处置价值在会计术语中是指资产或归属的价值。
Disposal value in accounting terms is the value of an asset or belonging.
评价道德规范在会计处理中的角色。
这是一个在会计中有两层不同含义的动词。
此类未记录的收入在会计期末要作调整分录加以记录。
Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.
当你开始在会计软件里面输入财务交易事项，账户余额会上升或下降。
As you start entering financial transactions in your accounting software, the balances of the accounts goes up or possibly down.
他在会计事务所工作，但正业之外他又经营一家建筑公司。
He works in an accountant 's office, but he runs a construction company on the side.
在会计教育中应加强包括行为研究在内的会计研究方法的训练。
We should reinforce the training methods of accounting research including behavior research in accounting education.
该公司在会计和管理领域提供小公司培训和咨询服务，帮助创业者取得成功。
Pam Newman is president of RPPC Inc., which helps entrepreneurs succeed in their businesses through small-business training and consulting services in the areas of accounting and management.
或用你的技能来帮助志愿者组织——例如：如果你在会计行业，那么就担任出纳员。
Or use your expertise to help a volunteer organization — as treasurer, for example, if you're in accounting.
财务状况变动表是表示在会计期间营运资本的来源以及使用情况的财务报表。
Statement of changes in financial position is a financial statement showing the sources and uses of working capital during the accounting period.
因而，企业在会计期末必须对存货进行实地盘点，以此来确定期末存货的成本。
Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period.
最后以我的经验在会计事务所我能够申请会计职位在国际会计公司作为一名会计。
Finally with my experience in the accounting firm I can apply accounting position in the international accounting firm and to serve as an accountant there.
在9月，甚至在IPO之前，公司在会计操作中的一个大的变化令投资界感到震惊。
In September, even before the IPO the company shocked the investment community by a large change in its accounting practices.
利润包装，也称利润操纵，是近年来在会计界和证券界出现频率较多的一个新名词。
Profit packing, which is also called profit manipulation, is a frequent concept in the accounting and the securities industry.
当时，北电表示将与警方通力合作，并且在会计舞弊指控结束后将继续这样的合作。
The company said it has 'fully cooperated' with the police and 'will continue to do so' over the case.
在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。
It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
在会计领域，有的企业内部会计控制薄弱，存在财务收支失控，提供虚假会计信息的现象。
In the field of accounting, internal accounting controls and some weak, there is financial balance control, providing false accounting information of the phenomenon.
这一原则在我国会计实务中，在会计确认，会计计量、会计报告等方面都得到了充分运用。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
最后，以我的经验在会计事务所，我可以申请会计职位在国际会计师事务所，作为一个会计！
Finally, with my experience in the accounting firm, I can apply accounting position in the international accounting firm and to serve as an accountant there!
直到1999年，西门子公开承认为了减免税款在会计项归类中把贿赂款归为“正常开支”的。
Until 1999 Siemens openly claimed tax deductions for bribes, many of which were listed in its accounts as “useful expenditure”.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
因此，在会计期末所作的调整分录仅仅是调整存货账户的余额使其与实际盘存的存货数额相一致。
Therefore, at the end of the period the only adjustment made is to bring the inventory account balance into agreement with the amount of the physical inventory.
财务状况变动表有助于我们了解在会计期间一个公司的财务状况的变化以及产生这种变化的原因。
A statement of changes in financial position helps us to understand how and why the financial position of a business has changed during the period.
分析了当前高职高专院校在会计实践性教学方面存在的问题，提出了会计实践性教学改革的思路。
This paper analyzes on the problems existing in accounting practice teaching in higher vocational colleges at present, and advances some ideas on the reform of accounting practice teaching.
分析了当前高职高专院校在会计实践性教学方面存在的问题，提出了会计实践性教学改革的思路。
This paper analyzes on the problems existing in accounting practice teaching in higher vocational colleges at present, and advances some ideas on the reform of accounting practice teaching.
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