会计核算制度和会计监督制度是会计制度的两大基本内容。
There are two main contents about accounting system, which is Financial accounting System and Accounting Control 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。
This paper expounds the features of new economy era and its requirements for the transformation of uniform accounting calculation system.
一个好的会计核算制度会让人们更容易确定哪些公房私买之后比较合算。
Better bean counting would make it easier to ascertain what might be better off in private hands.
在企业筹建期间，协助公司领导建立各项财务会计核算制度，参与企业内部控制流程的设计并监督实施。
In preparation business, the company leading the establishment of the financial accounting system and internal control processes involved in the design and implementation of the supervision.
按现行制度，高校几乎不存在类似于企业的外部负债。但是，高校的会计核算制度中的负债概念并无特义性。
However, according to the current rules, colleges and universities should not incur debt as enterprises But the accounting system in colleges and universities does not indicate a special meaning.
但在会计核算、税务处理及遵循谨慎性原则等方面还存在不协调之处，致使呆帐准备金制度尚未充分发挥其效用。
But there are some problems in accounting audit, taxation treatment and the following of the prudent principle, etc. making the dead loan reserve fund system not play its role.
期望在现有的会计制度的框架下，满足会计主题对人力资源会计核算的要求。
Expectations in the existing framework of the accounting system to meet the subject of human resources accounting accounting requirements.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
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.
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.
虽然我国的统一会计制度和统一财务制度的内容发生了许多变化，但它们至今仍是我国会计核算规范体系的基本组成部分。
Although the context of uniform accounting system and the uniform financial system have changed a lot, they are still essential composition of the rule of accounting in our country.
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.
成本分析过分依赖于会计方法和制度，而对没有纳入会计核算范围的成本行为缺乏分析等等。
Cost analyzing relies too much on accounting method and its regulation, and businesses don't analyze the cost behavior which is not included in the accounting regulations.
对此，从重构预算会计制度体系、修正会计核算基础及改进财务报告三个方面提出相关建议。
Therefore, we give some suggestion, the budget accounting systems should be reconstructed, accounting basis should be repaired, and financial reporting should be improved.
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.
但是智力资本出资目前还存在制度上的障碍，包括立法上我国尚未承认智力资本，智力资本的会计核算存在诸多困难等。
These are systematic problems for recognition of the intellectual capital as equity share, including non-recognition of the intellectual capital by laws, as well as the difficulties for accounting.
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"...
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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