软件发展趋势走向一些过去由人决策的独家领域，例如贷款和抵押的职员和税务会计师。
Software is also making its way into tasks that were the exclusive province of human decision makers, like loan and mortgage officers and tax accountants.
相关、真实、及时、可靠的会计信息是使用者做出正确决策的基本前提和条件。
The correlative, true, timely, credible accounting information is the basic precondition and condition that the user makes the right decision.
会计信息主要提供给每一企业的业主、管理者和投资者以及其他使用者，用以帮助他们进行决策。
The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process.
通过对合并会计报表信息的分析，揭示企业集团财务决策和财务控制的深层问题。
By analysis of merging accounting report forms information, the enterprise financial decision and the deep problems of financial control are brought to light.
会计信息是企业经济信息的重要组成部分，是企业宏观经济管理和经营决策的依据。
The accounting information, which is the important component part of enterprises' economy information, is the basis of macroeconomic management and operation decision.
会计信息的真实、准确是企业经营管理和科学决策的重要依据。
The reality and accuracy of accounting information is the important foundation of management and scientific decision making of enterprise.
相对于外部的ACCTG311方向，本课程着重于如何准备和使用管理决策的会计信息。
In contrast to the external orientation of ACCTG311, this course focuses on how to prepare and use accounting information for management decision making.
合并会计的目标是为现在和潜在的使用者提供受托经管责任和决策有用信息。
The goal of combination accounting is to offer useful information about managing and decision to users (maybe now or potential).
本课程财务报表分析和实际业务应用的重点是会计工具，为商业决策方面的应用。
This course Financial Statement Analysis and Practical business Applications focuses on the application of accounting tools for business decision-making.
为解决逆向选择和道德风险问题，会计被赋予决策有用性和契约有效性的功能。
To solve the problem of adverse selection and moral hazard, accounting is characterized decision usefulness and the validity of contract.
会计是确认，计量与传达经济信息，帮助信息使用者做出合理判断和决策的过程。
So accounting is related to all of the activities described above, and in all of them the emphasis is on using accounting information in the process of making decisions.
本文从会计电算化角度阐述了财务分析工作的性质和特点，介绍了专门用于财务分析工作的财务决策支持系统。
This paper expounds the specific characteristics of financial analysis in the light of computer accounting systems and deals with a financial decision support system used for financial analysis.
为了适应组织的战略和经营管理决策要求提供有效的信息支持，对管理会计系统构建中的组织适应性问题研究，已成为无法回避的问题。
To provide the information support for adapting organization strategy and management decision-making, the research of organization adaptability in management accounting system can not be avoided.
如果没有领导层支持、没有执行战略、没有正确的会计处理方法，没有文化的融合和基于全球的最优决策，六西格玛就注定要失败。
Six Sigma will fail without leadership commitment, an implementation strategy, correct accounting methods, cultural integration and decisions based on global optima.
会计电算化为管理和决策提供了及时准确的财务信息，但其信息系统的安全性也受到了挑战。
Computerized accounting provides immediate and precise financial information for management and decision, but it faces the challenge of safety of information system.
同时，要求企业的会计信息系统必须能够实时地反映和监控企业的经营活动，为企业管理者提供决策所需要的依据。
At the same time, accounting information system must reflect and inspect the management activity in real time and provide the useful evidence for manager to make decision.
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
贸发会议还向决策者提供了有关会计、财务报告、公司治理信息披露和公司责任报告方面的咨询服务。
UNCTAD provided advisory services to policymakers on accounting, financial reporting, corporate governance disclosure and corporate responsibility reporting.
随着知识经济的出现和信息时代的到来，现代会计又扩大了预测、决策、控制和分析四个职能。
With the knowledge economy appearing and the informational times coming, modern accounting also extends four functions: forecast, decision, control and analysis.
而会计则是确认、记录、计量和报告经济活动，向相关利益者提供决策所用的会计信息。
Accounting is to affirm, record, report economic operation and supply accounting information for people correlated to make policy.
因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。
So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.
在本课程中，学生将学习规划、控制和决策所需要的管理会计学知识。
The student examines advanced topics in management accounting as these relate to management information needs for planning, control, and decision making.
我国的会计目标理论主要有受托责任观和决策有用观。
The accounting goal theory of our nation mainly have entrusting liability viewpoints and useful viewpoints of policy-making.
结合高校面临的新的现实、发展趋势和高校会计的新任务，提出其会计目标应该选择决策有用观。
Considering the new reality, the developing tendency and the new task of accounting of colleges and universities, we should hold a decision-usefulness view.
美国会计界关于会计目标的研究形成两个主要流派——受托责任学派和决策有用学派。
There are two main schools, the school of trusted responsibility and the school of decision usability, in the research on the accounting target in American accounting circles.
一直以来，会计学和法学对真实性标准的不同见解存在于决策有用与法律真实的辩论。
There have been controversial views of the criterion of authenticity between the perspectives of accounting and law with the focus on the debate of"decision availability"and "fact in law".
相关、真实、及时、可靠的会计信息，是使用者作出正确决策的基本前题和条件。
Accounting information which is relevant, authentic, timely, and reliable is essential and prerequisite to the accurate decision-making of the user.
管理会计主要与有关提供了依据进行管理和经营决策。
Management accounting is concerned primarily with providing a basis for making management or operating decisions.
指挥者理论则认为会计主要是为企业的直接控制者的内部决策和反映他们的经营绩效服务的。
The residual equity theory argues that accounting provides service mainly for the residual claimant, the shareholders.
指挥者理论则认为会计主要是为企业的直接控制者的内部决策和反映他们的经营绩效服务的。
The residual equity theory argues that accounting provides service mainly for the residual claimant, the shareholders.
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