本文谨对小企业会计核算的特点和与大中型企业会计核算的区别作对比分析。
This paper analyzes the characteristics of small enterprise accounting and finds the difference between the small enterprise and the big ones.
B7具有较强的语言与文字表达、人际沟通、信息获取能力及分析和解决会计实际问题的基本能力；
B7. Having a good command of language, personal communication skills, information obtaining ability and the ability to analyze and dealing with practical problems.
第二部分重点阐述纳税筹划与财务管理、会计的关系，从财务管理的职能和内容上分析纳税筹划与财务管理的关系。
In the second part, we expatiate and study the relation between tax-planning and finance managing and accountant, analyze the relation from content of finance managing.
此外，本课程分析了关键管理会计论题，如：跨国公司系统与外汇方面的控制、公司转让定价和质量会计。
Furthermore, the course analyses key management accounting topics such as multinational systems and control in the context of foreign exchange, company transfer pricing and accounting for quality.
寻找会计差错并予以更正是我们分析与研究会计差错的目的。
To find and correct accounting errors is the purpose in our analysis and research for the accounting errors.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
鉴于我国会计法规在交叉持股方面处于空白的现状，本文对交叉持股的理论与实务进行了分析，并提出相应的解决办法。
Considering the gap of Chinese accounting regulation on cross holding, this paper analyzes the theory and practice of cross holding and puts forward relevant resolving methods.
三个关键的分歧会计制度，分析，设计和执行，必须加以补充与管制制度。
The three key divisions within the accounting system, of analysis, design, and implementation must be complemented with a system of control.
此外，本文对美国在合并会计方面的相关制度规定及演变历程进行了总结与分析。
Additionally statutes and evolvement of American consolidated accounting is summarized and analyzed in present dissertation.
通过对两者的分析比较，使我们能准确掌握这两个科目的核算与应用，提供高质量的会计信息，更好地为企业经营决策服务。
By comparing and analyzing them, we can grasp correctly the calculation and application of the two objects, therefore serve the enterprise management police decision better.
本文通过对EVA与价值链会计的关系分析，认为EVA将成为价值链会计的核心指标。
Analyzing relation between EVA and Value Chain Accounting, the author thinks EVA will become core indicator of Value Chain Accounting.
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。
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.
本文试图就人力资源会计在实践中应用中障碍分析，并提出人力资源会计应用于实践的设想与建议。
This article, based on the analysis of the barriers which human resources accounting is practiced, attempts to propose some Suggestions.
分析了现有会计电算化教学的弊端，介绍了高校会计电算化课程训练与考试软件的基本功能。
The paper analyses the weaknesses of the computerized accounting course and introduces the basic function for computerized accounting course of CAI in college.
第二步，进行各种会计指标与股票价格之间的相关分析，分别从短期和长期时间段进行研究。
Secondly, the correlation analysis is made between various accounting indexes and share prices both in short term and long term.
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。
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.
本文分析了开展《会计学原理》双语教学的实施方法与实际效果，提出了有效开展双语教学的几点对策。
This paper analyzes the practical methods and effect of bilingual education of accounting principles and then puts forward several countermeasures.
会计报表，包括会计报表的意义和种类、会计报表的编制与分析等。
The accounting statement consists of the significance and different types as well as the compilation and analyses of accounting statement.
文章的重点是运用实证与财务分析的方法，研究上市公司盈余管理现状及新会计准则将带来的影响。
This article put emphasis on the discussion about the present situation of earning management and the effect brought by the new accounting standard through empirical and financial analysis method.
本文以审计产业为背景，采用理论分析与实证研究相结合的方法，对会计师事务所的价格战略进行深入的研究。
The thesis studies the price strategy of audit firms by the means of theory analysis and demonstration research in the background of audit industry.
通过一个委托代理模型分析，分析会计信息与经理人激励契约设计的关系。
Our paper use a model of client-agent to analyse the relation between accounting information and the design of managers' incentive contracts.
本文从六个方面就会计制度与税法在流转税课税上存在的差异进行了分析。
The difference in levying turnover tax between accounting system and tax law further illustrate that they abide by different principles and give service to different objectives.
分析物质资本对有效惩罚的制约与保障，而将注册会计师私人财富作抵押则是实现有效惩罚的有力物质保障。
Analysis the restriction and safeguard of matter capital to effective penalty, and taking CPA's private wealth as the mortgage is the powerful material safeguard for "the effective penalty".
本文就管理会计与财务会计信息质量特征中差别较大的方面作一分析研究。
This article has analysed and researched the main different aspects of the accounting information's quality features between management accounting and financial accounting.
文章试图通过分析实施会计委派制度的高校与内部二级单位的利益关系及产生利益矛盾的原因，为今后会计委派制度在高校的顺利实施提供借鉴。
In this paper, causes of the conflictions are analyzed, with an aim of providing reference for the smooth implementation of accountant appointment system in colleges.
本文旨在通过规范与实证分析相结合的方法，分析新会计准则对盈余管理产生的影响。
This paper aims to combine the normative and empirical analysis of the method of analysis of new accounting standards on the impact of earnings management.
重点探讨了会计师事务所内的代理行为、代理成本及其控制问题，分析了控制会计师事务所内剩余控制权的滥用与降低代理成本的具体办法。
We emphasized the agents' behaviors, agency costs and the way of controlling them, then analyzed the specific means of controlling the residual rights of control and reducing agency costs.
重点探讨了会计师事务所内的代理行为、代理成本及其控制问题，分析了控制会计师事务所内剩余控制权的滥用与降低代理成本的具体办法。
We emphasized the agents' behaviors, agency costs and the way of controlling them, then analyzed the specific means of controlling the residual rights of control and reducing agency costs.
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