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.
簿记仅仅是会计工作的一小部分，并且可能是最简单的部分，因为簿记只是对经济业务进行记录，一般是比较机械的。
Bookkeeping is only a small part of accounting, and probably the simplest part, for it is simply the recording of transactions, and generally it is mechanical.
反记账功能在电算化会计信息系统经济业务处理发生错误等情况下有着无可替代的作用。
The function of anti-account has un-substitutional effect under the condition that the computerized accounting information system makes mistakes in the treatment of economic business.
专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
在实际经济业务中，对于企业合并应采用的会计处理方法，引起了人们广泛的关注。
In economic operational practice, much attention have been paid to the merging method employed in business combination.
办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。
In handling the economic and business transactions specified in Article 10 of this Law, original documents must be filled in or obtained, and be promptly submitted to the accounting office.
日记帐把经济业务的所有会计信息都集中在一起显示。
The journal shows all accounting information about a transaction in one place.
复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
Double-entry accounting means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about un.
您当前所在的位置： 首页 >百度发问会计是以货币为主要计量手腕并采用一系列的办法对企业经济业务事项停止确认、计量、记载和报告。
Baidu questions accounting with monetary as main metrology means and adopt a series of methods of enterprise economic transaction and operational matters confirmed, measured, record and report.
办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。
In handling the economic transaction and operational matters stipulated in Article 10 of this Law, original vouchers must be drawn up or obtained, and then promptly filed with the accounting offices.
由于客观世界充满不确定性、经济业务的复杂性，使会计工作自始至终需要判断和选择。
Because of the uncertainty of the objective world and the complexity of the economic business, the accounting fills with judge and choose from start to finish.
激烈的竞争，复杂的经济业务，加之注册会计师对查找舞弊职责的忽视，为舞弊者提供了实施舞弊所必需的三个条件：机会、压力与借口。
Fierce competition, complicated business and CPAs' neglect of their responsibilities for detecting fraud supply fraud makers with three necessary conditions-opportunity, pressure and excuse.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about uncertain economic events.
二是会计制度滞后，对新出现的问题及新经济业务不具约束性；
Second, the accounting system lag, to the question which and the new economic work appears newly does not have boundedness;
每笔经济业务，无论如何简单或复杂，都可以按其在会计等式上的影响表述。
Every business transaction, no matter how simple or how complex, can be expressed in terms of its effect on the accounting equation.
每笔经济业务，无论如何简单或复杂，都可以按其在会计等式上的影响表述。
Every business transaction, no matter how simple or how complex, can be expressed in terms of its effect on the accounting equation.
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