• 第四会计核算应当企业发生的各项经济业务对象,记录和反映企业本身各项生产经营活动

    Article 4 an enterprise shall accurately account for all its business transactions actually taken place and record in reliable reports all the business activities of the enterprises itself.

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  • 簿记仅仅会计工作一小部分并且可能是简单的部分,因为簿记只是经济业务进行记录一般是比较机械的。

    Bookkeeping is only a small part of accounting, and probably the simplest part, for it is simply the recording of transactions, and generally it is mechanical.

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  • 反记账功能电算化会计信息系统经济业务处理发生错误情况有着无可替代作用

    The function of anti-account has un-substitutional effect under the condition that the computerized accounting information system makes mistakes in the treatment of economic business.

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  • 专业判断会计固有职责,具有不可替代性关键是专业判断能否反映经济业务实质

    Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.

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  • 实际经济业务中,对于企业合并采用会计处理方法,引起了人们广泛的关注

    In economic operational practice, much attention have been paid to the merging method employed in business combination.

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  • 办理本法第十所列的经济业务事项,必须填制或者取得原始凭证及时送交会计机构

    In handling the economic and business transactions specified in Article 10 of this Law, original documents must be filled in or obtained, and be promptly submitted to the accounting office.

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  • 日记帐经济业务所有会计信息都集中一起显示

    The journal shows all accounting information about a transaction in one place.

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  • 复式记账会计会计记录经济业务借贷分录金额必须相等

    Double-entry accounting means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.

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  • 确定性会计财务会计体系一部分目标外部使用者提供不确定性经济业务信息

    Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about un.

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  • 您当前所在位置: 首页 >百度发问会计是以货币主要计量手腕采用一系列办法企业经济业务事项停止确认计量记载报告

    Baidu questions accounting with monetary as main metrology means and adopt a series of methods of enterprise economic transaction and operational matters confirmed, measured, record and report.

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  • 办理本法条所列的经济业务事项必须填制或者取得原始凭证及时送交会计机构

    In handling the economic transaction and operational matters stipulated in Article 10 of this Law, original vouchers must be drawn up or obtained, and then promptly filed with the accounting offices.

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  • 由于客观世界充满不确定性经济业务复杂性使会计工作自始至终需要判断选择

    Because of the uncertainty of the objective world and the complexity of the economic business, the accounting fills with judge and choose from start to finish.

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  • 激烈竞争复杂经济业务加之注册会计师对查找舞弊职责忽视舞弊者提供了实施舞弊所必需的三个条件:机会、压力借口

    Fierce competition, complicated business and CPAs' neglect of their responsibilities for detecting fraud supply fraud makers with three necessary conditions-opportunity, pressure and excuse.

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  • 确定性会计财务会计体系一部分目标外部使用者提供不确定性经济业务信息

    Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about uncertain economic events.

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  • 会计制度滞后出现问题经济业务约束性;

    Second, the accounting system lag, to the question which and the new economic work appears newly does not have boundedness;

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  • 经济业务无论如何简单复杂,都可以会计等式影响表述

    Every business transaction, no matter how simple or how complex, can be expressed in terms of its effect on the accounting equation.

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  • 经济业务无论如何简单复杂,都可以会计等式影响表述

    Every business transaction, no matter how simple or how complex, can be expressed in terms of its effect on the accounting equation.

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