from the point of theory and reality ; then practices of revealing environmental information in foreign countries are looked back and the present conditions in some chinese companies are analyzed ; so in the third chapter, the model of environmental information announcement is built according to its character ; and the propositions are raised on how to reveal environmental information in all chinese companies in the last chapter

    第一章從可持續發展與環境會計的關系出發，探討了環境會計信息披露是環境會計的切入點，並從理論角度、現實角度闡述了環境會計信息披露的重要性；第二章回顧了國外政府部門、國際組織、會計職業團體、專業服務機構以及跨國公司在環境會計與信息披露方面所做的努力，同時對我國部分上市公司環境會計信息披露的現狀進行了分析；第三章在借鑒傳統會計的基礎上，對我國環境會計信息披露的基本原則、主要內容、披露方式和所需達到的質量要求進行了探討，系統構建了環境會計信息披露的模式；第四章針對我國目前的制約因素，對環境會計信息披露工作的開展提出了相關建議。
  13. At last, the paper solves the depreciation problems of the vessel that is sealed up for keeping and port and dock, bringing forward that the parts that are still worn down during the sealed period should be depreciated and the parts having no or less spoilage should not be depreciated according to the theory of parts measurement. the port and dock, able to be wholly renewed through locally overhauling in turn, should apply the method of replacement accounting to process accountancy. xin dawang ( finance and accounting ) directed by professor : shao ruiqing

    上海海運學院jn ：學位論義最後論述了封存船舶和港口碼頭的折舊問題，本文提出：在部件計價基礎上，船舶封存應只對封存時仍繼續損耗的部件計提折舊，其餘未使用或者損耗很小的部件則不計提折舊：港口碼頭可以通過局部輪番大修實現整體更新，每個泊位根據大修制度定期進行大修，等到所有泊位都經過大修以後，則整個碼頭都同新建的碼頭泊位發揮的效用相同，進而應運用重置會計對碼頭固定資產進行會計核算，以正確處理港口碼頭的修理支出以及折舊計提問題。
  14. Based on the requirement of high - quality accounting information, this paper provide comparative analysis among three common consolidation theories, then put forward suggestion on consolidation theory selection

    合併范田涉及到合併會計報表的會計上體問題。一般認為，凡是具有控制與被控制關系的公司才需要納入合併報表的范圍。
  15. In part one, author put forward some key factors for setting up management control accounting system. bring forward based theory of design and proceeding of management control accounting system, especially behavior factor of management control

    本文的結構體系可分為兩大部分，第一部分提出了建立管理控制會計系統的一些關鍵影響要素，提示了基於管理控制環境的控制會計系統的設計與有效實施的基本原理。
  16. Part two : firstly, the thesis analyse circumstance peculiarity of management control system of gdtc. stress combining market competition status and corporate governance and organization environment and several difficulty about how to carry into effect on management control accounting, and put forward my basic issue. it is that control accounting system is a tool of carrying out strategy, and manager must set up competition strategy according to comparative advantage of gdtc and reengineer organization structure for management control accounting system

    第二大部分首先研究分析了廣東電信的管理控制系統的環境制約因素，著重結合廣東電信公司的市場競爭狀況、公司治理結構以及組織環境，從有效發揮管理控制會計的幾個難點入手，提出自己的基本論點，即控制會計系統是實施戰略的工具，著重在比較競爭優勢的基礎上構建競爭戰略，並根據戰略特點分析改造公司內部組織結構，建立有利於管理控制會計系統有效發揮的內部環境。
  17. The paper starts with the necessity and imminence of the research on accounting problems in waterway fixed assets, and analyzes the characteristic of the fixed assets in waterway transportation and the reason for shortage of the research, then brings forward the research purpose of the paper, which is to resolve the accounting problems on recognition, measurement, repairs and maintenance, depreciation of the waterway fixed assets, to provide a direction of the following research

    本文從水運固定資產會計問題研究的必要性、迫切性入手，對水運固定資產的特性以及以往研究的不足之處加以分析，進而提出本文的研究目的，即解決固定資產確認、計價、修理、折舊計提中的一些會計問題，為下文的研究提供一個方向性的指導。
  18. Our country an outstanding accounting scholar yang shizhan professor puts forward of the deep views that " the world wants the confusion accounts first disorderly, the world wants to cure to account is to cure ". caution we must value the quantity problem of business enter prise accounting information highly

    我國著名會計學家楊時展教授提出的「天下欲亂計先亂，天下欲治計乃治」的精闢見解，警示我們必須高度重視企業會計信息的質量問題。
  19. On the basis of accounting in institution, this article puts forward amendments for reference to three concrete accounting business such as irregular loss of existing goods, reception of invisible assets contribution and income tax

    摘要文章從事業單位核算基礎出發，對事業單位存貨非正常損失、接收資產捐贈及所得稅等3種具體會計業務的處理提出了修改意見。
  20. Then, the dissertation researches how to operate receivables securitization in china, including some aspects as follows : how to realize ture sale and away from bankruptcy of receivables, how to price receivables, obstacles in the course of credit enhancing and evaluation, giving some effective measures to solve these obstacles, putting forward accounting principle, analysing tax problems and giving material measures keeping away risks which are faced in receivables securitization, etc. finally, this dissertation studies one case, and gives referrible model for practising receivables securitization in our country

    其次，本文對實施應收賬款證券化進行了實務研究，主要包括：應收賬款的真實出售和破產隔離的實現以及如何對應收賬款進行估價、在我國進行信用增級和信用評級的障礙以及解決措施、提出了對應收賬款證券化進行會計處理的確認和計量原則、分析了交易的稅務處理問題、對應收賬款證券化交易進行了風險分析並提出了具體的風險防範措施等。
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