The accounting calculation with computer cannot now be restrained in the scope of business accounting.
会计电算化不能再局限于会计核算环节。
This paper expounds the features of new economy era and its requirements for the transformation of uniform accounting calculation system.
文章阐述了新经济时代的特征及其对统一会计核算制度的变革要求。
Through actual examples and connecting with and , this paper probes into the accounting calculation of goods in consignment sale, which has certain reference value.
通过实例并结合《企业会计制度》、《企业会计准则——存货》对委托代销商品的会计核算进行了探讨，有一定的参考价值。
Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .
所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。
Doling well the cashing work possesses important significance on doing well the accounting calculation, strengthening the financial management and guaranteeing the security and completeness.
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。
The centralized accounting calculation is beneficial to enhance financial management and supervision, to regulate accounting behaviors, and to promote the efficiency of circulation of funds.
会计集中核算，有利于财政资金的集中管理与监督，有利于规范会计行为和提高财政资金的使用效率。
There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. These differences are influenced each other, which make tax adjustment more complicated.
会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异，并且这些差异又交叉影响，使得纳税调整更加复杂。
Chapter Five is an introduction to the calculation methodology of total cost control, with in-depth discussion of the theories, characteristics and calculation process of total cost accounting.
第五章：高校科研全成本计算法引入，全面阐述了全成本计算法的原理、特点和计算程序。
Besides, boundary layer correction has been introduced in numerical calculation through accounting for the displacement effect, so that the computational results presented are further improved.
在数值计算中，通过附面层位移厚度计算，引入了附面层粘性修正，改善了计算结果。
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。
In the calculation of actual solvency margin, the role of accounting is to recognize and measure assets and liabilities.
在实际偿付能力额度的计算中，会计的主要角色是资产、负债的确认与计量。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Accounting tasks according to Chinese accounting law and ensure accurate and timely financial report including but not limited to GL management, payroll calculation, Group report making, Audit etc.
根据国内会计准则进行账务处理，确保报表的准确性和及时性，包括但不限于总帐管理，工资，编制集团财务报表，审计等业务；
Under current conditions the practical approach to measuring educational cost of higher vocational colleges is convertible calculation by using accounting information.
现行条件下，计量高等职业院校教育成本的现实方法是利用会计资料进行转换计算。
Forensic Accounting plays an important role in financial investigation, financial losses calculation and other areas.
法务会计在财务调查、财务损失计算等领域发挥了巨大作用。
After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax's calculation and collection.
经历两次大变革后，企业所得税制与会计制度差距拉大，增加了税款计算与征收的难度。
The bearing manufacturer shall make a fatigue calculation accounting for the loads given in table 3 and the specified number of revolutions.
轴承制造商应对表3中给定的载荷和规定转数进行疲劳计算。
Its accounting system includes the calculation of the total amount index and the satellite accounting system.
其核算体系包括总量指标的计算和卫星帐户体系。
The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it.
现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题，利用作业成本法进行物流成本核算则可有效弥补其不足。
To solve this problem, it is necessary to carry out calculation on human resource cost accounting.
要解决这一问题，就必须在组织中进行人力资源会计核算。
The quotation should pay attention to accounting, do not calculate error and repetition, missing items, especially when the automatic calculation with Excel, must use another way to check.
报价单要注意核算，不要计算错误和重复、缺项，尤其是用excel进行自动计算的时候，一定要用另外的办法验算。
This essay discusses the skills in long-term stock ownership investment accounting under the cost method as well as giving an account of the formulae for calculation of the investment income.
本文在归类整理投资期投资收益计算公式基础上，主要阐述成本法下长期股权投资的核算技巧。
Then this thesis analyzes the impact on the EVA adjustment after the new accounting standards were promulgated, and EVA calculation of high-tech enterprises on the steps.
然后，分析新会计准则的颁布对EVA调整事项的影响，阐述高新技术企业计算EVA的步骤。
Looking to the future, to work the cost calculation is based on scientific development cost accounting of the big trend.
瞻望将来，以作业为根底的本钱计算是本钱会计科学开展的大趋向。
Because tax accounting must take the tax law as the guidance, therefore, manifests the tax revenue principle the tax revenue calculation principle is also tax accounting the principle.
由于税务会计要以税法为导向，因此，体现税收原则的税收核算原则也就是税务会计原则。
Based enterprise cost management and financial management, the project improves the plant costing calculation method and applies it to the system design to achieve accurate cost accounting.
依据企业的成本管理方法和财务管理模式，提出了设备成本核算的方法，并将该算法应用于系统之中，实现了设备成本的准确核算。
According to the above formula calculation of tyres, still should average consumption make necessary adjustment can be used for accounting and, as the management of fixed cost.
根据以上公式计算的轮胎平均消耗量，还应进行必要的调整，才能作为用于核算和管理的消耗定额。
The basic calculation will be defined on the basis of dynamic momentum, energy and mass equilibrium accounting.
通过动量、能量和质量衡算的方法可以建立其基本的计算式。
The basic calculation will be defined on the basis of dynamic momentum, energy and mass equilibrium accounting.
通过动量、能量和质量衡算的方法可以建立其基本的计算式。
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