分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.
同时，剥离银行不良贷款方案已经搁浅，在一定程度上是由于会计准则变动使银行能更灵活地估价资产。
Meanwhile, a public-private scheme to take troubled loans off Banks' books has stalled, partly because of accounting-rule changes that give the Banks more leeway in valuing their assets.
但是同卖家行为相对等的任何事(在这里指公允价值会计对信息披露的要求)能轻易地导致资产价格大幅变动。
But anything that co-ordinates the actions of sellers-in this case, the disclosure required by fair-value accounting-can easily lead to sharp movements in asset prices.
实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。
Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life.
财务会计则不同，它主要是企业外界报告企业的财务状况、 财务状况的变动情况和企业的经营成果。
On the contrary, financial accounting is concerned with reporting to external parties an organization's financial position, changes in that position, and results of the organization.
会计信息与股票价格之间的关系，说明市场具有信息传递、引起股价变动的功能，即信息引起市场对股票的定价，股票价格反映了公司的市场价值以及成长性。
The relationship between accounting information and the listed company shows that stock market has the function of information transmission and is able to bring about the change of stock price.
在此基础上，分析了物价变动会计产生的必然性、剖析和评价了主要的四种物价变动会计模式。
At this basis, this article analyses the emergence inevitability of changing price accounting, then introduces the main four changing price accounting models.
传统会计是以币值稳定为基础的，物价变动给传统会计带来了一个普遍性的信息失真问题。
The foundation of the traditional accounting is a stable currency. The fluctuation of price brings up a problem of common information false to the traditional accountant.
现金流量表反映了企业在一定会计期间的现金收入，现金支出，和现金净变动。
The statement of cash flows reports a business's cash receipts, cash disbursements, and net change in cash for the accounting period.
因此，如何降低物价变动对会计信息质量的影响程度，将成为今后会计工作中一个不容忽视的问题。
Therefore, how to reduce the price changes on the quality of accounting information of the impact of the accounting work will become a problem that can not be ignored.
人力资源价值管理会计即是测定和报告企业人力资源的变动和现状，衡量人力资源价值，进而帮助决策者制定人力资源相关决策。
Human resource value and management accounting may report the alteration and current situation of human resource and then helps the decision-maker to work out relevant decision.
本文着重阐明未担保余值变动时的会计处理方法。
This article focuses on accounting the change of the non-guarantee remaining sum.
财务状况变动表有助于我们了解在会计期间一个公司的财务状况的变化以及产生这种变化的原因。
A statement of changes in financial position helps us to understand how and why the financial position of a business has changed during the period.
财务状况变动表是表示在会计期间营运资本的来源以及使用情况的财务报表。
Statement of changes in financial position is a financial statement showing the sources and uses of working capital during the accounting period.
第八条、财务会计人员辞任时及工作变动时，必须进行业务交接手续，并由财务经理监交。
Article 8 When an accounting person resign or will be transferred to a new post, necessary procedures shall be done with the supervision of Financial Manager.
消除物价变动对会计核算的影响，真实地反映企业财务状况和经营成果，已成为会计核算的一个重要组成部分。
Eliminate price changes the influence of accounting, truly reflect an enterprise's financial position and operating results, has become one of the most important accounting component parts.
以币值稳定为基础，历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。
Traditioanal accounting, with stability of money value as its base and historical cost as its principle, has been challenged by price changes.
研究结果表明：资产规模变动因素、公司治理变动因素、转聘“十大”会计师事务所和变更会计师事务所为审计收费变动的主要影响因素。
The result turns out that: the asset size changing, accounting office scope changing corporate governance changing and accounting office changing are significant to the audit fees' changing.
介绍物价变动会计(主要是通货膨胀会计)、国际税收的双重课税、国际避税与反避税。
This part introduces the accountant of price (inflation accountant mainly), double taxation of international tax revenue, evade payment of duty and anti-evade payment of duty.
第十条商业银行披露的会计报表应包括资产负债表、利润表、所有者权益变动表及其他有关附表。
Article 10 Accounting report disclosed by commercial Banks should include balance sheet, statement of income, statement of owner's equity and other additional charts.
第十条商业银行披露的会计报表应包括资产负债表、利润表、所有者权益变动表及其他有关附表。
Article 10 Accounting report disclosed by commercial Banks should include balance sheet, statement of income, statement of owner's equity and other additional charts.
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