为了保证整个过程是透明的，德勤国际会计公司成立了审计监督小组，村长会签署文件证明他们收到了物资。
To ensure the whole process was transparent, international accounting firm Deloitte set up an audit supervision team in which village chiefs signed papers acknowledging they had received supplies.
文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。
The thesis summarizes the characteristics of physical capital, human captial, fictious capital, intangible capital, knowledgeable capital and the related accounting characteristics.
结果与结论医院各类物资实现数据共享后，可确保各类物资数据与财务会计核算相一致。
Results and Conclusion Different materials in hospital can be Shared so that various materials data is consistent with the financial and accounting.
目前世界范围内仅对森林资源资产中林木资产的会计核算有适用的会计准则，即生物资产准则。
Within worldwide, the only accounting norm available to tree asset of the forest asset is the biological asset norm presently.
通过追踪资产明细账目到实物资产，审计师可以证明会计记录所反映的资产都真实存在并且正在使用。
Details of assets through the accounts to track physical assets, auditors can prove that the accounting records reflect the assets are real and are being used.
因此，研究生物资产的会计核算问题，具有十分重要的理论和现实意义。
Therefore, the research on biology propertys accounting has a very important theoretical and practical significance.
本文主要对内部会计控制制度的特征、必要性，财务收支的审批制度、物资采购制度、销售控制制度，内部会计控制制度的评价内容及效果进行了简单阐述。
This paper mainly focuses on the characteristics and necessity of the internal accounting system, the approval system of the financial balance, materials purchasing system, sale control system.
刘女士取得北京物资学院的金融硕士学位和北京化工大学的会计学士学位。
Liu achieved Financing Master's degree of Beijing Wuzi University and Accounting Bachelor's degree of Beijing University of Chemical Technology.
文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。
The thesis summarizes the characteristics of physical capital, human capital, fictitious capital, Intangible capital, knowledgeable capital and the related accounting characteristics.
在对生物资产会计的背景、影响因素进行了分析之后，提出我国生物资产确认、计量和披露的现实选择。
The fourth part is the realistic choice of biological assets accounting. After the analysis of the background factors and factors affecting of biological assets accounting.
农业企业的生物资产会计核算问题已经成为会计学界乃至经济学界的重点关注问题。
Therefore, accounting recognition, measurement and disclosure of assets in agricultural enterprises has become a key focus accounting academy and economic field.
在会计期末持有的原料和供应物资、制成品和在制品、手头存货、转运中的货物、库存或委托他人代销的货物等。
Inventory; inventories Raw materials and supplies, goods finished and being manufactured and stock on hand, in transit, in storage or consigned to others at the end of the accounting period.
生物资产所具有的生物转化能力使其价值处于不断变化之中，这也导致了生物资产会计计量的特殊性。
The biological transformation capacity that the biological asset had put its value in endless change, which also led to the particularity of accounting measurement of biological asset.
生物资产所具有的生物转化能力使其价值处于不断变化之中，这也导致了生物资产会计计量的特殊性。
The biological transformation capacity that the biological asset had put its value in endless change, which also led to the particularity of accounting measurement of biological asset.
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