大部份的会计事项是公司雇佣的会计人员做的。
Most of accounting is done by accountants who are employees of the business.
第三章，重要会计行为、会计事项的监管研究。
Third chapter, the study on the regulation of some important behavior, items.
但会计事项不确定性的存在使得稳健原则将会一直存续下去。
However, conservatism principle will survive for the existence of uncertainty of accounting items.
普通日记账用来记录不适合于任何一种特种日记账的所有会计事项。
The general journal is used to record all transactions that do not fit one of the special journals.
二记帐凭证：证明处理会计事项人员之责任，而为记帐所根据之凭证。
Recording documents: the documents which prove the responsibilities of the person handling accounting events and which serve as the basis of account keeping.
在实际工作中，任何规模的企业必须依据类型对会计事项进行分类，以便有效地进行处理。
In practice, a business of any size must classify transactions by type for efficient handling.
在这些涉税会计事项中，需要缴什么税、如何正确计税、从节税的角度如何筹划，都是企业不可忽视的问题。
In these ford in the tax accounting event, needs to pay any tax, how the correct idea tax, how to prepare from the tax saving angle, is the enterprise noticeable question.
或有会计事项作为一种特殊的不确定性经济事项，其信息对企业内部管理当局及有关各方经营决策的影响越来越大。
Uncertain accounting events, as a special form of uncertain economic events, are playing an ever-increasingly important role in enterprise internal control and in decision-making of the authorities.
中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。
The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.
接下来的三个部分更深入地研究决策技巧，比如损益平衡分析、不确定事项会计,以及多属性方法。
The next three sections go more deeply into decision techniques, such as break-even analysis, accounting for uncertainty, and multi-attribute methods.
1月18日法庭开庭审理贝鲁斯科尼旗下一家媒体公司在购买电视转播权时涉嫌欺诈和错误的会计处理方法的事项。
On Monday January 18th a trial is set to resume which relates to alleged fraud and false accounting over the purchase of TV rights by a media company that Mr Berlusconi controls.
当你开始在会计软件里面输入财务交易事项，账户余额会上升或下降。
As you start entering financial transactions in your accounting software, the balances of the accounts goes up or possibly down.
债务重组是指债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的会计处理事项。
Debts re-composition means creditor allows debtor to modify accounting dealing matters according to the agreement with debtor or the ruling of court.
企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。
Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating results and cash flows.
企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和报告，不得提前或者延后。
An enterprise shall recognise, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.
企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred.
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
其他需要办理会计手续、进行会计核算的事项。
Other transactions that are subject to accounting procedures and to accounting.
或有事项作为特殊的不确定性事项，是不确定性会计的重要内容。
As a special uncertain item, probability events are the important substances of uncertain items in accounting.
因此研究并完善我国或有事项会计准则具有很大的意义。
Therefore the research and consummates our country have a very big significance.
由于经济事项的不确定性，会计准则规定的灵活性和企业的利益导向，会计政策的选择是必不可少的。
Because of economic events' uncertainty, accounting rules' flexibility and interests of corporation, it is necessary to choose accounting policy.
企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。
An enterprise shall recognise, measure and report transactions or events based on their substance, and not merely based on their legal form.
第33条公立职业学校设会计单位，依法令之规定办理本校岁计、会计及统计事项。
Article 33 a public vocational school shall have an accounting unit to undertake budgeting, accounting, and statistics pursuant to the applicable laws and regulations.
文章在对会计或有事项的一些认识基础上提出了建议。
This article gives some understandings about accounting for business enterprises and puts forward some Suggestions.
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。
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。
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 .
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