The first part analyzes and reviews the present existing problems of accounting credit.
第一部分对目前会计诚信中存在的问题进行考察分析。
Because of the deluge and seriousness the accounting credit and information quality becomes the focus of the public.
基于这一问题的泛滥和严重性，会计诚信和会计信息质量越来越成为公众关心和探讨的焦点。
As the fundamental part of the social credit system, the accounting credit should get further attention and research.
而会计信用作为社会信用体系的基础组成部分，更应得到进一步的重视与研究。
The paper is consisted of three parts as follows: The first part analyzes and reviews the present existing problems of accounting credit.
全文共分三部分，内容结构如下：第一部分对目前会计诚信中存在的问题进行考察分析。
The accounting credit system includes three contents: accounting credit regulation, accounting credit order and accounting credit consciousness.
会计信用体系包括会计信用制度、会计信用秩序和会计信用意识三个方面的内容。
The shortage of accounting credit is a typical problem of acco unti ng information distortion in our country recent years, and the hazard caused by it is very serious.
近年来，我国会计诚信缺失，最典型的问题是会计信息失真，其危害是十分严重的。
Reshaping accounting credit lies in perfecting laws and regulations for accounting behavior norms and strengthening the education of accountants' behavior norms and responsibility.
重塑会计诚信在于完善会计行为规范的法律法规体系，加强会计从业人员行为规范和责任教育。
For example, one dubious accounting measure being proposed here would mean that for every tree planted a country would receive a carbon credit, but for every tree felled they may not be debited.
譬如，这里提出一个有问题的会计措施，即一个国家种植的每棵树都能获得碳信贷，而他们砍伐的每棵树并不一定会记入借方。
We are most likely to see this in the financial realm, where setting standards for the capital requirements of Banks, accounting systems and credit ratings would facilitate global economic growth.
我们最有可能在金融领域看到这种做法，制定银行资本金要求、会计制度和信用评级方面的标准，将促进全球经济复苏。
So new money, or I should say new "virtual money" because it only "materializes" in bank-accounting-book entries, is constantly created through this process of artificial credit expansion.
这样，新货币-或者应该说新的“虚拟”货币，因为它只实现在银行账本上的条目栏里，在这个人为的信用扩张过程中，被持续地创造出来。
However, this is primarily an accounting story rather than an asset quality story, as changes in regulatory rules forced the bank to write down credit-card assets.
然而，这主要是一个会计问题，而不是资产质量问题，由于监管规则迫使银行记录信用卡资产。
In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.
在复式记帐会计(几乎普遍使用)中，每笔交易的借方和贷方记入的数字相等。
Double entry accounting an accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times.
复式会计，复式簿记一种会计制度，其中每笔交易都分别记入相应的借方和贷方，无论在任何时候，贷方总额总是与借方总额相等。
Finally, it is necessary to improve the correlative supporting measures such as accounting system, auditing system, actuarial system and credit system about life insurance.
最后则需要完善会计制度、审计制度、寿险精算制度及信用制度等相关配套措施。
Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
不管制造费用账户的余额是借方还是贷方，新会计期间开始以前必须将其结平。
This indicates that the nature structure of loans is closely correlated with the role of accounting information in making credit decisions, and their relation can be indeed complicated.
这说明，贷款的性质结构与会计信息的信贷决策作用之间的关系可能是紧密而复杂的。
In Public Accounting is a value-added program that is a registered 150 Credit Hour Licensure-Qualifying program.
微软公共会计是一个增值计划，是注册的150个学分执照资格计划。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments.
在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异。
Double-entry accounting means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.
复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
However, as there is no guarantor or collateral while offering a credit loan, bank officers need to analyze the borrower's accounting information comprehensively to reduce the risk to the bottom.
但是在银行发放信用贷款的时候，由于银行没有获得相应的保证以及担保物，就势必需要对借款企业的会计信息进行全面分析，尽可能降低信贷风险。
Lender's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management.
贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题，更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。
They included mortgage lenders, investment Banks, hedge funds, accounting companies and credit rating agencies.
它们包括抵押贷款机构，投资银行，对冲基金，会计公司和信贷评级机构。
Cash-basis accounting defers all credit transactions to a later date.
现金基础会计推迟所有信贷交易到稍后的日期。
Second, we have heard some argue that fair value accounting —which assigns current market values to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.
我们听到一些争论认为公允价值会计——即将当前的市场价值分摊到金融资产、金融负债中，是加剧信贷危机的主要因素之一。
The paper aims at the accounting for Bank Credit Assets Securitization, and has studied the confirmation, measurement, consolidation of SPE and disclosure of Bank Credit Assets Securitization.
文章以银行信贷资产证券化会计处理为研究对象，研究内容包括银行信贷资产证券化的会计确认、会计计量、SPE合并问题及信息披露这几方面。
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。
As the territorial agent of Bank of China in Jilin Province, Bank of China Jilin Branch has been overwhelming in the business areas of Forex business, international accounting, credit card, and so on.
中国银行吉林省分行是中国银行在吉林省设立的区域性机构，目前在外汇存贷款、国际结算、外汇资金和银行卡等业务领域居于业内领先地位。
Also signed credit card vouchers from Front Desk for deposit and as required by Accounting Department.
应财务部的要求还要在前台的信用卡凭证上为此签字。
Also signed credit card vouchers from Front Desk for deposit and as required by Accounting Department.
应财务部的要求还要在前台的信用卡凭证上为此签字。
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