• In this section we give a brief overview of computer-based accounting systems.

    在这个部分我们给计算机为主的会计系统简要的概要。

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  • The presumption should be for transparency. That favours market-based accounting (which, for all its faults, is better than sweeping losses under the carpet).

    我们假设重新规范管制的前提是提高透明度,那么市值计价会计就是较优的(尽管有诸多缺陷,仍然比把损失全藏在毯子底下强)。

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  • These results should be of interest to U. S. policymakers as they continue to contemplate a shift to more principles-based accounting standards (e. g. , IFRS).

    研究结论对美国政策制定者是有益的,他们将继续思考更多地向规则导向会计准则转换。

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  • Over the medium term, the hiring model of the professional services firms will change dramatically, according to Jim Peterson, a US-based accounting specialist and author.

    在美国工作的会计专家和作者吉姆·彼得森(Jim Peterson)表示,从中期来看,专业服务公司的招聘模式将出现戏剧性改变。

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  • The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it.

    现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题,利用作业成本法进行物流成本核算则可有效弥补其不足。

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  • From the results, we can get that the Nash equilibrium under the rules-based accounting standards and the strict accounting supervision is the point of maximum society value.

    分析的结果表明:在规则导向会计准则和严格会计监管之下的纳什均衡点是社会效用最高的一种情况。

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  • By source of trust, accounting faith can be classified into three categories: institution-based accounting faith, contract-based accounting faith and credit-based accounting faith.

    按信任的来源分类,会计诚信可以分为基于制度的会计诚信、基于契约的会计诚信与基于信誉的会计诚信三种。

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  • Indian businessmen were the most upbeat among 32 countries surveyed recently by Grant Thornton, a London-based accounting firm: 97% of the respondents were bullish about the future.

    根据伦敦会计公司格兰特·索顿(Grant Thornton)最近在32个国家所作的调查,印度商人是其中最乐观的——97%的受访者对未来十分乐观。

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  • 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。

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  • With the help of Sageworks, a Raleigh, N. C. -based accounting consultancy and private-company data provider, Forbes assembled a list of the 20 most profitable types of businesses, on a pretax basis.

    在北卡罗来纳州罗利市的会计咨询与私人数据提供商Sageworks的帮助下,福布斯制作了一份20种利润率最高的小型公司排行榜,该排行榜是以税前利润为基础的。

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  • With the help of Sageworks, a Raleigh, N.C.-based accounting consultancy and private-company data provider, Forbes assembled a list of the 20 most profitable types of businesses, on a pretax basis.

    在北卡罗来纳州罗利市的会计咨询与私人数据提供商sageworks的帮助下,福布斯制作了一份20种利润率最高的小型公司排行榜,该排行榜是以税前利润为基础的。

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  • Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.

    正如作业成本是管理会计学中的重要概念,投入产出分析也是统计学中的重要概念。

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  • Providing accounting mechanisms so that different groups have fair access, based on their needs and contributions to the infrastructure.

    提供会计机制,基于不同级别的需求和对基础设施的贡献,保证公平的访问。

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  • Carbon dioxide is consumed in great quantity by ocean-based plankton with just one species, Prochlorococcus marinus, accounting for 20% of the entire biosphere's photosynthesis.

    海洋中的浮游生物消耗了大量的二氧化碳,大约占整个生物圈光合作用量的20%,而这些基本上是被一种浮游生物,原绿球藻消耗的。

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  • Accounting calculates total purchase price, based on the costs, discount level, tax rate, and shipping.

    财务团队根据成本、折扣率、税率和运费,计算总体采购价格。

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  • Operating profit climbed by 120% (although this number is still based on some special-pleading accounting).

    经营利润上升了120%(虽然这个数字仍然基于一些特别的会计处理)。

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  • The accounting manager needs a transaction-based list, so his records will refer to only one payment.

    会计经理需要一个基于交易的列表,所以他的记录只是指一次付款。

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  • Pressed repeatedly by the Poles for an honest accounting, even Mikhail Gorbachev would provide only a partial admission based on “newly discovered evidence” that had been there all along.

    波兰一再要求苏方作出诚实的解释,可是就连米哈伊尔•戈尔巴乔夫,也仅仅基于“新发现的证据”予以部分承认,其实这些证据一直在手。

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  • He hopes his son, 17, chooses a college based on the quality of its engineering, food-science or accounting program, and majors in one of those subjects.

    他希望自己17岁的儿子选择一所工程学、食品科学或是会计学特别强的学校,专业也就选择这三者其中之一。

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  • The London-based International Accounting Standards Board (IASB) expects that to swell to 150 in the next four years.

    伦敦的国际会计准则理事会(IASB)希望在未来的四年内,把这个数量提升到150。

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  • This composite application is then processed in an accounting application based on the business logic of the services.

    随后,在基于服务的业务逻辑的结帐应用程序中处理了该复合应用程序。

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  • CDM market data shows that renewable energy and energy efficiency projects are gaining market share, now accounting for 26% of total project-based volumes, more than doubling from 11% in 2005.

    CDM市场数据显示,可再生能源和能效项目的市场份额在增加,目前已占到项目交易总量的26%,比2005年的11%增加了一倍以上。

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  • However, any measure based on book value has to get over the fact that accounting measures are not carved in stone.

    然而,任何以账面价值入账的会计计量都要面临这么一个问题,会计准则并不是一尘不变的。

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  • When the request is accepted and implemented, the resulting higher-level composite application is processed in an accounting application based on the business logic of the pricing and tax services.

    如果接受并实现了该请求,那么在基于价格和税务服务的业务逻辑的结帐应用程序中将处理高级的复合应用程序。

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  • To calculate the cost of construction project accurately, and record all the accounting transactions timely based on the competent department's rules of construction cost accounting and management.

    依据上级主管部门关于基建成本管理与核算的相关规定,准确计算工程成本、及时处理会计业务。

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  • In 2007 an accounting scandal forced the Osaka-based firm to appoint its first president from outside the company's founding family.

    在2007年,由于一则会计丑闻,总部设在大阪的三洋公司被迫聘请公司创始人家族之外的人首次担任公司总裁。

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  • In 2007 an accounting scandal forced the Osaka-based firm to appoint its first president from outside the company's founding family.

    在2007年,由于一则会计丑闻,总部设在大阪的三洋公司被迫聘请公司创始人家族之外的人首次担任公司总裁。

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