这种核算特别适合那些小的公司、企业或者初创公司。
Such kind of accounting is ideal for small businesses, enterprises and start-up firms.
什么样的企业应该采用权责发生制核算法，通常存在争议。
There is always a debate on who should use the accrual method of accounting.
收入是在核算时期内你所赚取收入到企业中的金钱总额。
Revenue is the total amount of money you've earned coming into your business over a set period of time.
第五十二条企业应当按实际发生额核算费用和成本。
Article 52 Enterprises shall calculate expenses and costs at the actual amounts incurred.
小企业采用这种核算方法，会使该年度内因多报告了收益而需要支付更多的税款。
However, for small businesses, the accrual method can lead to payment of more taxes due to higher reporting of net income for a year.
B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
与传统的以成本为核心的核算体系不同，论文以系统的有效产出作为企业制定决策的目标。
Different from the traditional accounting system cored on the cost, the paper considers the system throughput as the aim of enterprises' strategy.
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.
企业是否建立每条窑的工作性能核算制度？
企业财会部门应及时核算，正确反映应收账款情况。
Corporate accounting departments should timely accounting, accounts receivable reflect the situation correctly.
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.
国内物流企业现行成本核算方法存在的问题，必须应用新的方法加以解决。
Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.
成本核算是强化企业成本管理的一项重要手段。
Cost accounting is an important method for strengthening enterprise cost management.
但由于各事业总部的独立核算致使企业内部物流出现了统一管理的瓶颈。
Unfortunately, the independent accounting among each business department resulted in the emergence of the bottleneck in unified enterprise logistics management.
体现在企业会计核算中，分别表现为技术资产、人力资产、文化资产、信息资产、土地使用权等等。
Embodiment shows respectively in enterprise's accounting, is technical asset, manpower asset, cultural asset and information asset, land use right and so on.
对企业资产减值核算涉及的问题进行了深入探讨。
Asset impairment of enterprise accounting of the issues involved was expounded.
实施项目法管理，加强项目成本核算，提高企业经济效益。
Applying the project management, Strengthening the project cost accounting, Improving the enterprise economic benefit.
加强管理就必须提高企业的会计核算质量，提高企业会计信息的准确性。
The accountant that must improve enterprises checks and calculates quality to strengthen management, improve the accuracy of enterprise's accounting information.
因此，探索一套有效的物流持有成本核算方法，加强企业物流持有成本的核算和控制，己成为现代企业经营管理中的一个重要课题。
Therefore, to explore an effective logistics cost accounting method and strengthen enterprise logistics cost accounting and control has become an important issue of the modern enterprise management.
工程项目成本精细核算对建筑施工企业成本管理具有相当重要的作用，它是建筑施工企业管理的基础和核心。
Thorough cost business accounting is very important in cost management of construction enterprise. It is the foundation and core of the management to a construction enterprise.
预付账款核算企业按照合同规定预付的款项，主要包括预付的购货款和在建工程预付款。
Prepay fund according to contract provision in enterprise calculates the advance money, mainly includes the prepay to buy the loans and the advance money of construction-in-process.
内部结算价格是企业财务核算的基础。
Internal settlement price is the basis of financial account of enterprise.
资产减值会计准则的出台，规范了企业会计核算行为，提高了会计信息质量。
Asset impairment of accounting standards issued, which standardizes the enterprise accounting behavior, improve the quality of accounting information.
介绍了企业财务会计核算的配比原则，对企业的收入、费用、产品开发费用的确认原则进行了分析。
The apportion principle in business financial accounting assess is introduced, the confirmation principle to business's income, cost and product developing expense analyzed.
做好企业出纳工作，对搞好企业会计核算、加强财务管理、确保资金的安全和完整，具有重要的现实意义。
Doling well the cashing work possesses important significance on doing well the accounting calculation, strengthening the financial management and guaranteeing the security and completeness.
通过对我国企业统计核算数据要求的分析，提出了ERP系统中的统计核算信息生成模型。
This paper puts forward the generation model of statistics accounting information in ERP system by analyzing the data request of China's enterprise statistics accounting.
通过对我国企业统计核算数据要求的分析，提出了ERP系统中的统计核算信息生成模型。
This paper puts forward the generation model of statistics accounting information in ERP system by analyzing the data request of China's enterprise statistics accounting.
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