nature of accounting 中文意思是什麼

nature of accounting 解釋
會計本質
  • nature : n 1 自然（現象） 大自然；自然界；自然力；〈擬人化時作 N 作陰性用〉造化 造物主。2 自然狀態 原始狀...
  • of : OF ＝Old French 古法語。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Reflections on the social contractual nature of accounting

    重新認識會計的契約本質
  2. To the common requirement of invisibility of the two, the paper presents a information hiding strategy which first uses cluster analysis methods ( this paper uses k - means algorithm ) to classify the image to get the nature of the image, and then uses one embedding algorithm, accounting the improvement on the conceal effect using image ' s character

    接著對信息隱藏技術的兩個重要分支隱寫術與數字水印技術，闡述其各自特點及異同點，針對二者在不可見性上的共同要求，從利於圖像自身的特性增強掩密效果的思路出發，提出先用聚類分析的方法（本文採用了k -均值演算法）對圖像的像素點進行分類以充分發掘圖像自然的內在特性，再結合嵌入演算法的信息隱藏策略。
  3. It has been focused on three fields : one is the nature of income tax accounting, another is the tendency about institution of working out standards, the other is the degree and method about inter - period allocation of income taxes

    美國所得稅會計的研究主要集中在三個問題上：一是所得稅的本質；二是準則制訂機構的傾向；三是所得稅跨期攤配的程度與方法。其中矛盾的焦點又集中在遞延法和債務法的選擇上。
  4. The liverworts divides into three types in the nature reserve, obligate, commonly facultative and occasionally facultative types and the commonly facuhative type is dominant totaling 26 species and accounting for 60. 4 % of all the species in the reserve

    保護區內葉附生苔類植物可以分成3種類型：專性、兼性常見和兼性偶見，其中兼性常見類型種類佔有絕對優勢，共有26種，占其總種數的60 . 47 % 。
  5. Taking a newly built railway project that crossing shimentai nature reserve as an example, the analytical technique of landscape space structure was used to predict environment influence after the construction based on accounting and contrasting dominance of various patches from the point of view of landscape ecology

    摘要以新建鐵路穿越石門臺自然保護區的工程為例，從景觀生態學角度出發，採用景觀空間結構分析方法，通過對環境中各斑塊類型的優勢度計算及對比，預測工程建設將對保護認生態環境影響的程度。
  6. Lots of concern policy, standard appear publicly. how to scientific and national supply the standard accounting data before state - owned enterprise listed to the user, is the most eagerly to solve problem with technical nature and difficulty

    隨著試點工作的逐步推開，有關政策、規范大量出臺，國有企業改制上市前規范的會計資料如何科學合理提供給使用人，成為當前亟待解決的技術性難題。
  7. Conducting regularity audits which provide the legislative council with an overall assurance that the government s financial and accounting transactions and those of funds of a public or quasi - public nature are proper and that they conform to accepted accounting standards ; and

    進行審核帳目是否妥善的公作，向立法會提供總體保證，確保政府和公帑或半公帑性質基金的財政及會計帳項，均屬妥善，而且符合公認的會計標準；及
  8. Article 2 " tourist agencies " ( or tourist companies, or other similar organizations of the same nature ; the same below ) refer to those enterprises which are established according to law, have the status of legal persons, are engaged in soliciting and receiving tourists and in organizing tourist activities, and conduct business accounting independently

    第二條旅行社（旅遊公司或其他同類性質的組織，下同）是指依法設立並具有法人資格，從事招徠、接待旅行者，組織旅遊活動，實行獨立核算的企業。
  9. 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。
  10. A business may establish its own accounting system based on the actual business operation, nature of accounting affairs, internal control, and management need

    商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要， ?訂其會計制度。
  11. Secondly, the author expounds on seven features of accounting ethics by examining the nature of accounting ethics from four angles ( ethics, accounting, economics and management )

    然後從倫理學、會計學、經濟學和管理學四方面論述了會計倫理的七大特徵。
  12. Finally, on the foundation of analyses on the nature of accounting standards and theory of standard - circumstance, we build the chinese cf which embody fair value and draw a conclusion that chinese cf contains fundamental theory level and standard - circumstance theory level

    最後，在對會計準則的性質和準則一環境理論研究的基礎上，構建了包含基本理論層次和準則?環境理論層次兩部分的體現公允價值的中國財務會計概念框架。
  13. Jinke accounting records and supporting documents must accurately describe and reflect the nature of the underlying transactions

    我們始終走在創新的道路上，我們天天在進步中！
  14. The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6

    筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。
  15. A probe into methodology nature of positive accounting theory

    實證會計理論方法論探討
  16. The ever - changing nature of business and the financial sector has made it increasingly important for senior managers to have a clear understanding of the theory and practice relating to accounting and finance

    商業與金融領域的常變性使得高層管理者清楚理解有關會計與金融的理論與實踐變得越來越重要。
  17. For enterprise theory, especially the contract nature of enterprise, make us know that modern enterprise is the result of cooperating of manpower capital and inhuman force capital, this enters accounting accounting system for manpower capital, for manpower capital property right establish to offer theoretical foundation

    對于企業理論，特別是企業的合約性質，使我們認識到現代企業是人力資本與非人力資本合作的結果，這為人力資本進入會計核算體系，為人力資本產權的確立提供理論基礎。
  18. Then after defining the boundary, scale, basic parts, structure and function, condition and evolution of the village man - earth relationship systems, the paper provides scientific accounting for choosing the micro - space perspective, in terms of the nature village and the survey household

    在界定村域人地關繫系統的邊界、尺度、基本組分、結構與功能、狀態與演進的基礎上，闡明了微觀視角、自然村域、調研農戶選取的科學依據，並對調研村域的人地關系狀況做以簡要介紹。
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