accounting basis
英 [əˈkaʊntɪŋ ˈbeɪsɪs]
美 [əˈkaʊntɪŋ ˈbeɪsɪs]
会计基础
双语例句
- Eventually Sam persuaded her to accept an offer of marriage
最终萨姆说服她接受了求婚。 - An Overall Design for Teaching Contents of the Course "Accounting Basis" in Higher Vocational Education
高职《会计基础》课程教学内容的整体设计 - Accounting documents are important components of accountants data as well as the accounting basis.
会计凭证是会计资料的重要组成部分，是会计核算的依据。 - Therefore, the accounting basis of confirmation should also be mi proved and perfected.
因此，会计确认基础也应予以改进和完善。 - A single intangible asset over one million yuan occurred in the report period, if it is recorded with the original value of the assets as the accounting basis, name of the evaluation organization and evaluation method shall be disclosed as well.
在报告期内发生的单项价值在100万元以上的无形资产，若该资产原始价值是以评估值作为入账依据的，还应披露评估机构名称、评估方法。 - We believed that should have the manufacture take the power and responsibility as the state-owned capital management budget system's accounting basis.
人们认为，当以权责收生造造为邦无资本运营预算轨造的会计基本。 - Such a continuous period of more than accounting model with the implementation of accrual accounting basis of the inherent requirements.
这种多时期连续化的会计模式具有对实行权责发生制会计基础的内在要求。 - Establishes the suitable accounting basis, not only establishes accounting systems premise, and has the important meaning regarding the establishment with it correspondences budget system.
确立适当的会计基础，不仅是建立会计制度的前提，而且对于建立与之对应的预算制度具有重要意义。 - Research on Reform of Budgetary Accounting Basis in China
我国预算会计核算基础改革研究 - There is a difference between the accounting basis of tax accounting and the one of financial accounting.
税务会计的核算基础与财务会计核算基础之间存在差异。 - The information disclosed in the analysis of the current problems of accounting basis, From the most to influence the accounting information disclosed several key link to, Made perfect accounting information disclosure policy.
本文在分析目前会计信息披露存在的问题的基础上，从最能影响会计信息披露的几个关键环节着手，提出了完善会计信息披露的对策。 - Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation
政府会计确认基础与权责发生制预算改革的思考 - Chapter 2 illustrates that governmental accounting is an inevitable tendency of budgetary accounting reform in China, then defines accounting basis of assets measurement study, and finally it shows the necessity of governmental assets measurement research.
第2章论述政府会计是我国预算会计改革的必然趋势，界定了政府资产计价研究的会计基础，最后说明了研究政府资产计价问题的必要性。 - This thesis analyses existing issues in China's budgetary accounting basis, introduces the successful experience of reform in foreign countries.
本文分析了我国预算会计核算基础存在的问题，介绍了国外预算会计核算基础改革的成功经验。 - For this purpose, we should carry out an all-round reform of budgeting accounting system in reporting objective, reporting entity, accounting basis, and so on.
具体而言，应当从报告目标、报告主体、会计基础、核算范围等方面对现有的预算会计制度进行全方位的改革，以逐步建立我国的政府会计和政府财务报告制度。 - Nowadays, the research items of governmental accounting mainly focus on accounting objective, accounting basis, financial statements and the relationship between governmental accounting and budgetary accounting. But we seldom study on difficult points of governmental accounting reform.
目前，政府会计的研究主要集中在会计目标、会计基础、财务报告以及政府会计与预算会计的关系等上，而对政府会计改革的难点问题探索较少。 - But the current researches of governmental accounting in China are mainly focus on the accounting objectives, accounting basis, relationships between budget accounting and governmental accounting, and care less about the other factors.
但是，目前国内对政府会计研究多集中于会计目标、会计基础、预算会计与政府会计的关系等方面，而对其他方面关注较少，因此有必要对政府会计展开全面的研究。 - Using EVA index to replace the tradition accountant profit to stimulate the machine-made accounting basis as salary payment is hot spot discussed by academic circles in recent years.
用EVA指标代替传统的会计利润作为薪酬激励机制的核算基础是近几年学术界所讨论的热点。 - Focuses on the carbon accounting of forest carbon sequestration forestry enterprises from the perspective of content, including accounting subject, accounting basis and accounting methods.
重点提出了森林碳汇视角下林业企业碳会计核算内容，包括了会计科目设置、会计确认基础和会计核算方法。 - In the practice part, this paper indicates which accounting basis is appropriate to government accounting reform according to the present situation in our country and how to do accounting treatment according to this basis.
改革实践部分的贡献体现在本文根据我国现阶段的国情，明确提出了政府会计改革适宜的会计基础。并在此基础上，将我国现存债务进行了分类，分别设置会计科目进行会计处理。 - The author puts forwards some bold ideas about accounting basis, accounting content, the main accounts and its corresponding accounting practice.
在政府预算会计和财务会计部分中笔者创造性地就其各自的核算基础、核算内容以及主要的账户设置和相应的会计处理进行了大胆设想。 - In the research of government accounting theory system, this paper will focuses on four aspects, which are the goal, the main body, the accounting basis and the accountant elements.
在政府会计的理论体系的研究中，文章重点从政府会计的目标、主体、核算基础和会计要素内涵的界定四个方面进行了探讨。 - In the green gross domestic product accounting basis, if we want to reflect the detailed national economic departments in the production process resource depletion and environmental degradation situation, it is necessary to establish a green GDP-based input-output of green GDP accounting.
在绿色国内生产总值核算的基础之上，我们若要详细反映国民经济各部门生产过程中的资源耗减和环境降级状况，就必须建立以绿色GDP为基础的绿色GDP投入产出核算。 - On this basis, the author believe that we should establish cash and accrual "dual track" accounting basis to adapt to the building of our new government accounting system.
在此基础之上，笔者认为适应我国新的政府会计体系的构建，应建立收付实现制与权责发生制并行的双轨制会计核算基础。 - The disclosure forms are divided into accounting basis and non-accounting basis, which means the financial basis and non-financial basis. The disclosure tools vary in different countries and mainly involve the annual report, the separate report and the mass media.
披露形式主要分为会计基础和非会计基础，主要是指财务基础方面和非财务基础方面；披露工具方面，各个国家有所区别，主要包括年度报告、单独报告和多形式报告等三种工具。 - In the theoretical part, the paper suggests that government financial statements entity and accounting basis should be the base of the disclosure model and determine the reform scheme of the disclosure model.
理论部分的贡献体现在本文将政府财务报告主体和会计基础作为了确定报告模型的依据，确定了报告模型的改革方案。 - Because of the thesis limitation, the thesis focuses on the accounting Entity, the accounting goal, the accounting basis and financial report. At last, the future research direction about the reform of our government accounting are put forward.
由于篇幅所限，本文重点研究了政府会计主体、政府会计目标、政府会计确认基础以及政府财务报告这几个重要组成部分，最后进一步提出了我国政府会计改革的一些发展方向。 - This chapter introduces the present situation of government accounting basis of our country, including the change of our government accounting system, the accounting system structure and the problems existing in the current accounting basis.
第三章是理论基础分析，介绍了我国政府会计确认基础的现状，包括我国政府会计制度的变革、我国会计体系结构和现行我国会计核算基础存在的问题。 - The fourth chapter is about the feasibility analysis of the operation on government accounting by using accrual basis. This chapter includes the comparative of two kinds of accounting basis, and analysis the necessity and feasibility of the use of accrual accounting by government.
第四章对政府会计运用权责发生制基础进行可行性分析，对两种会计确认基础进行比较分析，并分析政府会计引入权责发生制的必要性和可行性。