The objective of fund accounting is fund performance evaluation, reflecting fiduciary duty and offering decision-making useful information.
基金会计的目标就是基金业绩评价：反映受托责任或提供投资决策有用信息。
This thesis has given solvents of standard management of fund accounting, problems and solvents of fund and account design and fund control ways in daily accounting.
本文对资金核算的标准管理及资金帐目设计中的问题及决策和日常核算中资金控制方式选择提供了解决方法。
But there are some problems in accounting audit, taxation treatment and the following of the prudent principle, etc. making the dead loan reserve fund system not play its role.
但在会计核算、税务处理及遵循谨慎性原则等方面还存在不协调之处，致使呆帐准备金制度尚未充分发挥其效用。
Raised fund of a Listed Companies is often freely seized by the largest shareholder, because of the accounting rent-seeing application of the largest shareholder.
上市公司发行股票筹集的资金总是被大股东无偿侵占，这是大股东主要通过会计程序寻租的结果。
Through the illustration of accounting of present special fund for Treasury bond, the authors analyze the existing contradiction in present accounting method and put forward some more reasonable ones.
通过对目前国债专项资金会计核算的说明，分析目前核算办法所存在的矛盾，提出更为合理的会计核算方法。
The internal control system must subject to the aim and task of accounting in colleges, and the key point is the safety of fund, especially the monetary fund.
高校内控制度必须服从高校会计工作的目标和任务，核心是确保资金安全，尤其是货币资金的安全，同时要适应高校内部管理体制变革的要求。
These differences can be classified as significance, sources of fund, ownership and control, human resources management, accounting, assets distribution and used of profit of an organization.
这些不同被分为意义、资金来源、所有权与控制权、人力资源管理、会计、资产配置和利润的利用几大类。
Compared accounting information with enterprise fund value information, certain difference exists, for there being various uncertain factors in the accounting information system.
受会计信息系统内外不确定性因素的影响，作为显信息的会计信息与企业资金运动的价值方面的潜信息相比，必然存在一定的差异。
Compared with the cost of goods manufactured, talent cost accounting has the property of more objects, longer period, and many ways of fund returns.
“人才成本”与“产品成本”相比具有核算对象多、周期长、资金回收渠道多等特点。
The pension plan in our country is DC style, and I think we should pay much attention to the security of the pension fund, so I mainly research the accounting of second stage.
由于我国实行缴费确定型模式企业年金计划，同时考虑到我国应加强对企业年金基金安全性的重视，因此本文主要对积累、发放阶段的基金会计问题进行研究。
Premium charged equity to fund the capital, undistributed profits (after tax) Zhuanzeng registered capital, accounting firms are required to submit the report issued capital.
以股本溢价计入的资本公积金、未分配利润（税后）转增注册资本的，须提交会计师事务所出具的验资报告。
Matrix accounting methods of health financing and fund flow were applied to measure China total health expenditure from 1990to 1995.
该项研究利用筹资来源与分配流向矩阵核算方法，测算了1990-1995年中国卫生总费用；
Under the mental accounting research model, this paper analyzes the process of mental accounting for bidders in online auction and researches on the initial fund of auction mental accounting.
本文在网上竞买的概念、特点分析的基础上，对网上竞买与网上拍卖的差异及其存在的问题进行了探讨。
Under the mental accounting research model, this paper analyzes the process of mental accounting for bidders in online auction and researches on the initial fund of auction mental accounting.
本文在网上竞买的概念、特点分析的基础上，对网上竞买与网上拍卖的差异及其存在的问题进行了探讨。
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