object of accounting 中文意思是什麼

object of accounting 解釋
會計對象
  • object : n 1 物，物體，物件。2 目標 （of; for）; 目的，宗旨。3 【哲學】對象，客體，客觀 （opp subject）; ...
  • of : OF ＝Old French 古法語。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. After analyzing the shortage of former control ways to logistics cost according to traditional ways of accounting cost, it bring a new way of controlling logistics cost which is the objective cost controlling basing on abc system. according to the characteristic of logistics cost, the logistics course will be divided several logistics task cell. when the logistics task was given a cost goal, the logistics cost can be controlled under the goal to achieve the object

    在分析了傳統成本核算模式下物流成本控制方法的不足的基礎上，提出了作業基礎的目標物流成本控制方法；並根據物流的運作特點，把企業的物流環節分成不同的作業成本單元進行控制，而對每個物流作業單元制定一個合理的目標成本，實現在作業基礎上實施目標物流成本控制的理想方法。
  2. With the aid of theory of collection agency and internal control, and so on, from the two aspects of accounting theory and information supervision, the paper applies comparative verification method and case analysis approach to analyze factors affecting accounting information quality. the paper also presents the corresponding counter - measures to perfect accounting object, strengthen accounting practice standards, enhance punishment, strengthen information regulation and improve the quality of information demand entity

    並藉助于委託代理理論、內部人控制理論等，採用對比驗證、案例分析等方法，從會計理論自身及信息監管體制兩個方面，較為深入地剖析了影響會計信息質量的諸因素，並提出了完善會計目標、強化會計行為規范、加大民事處罰、強化監管、提高信息需求主體素質等相應的治理對策。
  3. Taking the independent accounting operation mode of the newly established railway passenger transport company as the research object, and based on the basic principle of the modern railway passenger transport management, and the integrated technologies such as information processing and computer network, this thesis aims at designing and implementing a railway passenger transport marketing and scheduling information system ( rptmsis ).

    本論文以各鐵路局成立客運公司后獨立核算的業務模式為研究對象，以現代鐵路客運組織原理為基本設計思想，綜合應用信息處理、計算機網路等技術，致力於設計和實現一個鐵路客運營銷調度指揮信息系統。
  4. Entrepreneur manpower capital is accounting so as entrepreneur this special manpower capital is research object, synthesize to utilize management study, method and much subject theories such as economy, behavior science and accounting, have founded the basic frame of entrepreneur manpower capital accountant

    企業家人力資本會計以企業家這一特殊的人力資本作為研究對象，綜合運用管理學、經濟學、行為科學和會計學等多學科理論和方法，構建了企業家人力資本會計的基本框架。
  5. The forming and development of cyber economy created new business model - electronic commerce and new form of enterprise - virtual corporation which brings huge change to accounting environment and leads diversification to the object, the function, the content, the means and business process of accounting. under the environment of cyber economy, the accounting object will change from " operation duty " to " decision - making serviceability ", and accounting function will transit from checking and correspondence to management especially the information management further more emphasize on the effect of correspondence function ; the content will be variety, the means will be informational, the process will be a network. so the traditional accounting ' s theory and practice will no more meet the requirement under the cyber economy environment

    網路經濟的形成與發展，創造了新型的商業模式? ?電子商務和嶄新的企業形式? ?虛擬企業，使得會計環境發生了巨大的變化，並導致會計目標、職能及核算內容、方法、流程等也發生了變化：網路經濟環境下的會計目標由傳統會計的「經管責任」向「決策有用性」轉變，會計職能由傳統會計的核算與協調逐步向管理職能轉化，尤其是信息管理職能轉化，並更強調協調職能的作用，會計核算的內容多樣化，會計核算的方法信息化，會計核算的流程網路化，傳統會計的理論與實務都不再適用於網路經濟環境的需要。
  6. This paper applying the theory of value chain, combining with the analysis of cases, regarding the accounting object as core, discusses how to construct value - chain based management accounting information system mainly from four aspects : accounting transaction process reengineering, reorganization of accounting department, innovation of internal control, evaluation and improvement of system. and accounting transaction process reengineering based on the business model of management of value chain, sets about analyzing from three angles : upstream value chain, internal value chain and downstream value chain

    本文應用價值鏈理論，結合案例分析，以會計目標為核心，從會計業務流程重組、會計組織重構、內部控制創新、系統的評價與改進四個方面探討如何構建基於價值鏈的管理型會計信息系統，其中會計業務流程重組以價值鏈管理模式下的業務模型為基礎，分別從上游價值鏈、內部價值鏈和下游價值鏈三個角度展開分析。
  7. The paper introduces some basic concepts about human resource accounting such as human resource, human assets and human capital etc. firstly. then using these basic concepts founds concepts frame of human resource accounting system and defines the characteristic, object, objective, subject and hypothesis and so on

