现有会计模式弊端具备会计造假的必然机制。
The shortcomings in the present accounting model invites accounting forgery.
信息时代的到来,要求我们重新审视现行的会计模式。
The coming of information age calls for us to reexamine current accounting model.
会计模式的建立受经济环境的制约,又要解决实际问题。
And the establishment of accounting pattern is under the control of economic environment and meanwhile there are many problems to solve.
一般认为,会计模式问题是国际会计研究所关注的范畴。
It is generally thought that the accounting mode problem is the category that draws the attention of an international accounting research institute.
尽管劳动者权益会计模式具有独特的优势,但其成本较高。
Although the special superiority of the model of accounting for Labour's benefit, its cost is rather high.
知识经济无形化的趋势,不断冲击着现行无形资产会计模式。
With the intangibility of intellectual economy, current accounting mode is now being impacted.
为此,必须改进现行的财务会计模式,以增进无形资产信息的披露。
We argue that current financial accounting model should be improved to encourage the information disclosure of intangibles.
知识经济的到来改变了传统的企业管理模式、经营模式和会计模式。
The coming of knowledge economy has been changing the traditional management model, operation model and accounting model in a company.
也将学习到更加详细的会计模式信息并且有一些好的配置经验将被讲解。
You will also learn the Accounting Schema in more detail, and will have a hands-on experience of what the effects of modifying the configuration are.
现行会计模式体现出越来越多的局限性,变革现行会计模式已是大势所趋。
The traditional accounting pattern performs its limitation, and transforming the present accounting pattern is already inevitable trend in new environment.
信息经济改变了整个社会经济的结构,打破了传统的高校管理模式和会计模式。
Information economy has been changing the entire social economy structure. It has brought traditional managing and accounting patterns in universities to an end.
种种迹象表明现有的会计模式日益不能满足体现会计理念,实现会计目标的需要。
Evidences show that the existing accounting models can not satisfy the need of accounting concepts embodiment and accounting object realization.
如果我们通过新的制度安排降低劳动者权益会计模式的成本,则该模式将是最佳选择。
If we reduce the cost of the model of accounting for Labour's benefit, then it is the best model to be chosen.
采用会计模式和矩阵模式热经济学方法对回热循环微型燃气轮机系统进行了分析和研究。
The accounting model and matrix model of thermoeconomics are implemented to study the micro gas turbine with heat recuperator .
我国现行的会计模式中,衍生金融工具会计信息的披露只能是表外的形式,缺乏约束力。
In our current accounting format, the revelation of derivative financial instrument accounting information exists only as a form outside of the balance sheet, lacking constraining function.
信息时代的到来,要求我们重新审视现行的会计模式,从而购建价值链会计体系成为可能。
In coming the information era, we must renew accounting model, it is possible to built the value chain accounting.
现代网络技术改变了传统的企业管理模式、经营模式和会计模式,并对传统审计提出了挑战。
Modern technology of network has changed the traditional patterns of business management, business sales and accounting activities, which has put forward a challenge to the traditional audit.
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.
网络经济改变了整个社会经济的生产结构和劳动结构,打破了传统的企业管理模式和会计模式。
The network economy changes the structure of production and Labour, and breaks the traditional management and account mode of enterprises.
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。
Computer Network AIS changes the whole society's production structure, which breaks traditional management pattern and accounting pattern.
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.
在网络会计模式下,网络经济环境改变了传统财务会计建立的基础,传统的财务会计假设已不再适用。
In the net accounting model, the net economic circumstance changes the traditional accountings base, and the traditional accounting hypotheses is not applicable any more.
最后提出,完善上市公司治理结构、改进传统会计模式、完善财务信息披露制度三个方面的政策建议。
Finally the study puts forward 3 policy recommendations: making better governance structure, improving traditional accounting model, improving disclosure system of financial information.
有的学者认为我国财务会计与税务会计之间的差异是可以协调的,我们应采用混合型的税务会计模式;
Some scholars believe that the differences between China's financial accounting and tax accounting could be coordinated , we should adopt the tax accounting model of mixed type;
然而在由历史成本、公允价值共同混合计量的会计模式下,公允价值信息的披露方式成为了一个重要不足。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
现代信息技术强烈地冲击着传统会计模式,传统的会计目标受到了挑战,从而对财务报告也产生了重大影响。
Since modern information technologies strongly assault traditional accounting modes, the traditional accounting goals under severe challenges exert a great influence upon the financial report.
文章针对现行财务会计模式所存在的缺陷和不足,借鉴国内外研究成果,论述了现行财务会计模式未来的发展趋势。
The paper, learning from the research results both abroad and at home, explains the development trend of the current financial accounting mode concerning its shortcomings.
我国通货膨胀会计模式的研究应未雨绸缪,而西方发达国家通货膨胀会计研究和实施经验对我国也有积极的借鉴作用。
Research on inflation accounting models in China should save, while inflation accounting research and practice experience of the western developed countries also has a positive significance to China.
文章针对现行财务会计模式所存在的缺陷和不足,借鉴国内外研究成果,论述了现行财务会计模式未来的发展趋势。
This paper analyzes the defects existing in current rural financial management system, and probes into how to strengthen the rural financial management.
文章针对现行财务会计模式所存在的缺陷和不足,借鉴国内外研究成果,论述了现行财务会计模式未来的发展趋势。
This paper analyzes the defects existing in current rural financial management system, and probes into how to strengthen the rural financial management.
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