环境会计要素就是对环境会计对象的进一步分类。
Factors of environment accounting means the further classification of environment accounting object.
财务会计采用了会计要素的概念,使会计对象具有可操作性。
Financial accounting can use the accounting key element, and then the particular accounting object can be operated.
有关管理会计对象的争论由来已久,因为它直接影响着管理会计基本概念框架的建立。
There has been argument about the object of management accounting for a long time, because it indirectly influences the frame for the basic concept of management accounting.
对此,一个从客观事实出发,抽象性和可操作性统一的会计对象应当是:经营活动中的经济联系。
Therefore, an accounting object, which is based on the fact, abstract enough and easily operating, should be the economic relations in the operating activity.
作为会计对象的价值运动,在数量上表现为交换价值运动和价值增值运动,由此决定着会计系统结构和会计系统功能。
As an accounting object, the value movement is expressed in terms of the exchange value movement and the value added movement, whereby the accounting system structure and function is determined.
否则,它将修改后的后端加载到一个SimpleXML对象中,并在交易中搜索这个会计id。
Otherwise, it loads the modified back end into a SimpleXML object and searches the transactions for that accounting ID.
成本会计的对象是生产成本;
第四条会计核算应当以企业发生的各项经济业务为对象,记录和反映企业本身的各项生产经营活动。
Article 4 an enterprise shall accurately account for all its business transactions actually taken place and record in reliable reports all the business activities of the enterprises itself.
诸如建立相应的中介机构、合理确定债务重组的对象和范围、改善公司治理,优化内部会计环境等。
Such as the establishment of the appropriate intermediary, rationally determine the object and scope of debt restructuring, improve internal governance, Promote accounting environment better.
确保会计流程顺畅运行并维护准确的记录,从而按照要求计算和报告财务数据(定型数据和定量数据),满足报告对象的要求。
Produces and presents financial data (qualitative and quantitative) as required to service audience needs by ensuring that accounting processes run smoothly and accurate records are maintained.
在本周二伦敦举行的一场身体印象峰会上,有人发表了这份新研究。 这份研究的实验地点是巴黎,研究的对象是销售和会计岗位的面试机会。
The study, which is to be revealed at a body image conference in London on Tuesday, was conducted in Paris and covered the chances of earning a job interview for sales and accounting positions.
在本周二伦敦举行的一场身体印象峰会上,有人发表了这份新研究。 这份研究的实验地点是巴黎,研究的对象是销售和会计岗位的面试机会。
Thee study, which is to be revealed at a body image conference in London on Tuesday, was conducted in Paris and covered the chances of earning a job interview for sales and accounting positions.
本文以会计学专业为对象,分析、探讨实践教学的目标体系、形式体系和保证体系。
Focused on the Accounting major, this paper analyzes the target system, content system and control system of practical education.
家庭简易会计框架包括阐述核算对象、设置会计科目、确立记账方法、设计账簿格式、选用会计报表与诸方面的构筑。
Family simple accounting includes the definition of accounting object, the setting of accounting subject and book - keeping technique, the designing and using of accounting books etc.
所以,本文以审计工作质量为研究对象,提出了会计师事务所审计工作质量评价指标体系的建设性构想。
So, through the research on audit work quality, this paper raises the constructive concept of evaluation index system in the certified public accountants.
本文从物流的基本概念入手,分析了物流成本会计的研究对象,物流成本会计的核算内容,并对物流成本会计的核算方法进行了探讨。
This article analyzes the target of logistic cost accounting and components of logistic cost base on logistic basic concepts, and it proposes the techniques of logistic cost accounting.
该基金主要资助其感兴趣的项目,资助的对象包括会计学术研究机构和个人。
These grants are offered annually to academic accounting researchers and individuals for research into various topics of interest to CPA Australia.
由于企业会计制度与税务制度所规范的对象和目的不同,会计核算和税务核算之间始终存在着一定的差异。
The different object and aim of the business accounting and the tax system give rise to the variance between accounting practice and tax practice.
文章结合新《会计法》对会计人员的责任对象及定位问题进行了较深入的探讨。
In regarding to new accounting Law, this paper makes an in-depth discussion on responsibility target and its orientation for accounting personnel.
会计继续教育培训机构应分层次、分对象培训,突出培养专业胜任能力。
The training institute should grade the training programs, giving lessons according to different trainees and highlighting the development of professional competence.
所得税会计是财务会计的一个分支,它不同于税务会计。会计所得和纳税所得之间的差异是所得税会计的处理对象。
As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income.
会计学是以价值运动为研究对象,是对价值的计量和反映。
Accounting takes movement of value as it's object and is a kind of measurement and reflection to value.
管制的对象涉及注册会计师行业的微观层面。
The object of the regulation involves the micro level of CPAs industry.
增值税会计是财务会计与税务会计的共同研究领域,增值税业务作为一个具体事项既是会计研究对象整体的一部分,又具有区别于其它事项的本质特征。
Added value tax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance.
自2001年以来,国内外众多财务舞弊案件的发生,使会计师事务所成为易遭诉讼的对象。
Since 2001, the occurrence of numerous finance fraud cases that happened at home or abroad, making the public accounting firms tend to suffer lawsuit easily.
从第三章开始构建企业公民会计的理论框架,分别介绍了企业公民会计的目标、对象以及基本假设。
The third chapter is to build a theoretical framework of corporate citizenship accounting, and respectively, to introduce its goals, objectives, as well as the basic assumption.
审计收费作为客户与注册会计师之间的重要的经济联系,是影响审计质量的重要因素之一,已逐渐成为审计研究的重要对象。
As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
委派对象的整体素质,所处的岗位以及人数的多少都会影响会计委派制运行的实际效果。
Their overall quality, position and quantity affect the actual effect of system running. Assignment objects are accountants.
从会计要素的角度论述了森林资源的资产属性及其成为会计核算对象的条件,提出当森林资源的价值可以用货币计量并能为某利益主体所拥有时,则具备资产属性的观点;
The authors give analysis to the capital attribute of the forest resource from the angle of the accounting, and put forward reasonable point of view about the value of the forest resource.
盈余管理的对象是会计信息,充分完善的会计信息系统在减少信息不对称方面发挥着重要作用。
The object of earnings Management is accounting information and the full accounting information systems plays an important role in reducing the asymmetrical information.
应用推荐