introduction to accounting 中文意思是什麼

introduction to accounting 解釋
會計概論
  • introduction : n. 1. 引導；傳入。2. 介紹。3. 推廣，採用；引進。4. （育種）引種。5. 序，導言，緒言；【音樂】前奏，序奏。6. 初步，入門（書），概論。
  • to : adv 到某種狀態；〈特指〉到停止狀態；關閉。 ★也常和動詞結合，略去其後賓語，而構成成語： The door i...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. The analysis of five typical cases, which are miketer ' s cheating in listing, the artificial accounting by yinguangxia, the deceitful reorganization and inside story of yian technology, the chaos of creditor ' s rights and liabilities of jiuzhou stock company and the misappropriation of stock company ' s benefits by meiera stockholder, are listed from chapter 2 to chapter 6 respectively. the operation report, pronunciamentos and the medium and research institutions " comments on those companies are referred in this research, and the introduction of those companies, the facts of the credibility deficiency and the comments of those facts are also included in this analysis

    第二章至第六章分別對麥科特欺騙上市案例、銀廣夏假賬案例、億安科技虛假重組及內幕交易案例、九州股份債權和債務混亂案例和美爾雅大股東侵佔股份公司利益案例進行分析，案例研究參閱了幾家上市公司歷年業績報告、公告書、有關媒體及研究機構對公司及事件的評論等材料，分析過程包括這幾家上市公司基本情況介紹、信用缺失的主要事實以及對案例的評述等。
  2. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  3. With china ' s entry into the wto, pangang ( group ) corporation ’ s leaderships recognized the need to seize opportunities and meet the challenge of economic globalization, the introduction of advanced management ideas and means to transform the traditional enterprises, and establish pangang ( group ) corporation financial management information system, and achieve financial centralized management, a financial settlement, accounting, budget, control, analysis integration of financial management information platform and the progressive realization of financial and business ’ s integration in the future, at last ultimate pangang ( group ) corporatio ’ s achievement of a comprehensive information technology

    隨著中國加入wto ，攀鋼公司領導認識到必須抓住機遇、應對經濟全球化的挑戰，引進先進的管理思想和手段來改造傳統企業，建立攀鋼（集團）公司財務管理信息系統，實現財務集中管理，形成財務結算、核算、預算、控制、分析一體化的財務管理信息平臺，並在今後逐步實現財務業務一體化，最終實現攀鋼全面信息化。
  4. Taken forecasting methods in the meantime, a monthly appraisal system and the introduction of monthly cost accounting system to better control the costs

    因此，本文在論述控製成本的方法時，將測算項目標準成本和責任成本作為了項目成本控制的主要方法。
  5. In chapter one " introduction ", the author has started with the lease development from the development general situation of lease industry to the development prospect of the lease industry in our country, and has introduced the character of lease and the concept which the lease accounting are correlated with

    第一章《導言》以租賃的演變入手，從世界租賃業發展概況談到我國租賃業的發展前景，介紹了租賃的特點及與租賃會計相關的概念，通過對租賃會計的研究現狀分析，提出了我國租賃會計有待解決的問題。
  6. In my opinion, except the description of the specific standard, at least it should compromise the introduction of the standard makers, grounds, methods and procedures of the relative matters. china has been aiming its constitution of accounting standard to the internationalization. does it mean the accounting standard model should follow the internationalization

    經過比較研究，我們發現，中國的會計準則是國際化的，然而會計準則模式則呈現出十足的個性化特徵，這說明，會計準則的國際化並不需要以國際化的會計準則模式為前提，國際化會計準則與個性化會計準則模式可以做到辯證的統一。
  7. We have already made a good start last year, taking advantage of the introduction of renminbi banking business in hong kong, to establish renminbi accounting relationships between banks in hong kong and the renminbi clearing bank, and between the banking systems of hong kong and the mainland

    藉去年香港開辦人民幣銀行業務的機會，本港銀行與人民幣清算行，以及本港與內地銀行體系之間已建立起人民幣帳戶交易的關系，實在是很好的開始。
  8. Brief introduction to environmental accounting in our coal mining areas

    我國煤炭礦區環境會計初論
  9. After analyzing the characteristic of market - to - book ratio ( p / b ratio ) and price - to - earnings ratio ( p / e ratio ), the thesis uses data from domestic common - shares markets to test the value - relevance of these two ratios. the research data are from shanghai stock exchange and shenzhen stock exchange, including the dealing prices of listed companies in the years of 1994 to 1998 and accounting data from their financial reports of 1993 to 1997. the contents of this thesis are divided into eight sections allocated as below : section 1 is " introduction " about the backgrounds of selecting research targets and the brief contents of whole thesis

