但在我们讨论这些问题之前，我们有必要先从会计基础开始。
But before we can get to those issues, we need to start with the basics of accounting.
会计基础工作是会计工作和财政经济工作的基本环节。
Accounting is based accounting and the financial and economic work of the basic links.
根据《会计基础工作规范》规定，月结划单线，年结划双线。
According to the accounting standards for the work of the provisions of the monthly statement of one line, the annual knot.
首先应加强企业的会计基础工作，从源头治理会计信息失真。
First, basic accounting work in enterprises should be strengthened and thus the distortion of accounting information can be brought under control in the beginning.
以期通过会计基础管理平台研究支持管理型会计软件开发与应用。
It aims at supporting exploitation and application of management accounting software by the research of the platform of accounting fundamental management.
我国预算会计中存在的问题，许多都是与收付实现制会计基础有关。
Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis.
所谓会计基础工作是对会计核算和会计管理服务的基础性工作的统称。
The so-called basic accounting work is the accounting and accounting management services to the basic work collectively.
现实中，一个经济主体会计基础的选择有两种：即权责发生制和收付实现制。
In the reality, an economic subject accounting basiss choice has two kinds: Namely the power and responsibility has the system and the receipts and disbursements realizes the system.
会计基础工作是经济管理工作的重要基础，也是提高会计信息质量的重要保证。
Work on accounting foundation is the important foundation of the economy management work, and also is the important guaranty that raises the accounting information quality.
此外，现金会计基础是不可行的成本会计中的制造业务，因为费用往往不能正确地与产品成本。
Additionally, cash-basis accounting is not viable for cost accounting in manufacturing operations because expenses cannot always be correctly associated with product costs.
把他们的情况与成若干部分分离成本的主要工序流程综合呈现，这些构成了面向过程的会计基础。
Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting.
确立适当的会计基础，不仅是建立会计制度的前提，而且对于建立与之对应的预算制度具有重要意义。
Establishes the suitable accounting basis, not only establishes accounting systems premise, and has the important meaning regarding the establishment with it correspondences budget system.
本文对会计工作的性质、内容、方法、要求进行了论述，强调加强会计基础工作是搞好财务会计工作的关键。
This a paper illustrates with the properties, contents, methods and requirements of accountancy. It emphasizes that reinforcing the accounting basis is the key for doing financial affairs well.
要解决这些问题必须营造税务筹划的法制化环境，强化企业开展税务筹划的意识，并做好优化企业所得税税务筹划的会计基础工作。
To solve these problems, we should construct a legal system environment, strengthen enterprise to carry out consciousness of tax affair preparation an…
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...
虽然许多理论挑战了某些早已为一般人所接受的甚至作为原则的会计基础，但它们提供了一种关于真正的投资者是如何分析并进行投资决策的新观点。
Although many of them challenge the very fundamentals of generally accepted accounting principles, they provide a valuable insight into the way true investors analyze their investment decisions.
若果真如此，则可能为美国公认会计准则退出舞台铺平道路，而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U. S. generally accepted accounting principles, the foundation of the U. S. financial reporting system.
若果真如此，则可能为美国公认会计准则退出舞台铺平道路，而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U.S. generally accepted accounting principles, the foundation of the U.S. financial reporting system.
对于会计学基础没有被做为12年制课程的核心部分，这是十分遗憾的。
It's a shame that basic accounting isn't a required part of the core K-12 curriculum.
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。
Providing accounting mechanisms so that different groups have fair access, based on their needs and contributions to the infrastructure.
有些专家担忧金融危机可能拖延大规模的农业以及基础建设计划，并甚至可能威胁到改善健康、教育以及卫生的社会计划。
Some experts worry that the crisis could delay large-scale agriculture and infrastructure projects and could even threaten social programs to improve health, education and sanitation.
研究会计划的这一阶段是关键，你正在为下面的工作打好基础，所以不要急。
This phase of a study circle program is key; you are laying the foundation for all that follows, so don't hurry.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
应用推荐