resource accounting system 中文意思是什麼

resource accounting system 解釋
資源計算系統
  • resource : n. 1. 〈pl. 〉資源；物力，財力。2. 方法，手段；機智，智謀，才略。3. 消遣，娛樂。adj. -ful ,-fully adv.
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • system : n 1 體系，系統；分類法；組織；設備，裝置。2 方式；方法；作業方法。3 制度；主義。4 次序，規律。5 ...
  1. In the final part, from the company strategy viewpoint the further discussions have made to indicate the importance of better understanding and management of information from cash flow statement an alysis. in author ' s opinion, a good understanding and management of information from the cash flow statement analysis make it possible for a company to better use and manage the cash resource, improve the conventional accounting report analysis system and prevent the false accounting information in order to achieve an effective and successful management in the company ' s operating, accounting and long term strategy

    筆者認為，通過對現金流量表的深入透徹的理論分析和實證研究，能夠全面了解和掌握作為企業經營活動血液的現金的來源和運用狀況，把企業的經營狀況、財務狀況、戰略管理狀況同企業的現金流量緊密的聯系起來，同時對于完善傳統的財務報表分析體系，防止會計信息失真以及充分發揮現金流量管理在企業管理中的重要作用都有積極意義。
  2. Part v : internal control system integrating with centralized accounting system centralized accounting system affects on internal control system. in order to put internal control system into effect, animal husbandry and veterinary station of villages and towns must make good use of internal and external human resource to strengthen division of responsibility

    對策之二? ?建立健全內部控制制度建立健全內部控制制度既是本文的重點，也是解決鄉鎮畜牧獸醫站問題的主要對策，對此本文用了較長的篇幅來描述鄉鎮畜牧獸醫站所要建立的內部控制制度的內容。
  3. But it did n ' t sped quickly as it appeared from its process of emergence and development. the main reason is that the theory system of human resource accounting has n ' t established perfectly and the practical condition has n ' t developed completely

    但從它的產生和發展過程來看，並沒有像其它會計一樣，一經出現便迅速推而廣之，其原因主要是人力資源會計的理論體系尚未建立完善，實務應用條件尚未發育完全所至。
  4. This paper standards the system and demonstrates the operating rules from two aspects, which are the cost of human resource and the value of human resource. the fifth chapter designs a set of human resource accounting system to present difficulty which will take convenience to the organizations that attach importance to human resource accounting

    第五章主要針對目前應用中無方向性的困難，設計了一套具有一定切實可行價值的人力資源會計制度體系方案，以便重視人力資源的組織能夠有計劃、有步驟、有重點、有選擇地在會計實務中操作。
  5. Quantification and value of human resource has been a tough world topic. its resolution is related with the quantification and distribution of production elements by their contribution. its resolution is also related with the adoption of human resource accounting into current financial and accounting system

    人力資源價值及其計量一直是一個國際性的難題，這一難題的解決關繫到生產要素按貢獻價值進行量化與分配的問題，也關繫到人力資源會計納入現行財務會計體系的問題。
  6. From single accounting application and accounting software to integrated ais ( accounting information system ) - - finance module of erp ( enterprise resource planning ), the level of computerizing of chinese enterprise present different arrangement

    從單項會計應用到財會電算化軟體，再到集成化的會計信息系統? ? erp財務模塊，企業的信息化水平呈現出不同的層次。
  7. All these problems make human resource value accounting have trouble in being brought into the traditional accounting system. from the view of many arguments about basic theories which exist in human resource value accounting, the paper aims at some of which have not been reached agreements to present own thoughts : to define the concept and feature of " human resource ", and financial implication feature and measurement of " human capital " ; to divide human assets into two parts : human assets in liabilities and human assets in owner ' s equity ; to study the reason why people should share additional profits and the proportion and so on

    本文從探討理論界對人力資源價值會計的基本理論存在的種種爭論入手，針對尚沒有達成共識的問題提出自己的見解：界定了人力資源的概念和性質、人力資本的財務含義、性質及度量方法，將人力資產分為債務型人力資產和權益型人力資產兩部分，探討了人力資本所有者參與企業超額利潤分配的原因和分配比例等等一系列問題，以期建立起人力資源價值會計賴以建立的理論基石。
  8. To do this, we need to implement strategic plan, to apply the modern information technology ( especially enterprise resource planning ), to form enterprise " s culture, to improve the knowledge of employees, of course, the first step is to build the system of theorv & means. this thesis bend itself to study theory & means of strategic management accounting. the thesis expounds

