objectivity in accounting 中文意思是什麼

objectivity in accounting 解釋
會計上的客觀性
  • objectivity : n. 客觀（性）；客觀現實。
  • in : adv 1 朝里，向內，在內。 A coat with a furry side in有皮裡子的外衣。 Come in please 請進來。 The ...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Based on the specilized production of interim products, this paper mainly focuses on the study of two aspects, dealing with the problems such as incompleteness and improperness of costing, inefficient cost controlling, etc. this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity, pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method, thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries, this paper carries out the research of the

    因此，本文基於中間產品專業化生產，針對中國船廠成本核算內容不完整、核算方法不適應，成本控制效果差等問題著重進行了兩方面的研究工作。提出適應中間產品特徵的分層成本計演算法，完善成本核算內容。探討知識經濟時代財務管理發展要求和會計信息質量要求，提出商譽是人力資本超額使用價值的觀點，針對現代造船中間產品專業化生產所具有的特點，以及成本核算中客觀性和相關性差，可讀性不強等問題，研究了船廠生產組織特點和管理要求，提出了延伸于分批零件法的分層成本計演算法，拓展了造船人力資本和質量成本的核算內容。
  2. The objectivity principle holds that the accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enter ? prise

    客觀性原則要求會計核算應當以實際發生的經濟業務為依據，如實反映財務狀況和經營成果。
  3. In the fourth part of this paper the author analyses the function of public information accounting from two points of view : systematic function analysis and the definition of the essence of public information accounting. the author reaches a conclusion that : the function of public information accounting is reflection only. as for the validation and examination of the information resource and information quality for the objectivity and reliability of the information are not supervision and domination but technical examination

    文章的第四部分從公共信息會計系統概念提出的系統功能分析以及公共信息會計的本質界定角度進行分析，得出結論:公共信息會計的職能只有反映一項，至於為了保證所反映的信息客觀可靠而對信息來源和信息質量進行的檢查驗證只是用於保證信息可靠性的技術性檢查，而非監督、控制。
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