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.
文章对企业会计标准化管理的内涵、原则、程序及其模式进行了初步的探讨。
This article explores into the implication, principles, contents and models of standardization management of enterprise accounting.
有15年企业会计和管理经验的银行总监。
Chief banking officer with 15 years of corporate accounting and management experience.
在日本国的企业会计实践中，现代管理会计的应用相当普遍，但传统管理会计中的标准成本制度时至今日依然相当活跃。
In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
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.
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.
旅游饭店经营活动和管理的特点决定了旅游饭店会计核算与一般企业会计核算相比具有很多特点。
The operation of the tourist hotel and management style determine the fact that the accounting in tourist hotels are quite different from the general business accounting.
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.
这就要求企业会计具有更高的职能，才能及时、有效的反映管理活动中所需的财务信息。
This requires accounting functions with higher, in order to timely and effective reflect management activities required financial information.
摘要：管理会计与财务会计作为企业会计的重要领域，两者在应用中有着不可取代的作用。
Abstract: the management accounting and financial accounting as enterprise accounting important domain, both in the application of the function of it is to replace.
做为企业，其败本费用的核算及其信做披含既要契开企业会计轨造的划订又要逆当企业外部运营管理的需供。
As an enterprise, its cost accounting and disclosure of information must comply with the accounting system and the requirements of enterprise management.
这不仅标志着我国新企业会计准则体系的诞生，也将对企业，尤其是上市公司盈余管理产生深刻影响。
This not only symbolizes the birth of our country's new accounting standards system, but also it will has the profound influence on earnings management of corporations especially the listed companies.
摘要企业会计舞弊萌芽、产生、蔓延于一定的管理环境之中。无论管理环境中的哪个因素出了问题，都会影响到管理的质量，可能造成管理失效，从而导致会计舞弊的发生。
No matter which factor in the management of the environment isa problem, will influence the quality of management, may cause management failure, leading to the occurrence of accounting fraud.
金融企业会计作为金融企业的一项业务工作，是金融企业经营管理的重要组成部分，是各项业务工作的基础。
As a financial business operations, financial enterprises accounting is an integral part of the management and become the basis of all business.
财政部近期颁布了新的企业会计准则，其中有4项准则主要适用于金融企业。这将对我国商业银行的会计工作及经营管理产生重要影响。
New accounting principles were released by the Ministry of Finance recently. 4 clauses of which applied to financial enterprises will impose great impact on accounting and management of Banks.
企业会计报表应该真实、公允地反映企业的经营成果，但实际生活中，企业管理层也会为了某种目的而进行利润操纵。
Enterprise financial accounting report should reflect the management result of the enterprise on the true and fair basis. However, in practice, some managers control the profit for some purpose.
物流企业必须透过复杂的经营环境，明确物流企业会计核算的空间范围，加强其内部管理才能应对越来越激烈的企业竞争。
In order to tackle the ever-increasingly intense competition, logistics enterprises have to define the spacial range of their accounting and auditing in the complicated business circumstance.
物流企业必须透过复杂的经营环境，明确物流企业会计核算的空间范围，加强其内部管理才能应对越来越激烈的企业竞争。
In order to tackle the ever-increasingly intense competition, logistics enterprises have to define the spacial range of their accounting and auditing in the complicated business circumstance.
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