通过对信息系统的职能、特征之研究，从而揭示了现代会计的本质就是一个信息系统。
Through the study on the functions and features of information system, this paper also reveals that the essence of accounting is an information system.
由于解释账目中数字的工作是会计职能很重要的一部分，会计常常被描述为是一种艺术。
Because interpretation of the figures is such an important part of the accountant's function, accounting has often been described as an art.
作为管理工作的一个组成部分，管理会计也包括四项职能：计划、组织与领导、控制、决策。
As one of management activities, management accounting al: includes four functions: planning, organizing and directing, co trolling, decision-making.
她也一直是控制器的几家公司，其中包括实时解决方案，在那里她负责公司的整个财务和会计职能。
She has also been a Controller for several companies, including Real Time Solutions, where she was responsible for the company's entire financial and accounting functions.
激烈的市场竞争要求企业会计转变职能，及时反映管理所需要的事前、事中的财务信息。
Intense market competition request business accounting transforms the function, reflected promptly the administration center needed in anticipation, in matter's financial information.
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.
会计具有反映与监督两大基本职能。
Accounting has two basic functions: reflection and supervision.
同时会计还有其他职能。
这种新的会计思想将对传统会计中的会计假设、会计原则、会计职能、财务报告产生一系列影响。
The new accountant idea will have much influence on the accountant supposition, accountant principle, accountant function and financial report in the traditional accountant.
目标是职能的具体化，因而，财务会计应当建立提供真实信息和强化经济管理的基本目标。
Target is the manifestation of functions. Therefore, financial accounting should establish a fundamental goal to provide true information and strengthen economic management.
基于此，需要不断提高从业者的会计职业判断能力，强化会计职能全面发挥。
Accordingly, the ability of professional judgment of accounting is increasingly required to be improved and accounting function is required to be consolidated.
计算机系统使用菜单结构来组织会计职能。
Computerized systems use a menu structure to organize accounting functions.
会计监督职能是以法律形式肯定的。
The accountant monitoring function is authorized by the law.
财务会计具有控制职能。
会计监督，是会计的基本职能之。
随着知识经济的出现和信息时代的到来，现代会计又扩大了预测、决策、控制和分析四个职能。
With the knowledge economy appearing and the informational times coming, modern accounting also extends four functions: forecast, decision, control and analysis.
必须要对相关法律进行修订，以加强监事的财务监督职能，从而提高上市公司会计信息的质量。
We should revise relevant rules to strengthen supervisory board's function on supervisory of financial reporting.
企业会计具有反映和监督两大基本职能。
The enterprise accounting has two basic functions: supervising and reflecting.
控制是会计的基本职能之一。
Controlling is one of the fundamental functions of accounting.
会计的基本职能是进行会计核算和实施会计监督职能。
Accountant's basic function is carrying on the accounting and implements accountant to supervise the function.
会计监督是会计的一项基本职能，是经济管理体系中的一种重要的监督形式。
Accountant supervision is a basic function of the accountant and the important supervising method in the economy management system.
必须采取综合措施，从根本上解决会计职能弱化、会计监督乏力、会计秩序混乱的问题。
Comprehensive measures must be made to solve the problems of weak accountant function, dull accounting surveillance and random accounting order.
会计监督是经济监督的一项重要职责，也是会计的基本职能之一。
Accounting supervision is an important economic supervision responsibilities, and is also one of the basic functions of accounting.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of cost determination, planning, control and performance evaluation.
如何在新的形势下，充分发挥中央银行的会计监管作用，全面拓展会计的监管职能，是中央银行会计部门所面临的主要课题。
The major subject that accounting departments of central banks face is how to give full play to its accounting supervisory effects and expand its supervisory functions.
加强会计监督职能，彻底提高我国的会计信息可信度迫在眉睫。
Strengthening accounting supervision function, the accounting information credibility of improving our country completely is extremely urgent .
财务处作为医院重要的经济管理职能部门之一，肩负着医院财务会计核算和经济管理工作的重任。
As one of the most important functional economy and management department, the Finance department assumes responsibilities of the financial accounting and economic management.
ERP系统是一个以会计职能为导向的信息系统，可以在整个企业范围内识别和规划处理一个企业所有方面所需的资源。
ERP systems are accounting-oriented information systems for identifying and planning the business-wide resources needed to handle all aspects of a business.
作为以反映和监督为最基本职能的会计核算，应当把人力资源的确认、计量和核算，作为其重要内容之一。
So it is imperative for accounting, the basic function of which it is to reflect and supervise, to include as its main function the confirmation, calculation and accounting of human resource.
作为以反映和监督为最基本职能的会计核算，应当把人力资源的确认、计量和核算，作为其重要内容之一。
So it is imperative for accounting, the basic function of which it is to reflect and supervise, to include as its main function the confirmation, calculation and accounting of human resource.
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