第一，现代会计控制功能弱化。
First, the control function of modern accounting is weakened.
人力资源会计是现代会计的新领域。
Human resources accounting is a new area in modern accounting.
环境会计是现代会计的一个新兴分支。
Environmental accounting is a fresh branch of modern accounting.
会计诚信是现代会计的一项基本准则。
Accounting credit is a fundamental principle of modern accounting.
盈余管理是现代会计理论研究的一个重要领域。
Earnings Management is a very important issue in the research of modern accounting theory.
盈余管理是现代会计理论研究中的一个重要领域。
Earnings management is an important field in the study of the modern accounting theory.
资本保全理论是现代会计中的一个重要组成部分。
The theory of capital is an important component in modern accounting.
盈利管理是现代会计理论研究中的一个重要领域。
Modern accounting theory profit management is an important area of study.
衍生金融工具会计已经成为现代会计的重要分支。
The Derivative Financial Instrument accounting has already become the important branch of the modern accountant studied.
会计电算化是计算机技术和现代会计相结合的产物。
The computerized accountancy is outcome that computer technology together with the modern accountancy.
从现代会计产生开始，计量一直是会计的核心问题。
From the beginning of the modern accounting, measurement is always the core problem of accounting.
在此基础上，指出了现代会计信息系统应具有的特征。
On the basis of what was aforementioned, it pointed out some features that the modern accounting information system should have.
现代会计由财务会计、管理会计和审计三大分支构成。
Modern accounting is composed of modern financial accounting, modern managerial accounting, and modern auditing.
会计职能和会计目标是现代会计的基本概念和主要范畴。
The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting.
它作为现代会计的一个分支，是现代企业管理的重要工具。
It takes a modern accountant's branch, is the modern business management important tool.
它是现代会计的一个分支，更是现代企业管理的重要工具。
It is a branch of modern accounting, is an important tool of the modern enterprise management.
现代会计理论的形成有产生它的历史必然性和其内在的逻辑结构。
The formation of modern accounting theory has its historical necessity and its internal logic structure.
在中国加入WTO以后，人力资源会计必将成为现代会计的主流。
After China joins the WTO, human resource accounting will become the artery of modern accounting.
随着全球绿色浪潮的涌起，环境会计将成为现代会计理论的重要内容。
Along with the surge of global green wave, environmental accounting will become an important component of modern accounting theory.
在现代会计学中，收益的确定及计量问题是会计理论所要探讨的主要问题。
In the modern accounting, the definition of the accounting profit and the quantification are two main topics to be discussed in the accounting theory.
现代会计是一个以提供客观、相关、合意的财务信息为职能的财务信息控制系统。
Modern accountancy is a control system to supply objective, related and correct financial information.
自生习现代会计和现代市场灭脚，谈论会计市场涵义，更无本于掌握会计市场实量。
Begin from understanding modern accountant and the modern market, to discuss accountant the market implication, is more advantageous in grasps accountant the market essence.
通过对信息系统的职能、特征之研究，从而揭示了现代会计的本质就是一个信息系统。
Through the study on the functions and features of information system, this paper also reveals that the essence of accounting is an information system.
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.
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…
现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。
In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.
现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。
Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.
环境会计是环境科学与会计学科交叉渗透而形成的应用学科，它与现代会计有相同或相似之处，同时也具有自身的特殊性。
Green accounting, as an applied course that is created through infiltration between green science and accounting science, has similarities and differences with modern accounting science.
笔者认为，基于价值管理模式的现代会计信息系统的设计应该围绕系统的功能结构设计、逻辑结构设计和会计业务流程重组展开。
I think, the design of the value management-based accounting information system include the design of function structure, the logic structure, and the accounting business process reengineering.
笔者认为，基于价值管理模式的现代会计信息系统的设计应该围绕系统的功能结构设计、逻辑结构设计和会计业务流程重组展开。
I think, the design of the value management-based accounting information system include the design of function structure, the logic structure, and the accounting business process reengineering.
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