第三条制定企业会计制度理卖遵照来源基本则。
Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.
《企业会计制度》就是基于这一目的制定出来的。
The Enterprise Accountant System in 2001 is designed for this purpose too .
2005年是《小企业会计制度》执行的第一年。
Accounting System for Small Business Enterprises has been put into use in 2005.
国家电网公司2004年实行新《企业会计制度》。
National Electric Network Company implemented the new Accounting System in Enterprise in 2004.
新企业会计制度规定了企业应计提的八项资产减值准备。
The Accounting Regulation for Business Enterprises"has required that business enterprises should estimate eight items of reserves for devaluation of assets."
新《企业会计制度》给企业选择折旧方法留下了一定的空间。
The new "enterprise Accounting System" provides a lot of freedom for the enterprises to select proper depreciation methods.
我国企业会计制度规定，企业只能采用备抵法核算坏账损失。
Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method.
《小企业会计制度》为小企业量身定做，简单易行、灵活性好。
T "Small business Accounting system" measures the body custom make for the Small business, easy and feasible, the flexibility is good.
我国即将履行的新会计准则体系是否意味着企业会计制度即将完成使命？
Our country soon carries out whether the new accounting standards system does mean business accounting the system soon completes the historical mission?
《企业会计制度》要求企业计提八项减值准备，以降低企业的潜在风险。
The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.
但不少私营独资企业会计制度不健全、不规范，会计核算方法无规可循。
But imperfect accounting system of many private and single proprietorships make accounting method irregular.
纳税会计与财务会计的分离是我国企业会计制度与国际惯例轨迈出的重要的一步。
The seperation between tax payment accounting and finacial accounting is a important step for our nation's accounting system coming into contact with the international convention .
会计政策变更和会计估计变更是新《企业会计制度》中关于会计调整的主要内容。
Account policy change and account estimation are the main contents about account adjustment in the new enterprise rules of account.
会计师事务所以《小企业会计制度》为会计标准对小企业进行审计，出具审计报告。
PRC CPA firms will audit the financial statements of small enterprises and issue audit reports based on the new 'Accounting Regulations For Small Enterprise'.
在我国颁布《企业会计制度》和其他具体会计准则中，谨慎性原则得到了进一步的体现。
In China issued the "accounting System" and other specific accounting standards, the principle of prudence has been further reflected.
根据规定，小企业可以在《小企业会计制度》和《企业会计制度》之间进行会计制度选择。
According to regulations, small business enterprises could make a choice between Accounting System for small business enterprises and Accounting System for business enterprises.
建议借鉴企业会计制度的核算方法，完善核算科目，增强抗风险能力和采用全面成本管理法。
The enterprise accounting system could be considered to perfect accounting subjects, strengthen risk management and implicate total cost management.
财政部颁布的《企业会计制度》和《企业会计准则》中都就资产减值准备问题作出具体规定。
The problem of reserve for assets reduction has bean stipulated in "Enterprise Accounting System"and "Enterprise Accounting Standard"published by the Financial Ministry.
文中结合威廉姆森的效率式合同理论对人力资本入股情况下企业会计制度安排的机理进行了探析。
In this paper, I research the mechanism of human capital shareholding arrangement under enterprise accounting system with combination the efficiency of Williamson-type contract theory.
新的《企业会计制度》对规范我国企业的会计核算行为，提高会计信息质量产生了积极深远的影响。
New "accounting System of Corporation" has impacts active influence on normalizing accounting behavior and improving accounting information quality.
本文从《小企业会计制度》与《企业会计制度》的共同点和主要区别谈谈对《小企业会计制度》的认识。
This paper discusses the common ground of the Small Enterprise Accountancy System and the Enterprise Accountancy System as well as the primary differences between them.
由于企业会计制度与税务制度所规范的对象和目的不同，会计核算和税务核算之间始终存在着一定的差异。
The different object and aim of the business accounting and the tax system give rise to the variance between accounting practice and tax practice.
2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。
The new 'Enterprise accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.
自2001年起，《企业会计制度》规定，企业的各项资产如果发生减值，应当按照规定计提相应的减值准备。
Since 2001, according to accounting regulation for enterprises, the enterprise should calculate the related devalued allowance if varieties of assets of a corporation devalue.
从企业的资产、负债、所有者权益、会计报表等几个方面探讨了个人独资企业和合伙企业会计制度的制定对策。
The account system drawing up of above enterprises is discussed from such aspects as owners, liabilities, owner s rights and account sheets.
在进行财务分析的过程中，还可对企业会计制度的运用情况，企业会计信息真实性、完整性等进行判别和评价。
In the process of conducting financial analysis, it could also differentiate and evaluate the use of the accounting system, truthfulness and completeness of accounting information.
因此本文主要就《小企业会计制度》和《企业会计制度》中有关会计处理方法不同对利税的影响进行了分析比较。
This essay makes a comparative analysis on the different effects of choosing "Accounting System for Enterprises" and "Accounting System for Smallscale Enterprises".
《企业会计制度》从制度的内容上，从实施制度的方式上摈弃了旧制度的弊端，从而对新的经济环境具有更强的适应性。
Enterprise Accounting system has stronger adaptability to new economic environment because it gets rid of the disadvantages of the old system in terms of its contents and ways...
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。
Through actual examples and connecting with and , this paper probes into the accounting calculation of goods in consignment sale, which has certain reference value.
文章分析了小企业会计核算存在的问题，阐述了国家颁布的《小企业会计制度》特点及其对规范小企业会计核算起到的积极作用。
This article analyzes the existent problems in the accounting system of little enterprise, interprets the character of "accounting system of little enterprise"...
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