Article 5 a special accounting structure equipped with professional accounting personnel shall be set up for the finance and accounting work.
第五条、设置专门的财务会计机构。配备具有一定水平的专职财务会计人员,进行财务会计工作。
After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax's calculation and collection.
经历两次大变革后,企业所得税制与会计制度差距拉大,增加了税款计算与征收的难度。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
Against the special economic background in China, there exists the important relationship between share structure, accounting management and investor protection.
在中国特殊的经济背景下,股权结构、会计操纵与投资者保护之间有着重要的关系。
Reasonable cost structure and accounting standards are the basis of correctly analyzing the production management.
合理的成本构成及核算准则是正确分析生产经营的基础。
The formation of modern accounting theory has its historical necessity and its internal logic structure.
现代会计理论的形成有产生它的历史必然性和其内在的逻辑结构。
Computerized systems use a menu structure to organize accounting functions.
计算机系统使用菜单结构来组织会计职能。
To help you portray your company structure, different Accounting, Logistics and Human Resources organization units are provided.
为了帮助你们描画你们的公司结构,系统中提供了一些不同的财务,物流和人力资源组织单元。
Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.
结合营改增的一些相关政策,从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。
So this paper tries to study control on accounting fraud of listed company of our country from corporate governance structure visual Angle.
为此本文从公司治理结构视角出发研究我国上市公司会计舞弊控制问题。
Dragon curriculum teacher's age, education, the structure of a more reasonable title, accounting for 75 percent of international justice.
龙狮课程任课教师的年龄,学历、职称结构比较合理,国际裁判占75%。
The present accounting courses share the problems of unreasonable structure and repeated teaching contents.
现行会计专业课程设置存在整体结构不合理,教学内容交叉重复的问题。
The countermeasure of control accounting message distortion is put forward based on improving administrative structure and reasonable arrangement.
并在此基础上从完善公司治理结构以及合理的制度安排等方面提出治理会计信息失真对策。
So, education accounting should adjust its inner structure, equip up with suitable personnel group so as to play an important role in the duration of the education resources allocation.
因此,教育会计要不断调整内部结构,配备合适的财会队伍,为教育资源的优化配置发挥重要作用。
Computer Network AIS changes the whole society's production structure, which breaks traditional management pattern and accounting pattern.
计算机网络会计信息系统改变了整个社会的生产结构,打破了传统的企业管理模式和会计模式。
Analyzes the conditions of current ownership structure and quality of accounting information about Chinese listed companies.
其次深入浅析浅析了我国上市公司股权结构特点和会计信息质量近况。
This indicates that the nature structure of loans is closely correlated with the role of accounting information in making credit decisions, and their relation can be indeed complicated.
这说明,贷款的性质结构与会计信息的信贷决策作用之间的关系可能是紧密而复杂的。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
财务会计概念框架作为一个理论结构,必然涉及两方面的问题:逻辑起点和逻辑结构。
At the same time, elements of the accounting group is the content and structure in a constantly changing.
同时,会计要素群的内容和结构也是在不断变化的。
I think, the design of the value management-based accounting information system include the design of function structure, the logic structure, and the accounting business process reengineering.
笔者认为,基于价值管理模式的现代会计信息系统的设计应该围绕系统的功能结构设计、逻辑结构设计和会计业务流程重组展开。
The inform of the structure of the accounting theory is concerned about the choice of the logical starting point.
会计理论结构本身是个逻辑系统,构建会计理论结构首先要涉及到逻辑起点的选择问题。
An understanding of the control structure, including the control environment, accounting system and control procedures, is necessary in order to assess control risk.
理解控制结构,包括控制环境、会计制度和控制程序,对于评估控制风险来说是很有必要的。
This thesis proceeds with necessity of establishing the report system of management accounting, around why and how and what kind of report system of management accounting to structure.
本文从建立管理会计报告体系的必要性入手,围绕为什么构建-如何构建-构建什么样的管理会计报告体系这条主线进行了论述。
By utilizing accounting materials of enterprise, apply Markov's course method to predicting enterprise's capital structure, thus obtained information of terminal state.
主要是利用企业的会计资料,将马尔可夫预测方法运用到对企业的资本结构预测中,从而获得企业资本结构极限状态的信息。
It introduces the main steps in the construction of SAM, different construction methods and the basic structure of regional social accounting matrix.
依次介绍了编制SAM的主要步骤、不同的构建方法及地区社会核算矩阵的基本结构。
Basing on the analyses of accounting information distortion structure, this paper pointed out two kinds of forms of fictitious operation: rule-violating manipulating and rule manipulating.
在对会计信息失真的结构分析的基础上,该文指出了虚拟交易的两种形式:违规性利润操纵与规则性利润操纵。
The structure of the accounting theory is a logical system. The inform of the structure of the accounting theory is concerned about the choice of the logical starting point.
会计理论结构本身是个逻辑系统,构建会计理论结构首先要涉及到逻辑起点的选择问题。
The purpose and meaning of this thesis lie in: Regard accounting target as the starting point, structure the theory of financial accounting concept framework smoothly.
本文的研究目的和意义在于:以会计目标为起点,顺利地构建财务会计概念框架理论。
The purpose and meaning of this thesis lie in: Regard accounting target as the starting point, structure the theory of financial accounting concept framework smoothly.
本文的研究目的和意义在于:以会计目标为起点,顺利地构建财务会计概念框架理论。
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