分类帐户被用来记录交易对会计主体的影响。
Ledger accounts are used to record business transactions' effect on an accounting entity.
分类帐户被用来记录交易对会计主体的影响。
Ledger accounts are used to record business transactions 'effect on an accounting entity.
每一会计主体都从自己的角度对交易加以说明。
Each accounting entity interprets transactions from its own viewpoint.
合并会计使会计主体假设、会计分期假设松动。
Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.
会计主体概念适用于独资、合伙和公司中的任何一种组织形式。
The accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.
不同会计主体的交易不能集中核算，每一会计主体应单独进行评价。
The transaction of different accounting entities should not be accounted for together. Each accounting entity should be evaluated separately.
我国对会计主体的认识经历了由国家会计主体论到企业会计主体论的转变过程。
The research on accounting entity experienced a transitional process from country's accounting entity to enterprise's accounting entity.
会计报告表外信息披露是会计报告使用者全面了解会计主体财务信息的重要渠道。
Releasing accounting information besides financial report is the main channel for users of accounting report to understand comprehensively accounting body's financial information.
会计行为是会计主体在权衡正当会计行为与违规会计行为的收益之后作出的理性决策。
Accounting behavior is a reasonable decision made by accounting behavior entity after weighing proper accounting behavior income and violating rules behavior income.
会计中的折旧是与特定的会计主体及其对资产的使用相对应的，并不必然受市场的影响。
It is specific to the particular entity and its utilization of the assets, and is not necessarily affected by the market.
社会要求会计主体提供的环境责任报告信息对决策者有用，因此，该报告必须进行审计。
The utility of the environmental responsibility reports supplied by the accounting subject to the decision-makers must be examined through auditing.
会计计量是会计界久已争论的问题，其争论的重点主要在于如何反映会计主体的真实价值。
The accountant computation has been an argument in the accountant area for a long time, whose point is how to reflect the real value of accountant main part.
然而这种对会计主体发展前途的确定性设想，受到当今社会持续经营不确定性普遍存在的挑战。
However, this deterministic assumption about development prospects of an accounting entity has been challenged by the fact that uncertainties of going concern exist widely in current society.
会计目标是会计主体在特定的历史时期与会计环境中，对会计实践活动所追求或希望达到的结果。
Accounting goals are the aims of accounting practice that accounting subjects wish to achieve in a certain historical period and accounting environment.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
下面是在会计期间中最根本的会计观念： 会计主体：每一个企业是一个分别核算的单独的个体。
The most fundamental concepts underlying the accounting process are:Accounting Entity. Each business venture is a separate unit, accounted for separately. Going Concern.
论文第四章从特殊目的载体的会计主体、会计要素、会计确认和计量以及税收问题等方面进行研究。
Chapter four carry on research from accounting subject, accounting key element, accounting confirm and measure and tax revenue issues, etc.
公民、国家、企业以及非盈利性组织都是环境资源的利益相关体，并且都具有成为环境会计主体的可能。
Citizens, state, enterprises and non-profit-making organizations are all benefit relatives of environmental resources and have the possibility to be the environmental accounting entity.
但是，在规定企业集团单一会计主体的界限时，却有着不同的观念，从而形成了三种不同的合并报表理论。
But there are different points of view to formulate the boundary of main body and therefore there are three different kinds of theory of combined report.
以一个大型零售连锁企业为例，会计主体是该整个连锁店、区域性经营单位、某个分店还是分店里的一个部门？
Consider, for example, the case of a large chain of retail stores. Is the accounting entity the whole business, a regional operation, a single store or a single department in that store?
加入WTO后，会计目标的选择应设为“如实反映效用最大化的信息”，以满足不同会计主体最大效用的需求。
After entering into WTO, selection of accounting goal should be realistic reflection in maximization efficiency of information, so that can meet the needs of different accounting user.
针对这些观点，从会计主体、持续经营、会计分期、货币计量四个方面，提出了虚拟企业的会计假设不变的观点。
To this view, it advanced unchangeably the view of accountant assumption in this paper, from accountant main body, continuance management, accountant stages and currency measure.
资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
合并报表是将企业集团视为单一会计主体，从企业集团的整体出发，反映整个企业集团的财务状况和经营成果的报表。
Combined report is a kind of report which reflects financial state and business result of whole enterprise group by considering the enterprise group as a unique accounting main part.
由于债务重组涉及到不同的会计主体，会计人员依据的理论不同，会计账务处理也就有所不同，会计报告所反映的有关信息也会有所差异。
As the liabilities rearrangement involves different accounting entities, and accountants' theory is different, accounting processing and the related information on the reports are also different.
科学地确认、计量、记录和报告会计主体的人力资产开发信息，确立劳动者在各会计主体中的地位，促使各会计主体有效利用人力资产，合理开发人力资产，具有十分重要的意义。
It is of great importance to confirm, measure, record and report human resources information in accounting as well as promote the rational use and development of human resources.
如果它被打算“持有到期”，或者只是传统借款，就可以作为会计减损的主体按照成本入账。
If it is to be "held to maturity", or is a traditional loan, it can be carried at cost, subject to impairment. This is a dog's breakfast.
在整个契约组合中具有权威地位的资本主体决定着会计信息产权。
Among the combination of contracts, the authoritative capital subject determines the property rights of accounting information.
新《会计法》明确规定了单位负责人作为会计责任主体应承担的法律责任。
Newly Published Accounting law specifies definitely the director of the responsibility entity to assume the law consequence.
新《会计法》明确规定了单位负责人作为会计责任主体应承担的法律责任。
Newly Published Accounting law specifies definitely the director of the responsibility entity to assume the law consequence.
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