    本文介紹了費森?奧爾森模型的產生背景和在資本市場研究中的作用，從模型推導出公司凈資產倍率（ p / b ） 、市盈率（ p / e ）與未來盈利能力（凈資產收益率， roe ）及盈利增長率的關系，分別以1993及1994年為考察基年，用我國上市公司股價數據和年報中會計數據進行了檢驗，證明了假設一: 「凈資產倍率高預示著未來的凈資產收益率高」 ，及假設二: 「市盈率高預示著未來的贏利增長率高」 ，意味著市場對會計信息的反應方向是正確的，說明我國證券市場投資者已能對公開會計信息有基本的把握並運用於投資決策中。
  10. These include, among other things, the establishment of asset management companies to carve out the bad assets inherited from the days of policy lending. they also include the full introduction of commercial principles and market - based credit policies, and improvements in accounting standards

    改革項目包括成立資產管理公司，以處理過去政策貸款遺留下來的壞資產，還有全面引入商業原則和以市場為本的信貸政策，並改進會計標準。
  11. In this case we will first find out the radical reason of bb airline " s losing money through a cost structure compare report of the overseas and domestic airline ; and at the same time we will give out a brief introduction of bb company " s present cost management situation by the way of discussion. after that we will fully quote a work report of a profit managing employee. this report covered from charter flight accounting to charter flight managing ; from insensible management to active co - operation. it is also a summary of fault and progress they have made in the past profit management

    本案例首先通過一份中外航空成本結構對比報表找出bb航空公司虧損的根源所在；同時，本文由與會代表的各抒己見引出bb航空公司成本管理存在的問題。其次，本文又引述了來自收益管理第一線的工作人員的工作匯報。他對自身的工作經驗的總結由核算包機到管理包機，由無意識管理到主動配合也是對公司過去收益管理中失誤與進步的總結，並進而揭示了加強收益管理癥結所在，明確了職責明確、信息完全對收益管理的重要性。
  12. The third chapter focuses on how to analyze accounting information of listed company fully and systematically based on the introduction to the general requirement on accounting disclosure, and gives accounting analysis on the selected cases

    第三章在闡明證券市場有效運行對會計信息披露質量的要求基礎上，重點研究了如何全面系統地對上市公司的會計信息進行分析，並選用具體案例進行了財務分析。
  13. On the basic of brief introduction of some concerning concept and theory of cash flow, this article first by using methods of contrast analysis and combining qualitative analysis and quantitative analysis to put forward the idea that the management staff should use the model of total cash flow analysis as a tool to effectively analyze cash flow, then with borrowing the idea of cost quality classify in managing accounting theory to bring forward a dynamic model for forecast of future cash flow. meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control

    本文在對現金流量的有關概念、理論進行闡述的基礎上，首先運用對比分析的方法，定性分析與定量分析相結合，提出企業經管人員應以現金流量綜合分析模型為工具，有效分析企業的現金流量；之後借用管理會計中成本性態分類的思想，並結合現金流量表中對現金流量的分類要求，同時考慮到與企業擬定的現金最佳持有量密切聯系，提出建立一個預測未來現金流量的動態模型；最後，結合企業實例，對于如何完善企業現金流量控制的思路和方法提出若干建議措施。
  14. Legislator eric li ka - cheung who represents the accounting profession suggested the introduction of a new type of tax levied on work permit holders. in accordance with their income, monthly payments ranging from $ 100 to $ 1000 would be levied on work permit holders employed in hong kong, including filipino domestic workers

    來自會計界的李家祥建議，港府應實施入境工作稅，向所有持工作證來港工作的人士，包括菲傭，按收入每月徵收一百至一千元的稅款。
  15. An introduction to positive accounting research

    實證會計研究導論
  16. The paper comprises of two sections. the first section is brief introduction to the theories related to information disclosure, including information theory, principal - agent theory, economics of information, efficient capital market hypothesis, accounting theory. the second section is the special research of organization, demonstrating how to construct information disclosure system from the participator ' s aspect

    論文主要包括兩大部分，第一章和第二章是文獻評述與基本理論研究，第三章到第六章是實務改革專題研究，具體而言，論文研究重點及作者的主要貢獻在於：其一，論文試圖回答「是什麼? what 」的問題，即何為信息披露制度框架。
  17. European banks, particularly those in germany and italy, are under pressure to clean up their balance sheets ahead of the adoption of international accounting standards and the introduction of new capital adequacy rules under the basel ii framework

    歐洲的銀行，特別是德國和義大利的銀行，目前正面臨壓力：在採用國際會計標準和引入巴塞爾ii號協議框架中對新資本充足率規定之前，它們需要清理其資產負債表。
  18. Brief introduction to internal accounting control system in enterprises

    加強企業內部控制的幾點思考
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