    這種企業管理決策支持系統作用的發揮取決於它的方法是否能被真正應用到實踐中去，這需要企業戰略的規劃實施、現代信息技術的應用（特別是erp的引進） ，企業文化的建設、管理會計人員素質提高等諸多方面的支持，當然其前提是解決戰略管理會計理論與方法體系的建立問題。
  9. In the end, the important measures are suggested, namely accounting system establishment, procurement tactic adjustment, injection line and stamping line set up, production line expansion, market operation, human resource development

    論文最後提出了主要對策和措施：建立核算體系、調整采購策略、建立主要原材料生產線、擴展產品線、產品服務創新、人力資源開發等。
  10. Songhuajiang water system has the biggest theoretical storage of waterpower resource, accounting for 48. 5 % of the whole theoretical storage of the province. heilongjiang water system is in the next place, accounting for 46. 74 %

    松花江水系水能資源理論蘊藏量最大，佔全省總理論蘊藏量的48 . 50 ；其次是黑龍江水系，佔全省總理論蘊藏量的46 . 74 。
  11. Design of accounting system of human resource value

    人力資源價值會計核算體系設計
  12. 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。
  13. Accounting the characteristic of water resource exploitation and utilization in tourist islands, and the relations between population, water resource, environment and development, wrcc research on tourist - island is sub - classified into complex - giant system of natural and social environment for dynamic analysis and modeling. further, a multiple objective decision - making analysis ( modma ) model for the wrcc research on tourist - island is set up in term of sustainable development

    根據海島地區水資源開發利用的結構特點，考慮到人口、資源、環境和發展之間的關系，本文將旅遊海島水資源承載力問題納入自然社會經濟環境這一復雜巨系統中進行動態建模分析，從可持續發展角度建立了旅遊海島水資源承載力多目標決策分析模型。
  14. 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。
  15. Second, since the traditional accounting system could not be changed for the moment, the present human resource accounting has to be amended to fit into the whole system ( it is a cost to apply human resource accounting to practical usage )

    其二，既然原會計體系暫時不能改變，那麼就要改良現在的人力資源會計研究成果，使之適應原會計體系的框架（這是為使人力資源會計應用於實踐所付出的成本） 。
  16. This paper introduces current situation and developing of gnterprise resource planning ; analyzes the working principle, key technical, processing and how to integrate material management, sales and distribution, finance accounting models of crp ( sap r / 3 ) system that is very famous in the world. using computer system to process pp ( produce planning ), mrp ( material requirement planning ), sd ( sales and distribution ), psc ( procurement and storage control ), pcc ( produce cost checking ), scm ( supply chain management control ) ; as a case study of implementation of xinhua book store ( head office ), crp ( sap r / 3 ) system. as a designer and participator, the writer summarizes and points out some valuable information for business enterprise as a reference

    本文闡述了企業資源規劃的現狀及發展原由；剖析了世界知名erp應用軟體德國sapr 3的系統工作原理、關鍵技術、處理流程、以及如何將物流、信息流、資金流有效集成在一起，用計算機系統完成生產計劃、物料需求規劃、銷售與分銷、采購和庫存控制、生產成本核算、供應鏈規劃控制等；並將新華書店總店erp （ sapr 3 ）項目的實施作為案例分析，通過對新華書店總店erp項目實施的親身實踐，總結並提出了企業在實施erp項目時值得注意與借鑒的地方。
  17. It is to realize information real time to found the goal of the accounting information system of science, accurate, complete with useful ; realize resource optimization disposition, it is reasonably floating to worth ; help enterprise make correct decision promptly, so as meet the economic environment that changes with each passing day, unceasing development is strengthened

    構建科學的會計信息系統的目標是要實現信息實時、準確、完西南交通大學碩士研究生學位論文整和有用;實現資源優化配置，價值合理流動;幫助企業迅速做出正確的決策，以適應日新月異的經濟環境，不斷發展壯大。
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