    首先介紹了人力資源會計中一些諸如人力資源、人力資產、人力資本等基本概念，然後利用這些基本概念建立了人力資源會計體系的概念框架，明確了人力資源會計的特徵、對象、目標、主體、假設等等，為後面的會計確認和核算打下扎實基礎。
  8. The objective reasons are as follows : the uncertainty and the variety of measurement o f the accounting object, the variety of accounting practice, the complexity of involved interest, the development of accounting standard being not synchronizing with the development of accounting practice, information asymmetry, and the public contractual characteristics of accounting standard, etc. the subjective reason is the interest motive

    會計對象的不確定性、計量屬性的多樣性、會計實務的多樣性和涉及利益的復雜性、會計準則發展與會計實踐發展的不同步性、信息不對稱性、會計準則的公共契約性等是其客觀原因；利益動機則是其主觀原因。
  9. In the fifth part of this paper the author analyses the main body, object and realizing pattern of the financial accounting goal which compose and restrict the financial accounting goal, then the author reaches the conclusion that the public information accounting goal is to provide the accounting information which have

    文章的第五部分從構成和制約財務會計目標的三要素即財務會計目標的主體、客體和實現方式三個角度分析，界定公共信息會計目標是為反映會計主體過去和現在的狀況以及未來發展趨勢，向信息使用者提供經過簡單加工（如匯總求和）的會計信息。
  10. Next in order this paper presents the idea of establishing abc thought in the erp financial accounting module, mostly including first is establishing the relationship between cost driver and product 、 cost 、 expenses ； second is designing appropriate accounting evidence ； the third is establishing abc accounting process in financial system. and then bring up to reform the erp system from four aspects to adapt to the demand of abc cost accounting process design, we ( 1 ) divide activity center according to process means 、 process object 、 process craft and concentration degrees of geography position, ( 2 ) revise production craft flow detailed list, ( 3 ) compile resource requirements planning, ( 4 ) compile activity input / output control statement

    其次提出在erp財務會計模塊中構建abc思想的思路，主要包括建立成本動因與產品、成本、費用之間的聯系、設計適當的會計憑證、建立財務系統abc核算流程；而後提出從四個方面改造erp系統以適應abc成本核算流程設計的需要，一是按加工手段、加工對象、加工工藝和地理位置集中程度四個條件劃分作業中心、二是對生產工藝流程清單進行修訂、三是編制資源需求計劃、四是編製作業投入/產出控制報表。
  11. Accountant should satisfy the enterprise that pays attention to accounting information contract different aspects conclude a treaty the demand, entrepreneur resource is enterprise the most rare resource that is short of, should become accounting accounting one of object, become the important composition part of accounting information

    會計應該滿足關注會計信息的企業契約各方締約者之需求，企業家資源作為企業最稀缺的資源，應該成為會計核算對象之一，成為會計信息的重要組成部分。
  12. It almost has an effect on the whole accounting system. this thesis absorbs the related productions inside and outside the country, and it bought forward its own suggestion on the improvement of future financial report according to the discussion on the total object of financial report, the means and steps about reformation, the basic quality request on the improved accounting report and its content structure

    因而，本文在廣泛吸收國內外有關研究成果的基礎上，主要對上市公司財務報告改革的總體目標、改革的方式與步驟、改進后財務報告應達到的基本質量要求及基本內容結構等相關問題進行了探討，並在吸收借鑒國內外現有改革成果的基礎上初步提出自己關于構建新體系的一些粗淺的建議。
  13. The paper study mostly educational cost of kindergarten of meaning, cost sort and frame, object of cost business accounting, etc. founding on these meaning and theory, the paper reckons and analyses the charge of nursing and educating children, the donation of money - to school and other charges according to the data of educational cost sample survey of guangzhou kindergarten. then the paper discusses the educational cost of guangzhou kindergarten and the present charge system, and it also supplies some objective bases, even some bases for decision - making

    此外，本文還基於以上幼兒教育成本概念與理論，以廣州市幼兒園的教育成本抽樣調查數據為事例進行核算與分析，即對廣州市幼兒園的保教費、其他雜費、捐資助學費等，分別進行核算以及實證分析，以此為基礎來進一步地研究與分析幼兒教育成本及其現有的地方收費制度，為幼兒教育成本研究和幼兒教育收費制度改革提供一定的客觀依據或決策參考。
  14. The forth chapter has introduced the subject and object of accounting information market and also its scope, attributes and characteristics. the scope of it ' s object covers accounting information produced by accountant inside economic units and disclosed towards outside user in the forms of accounting documents

    文章認為，會計信息市場的客體范圍應是由經濟單位內部會計人員收集加工而成、以一定的會計文件為載體形式向經濟單位外部報送或傳遞的那部分會計信息；其使用價值和價值的雙重屬性有別於一般商品。
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