Accounting is a mechanism which is used to transmit information. It guides capital's flow through transmitting accounting information, to optimize the allocation of resources.

会计是一种信息传导机制，它通过会计信息的传递来引导资本流动，从而对资本进行优化配置。

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Finally the thesis set the example of Asahi Glass Company to elaborate how to realize internal accounting control through the designment and improvement of internal control flow.

最后通过具体案例分析了旭硝子汽车玻璃(中国)有限公司如何通过完善内部会计控制的流程体系来实现内部控制的目标。

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Consequently, it passed a law prohibiting auditors from prescribing any particular accounting treatment of the credit--thereby allowing companies to flow the credit through to earnings all at once or amortize it as they pleased.

FORBES: Why Everybody's Jumping On The Accountants These Days