accounting cycle
英 [əˈkaʊntɪŋ ˈsaɪkl]
美 [əˈkaʊntɪŋ ˈsaɪkl]
会计循环；会计周期
双语例句
- What we want to accomplish with this basic example is how to register new extensions dynamically, while accounting for plug-in life cycle events with the OSGi APIs.
我们用此基本示例要达到的目的是如何动态注册新的扩展，同时说明使用OSGiAPI的插件生命周期事件。 - The cashier in accounting work and the status of accounting cycle is special, indispensable.
出纳员在会计工作中和会计循环中的地位是特殊的，不可缺少的。 - Accounting cycle includes the following eight procedures.
会计循环由下列8个会计程序组成。 - The accounting cycle is the process by which companies pro-duce their financial statements for a specific period of time.
会计循环是指特定会计期内财务报表而必须经过的全部过程。 - As noted above, some steps in the accounting cycle involve judgment, whereas others are primarily mechanical.
依照被注意以上，一些步在会计周期介入评断，但是其他人是主要机械的。 - Accounting cycle is a complete system of accounting procedures, which is repeated in the same order during each accounting period.
会计循环是在每一个会计期间以相同顺序重复进行的一整套会计程序体系。 - The occurrence of a business transaction is the initial step in accounting cycle, the end of accounting cycle is the firm's year-end financial statements.
企业经济业务的发生是会计循环的起点，其终点是该企业的年终财务报表。 - In the third chapter, I discuss the content of accounting information system auditing, breadthwise and lengthways, that is inside control's auditing and system development life cycle's auditing.
第三部分从横向和纵向两个方面论述了会计信息系统审计的内容，即内部控制的审计和系统开发生命周期的审计。 - The preparation of the adjusted trial balance is a very useful step in the accounting cycle.
编制调整后试算表是会计循环中非常有用的一个环节。 - There are a number of steps in accounting cycle for sales transactions.
销售交易的会计循环有若干步骤。 - The accounting cycle refers to the steps of recording, classifying, and summarizing the accounting information.
会计循环指的是对会计信息进行分录，分录和汇总的步骤。 - Accounting cycle and basic financial statements
会计循环和基本财务报表 - A Second Cognition of Accounting Cycle: A Breakthrough of Basic Conception in Accounting
会计循环的再认识&会计学中一个基本概念的突破 - The reform of accounting system has transformed the cost accounting from complete cycle cost into manufacturing cost; this leads to the change of cost makings and the programme of cost accounting.
会计制度的改革使成本核算从采用完全成本法改为制造成本法，从而带来成本要素、成本核算流程的变动。 - According to the theory of market economy and the characteristics of silviculture production, a new conception for carrying out full economic accounting was put forward, which is based on the complete cycle of silviculture production on small compartment by a method of "budget-final accounting".
依据市场经济理论，针对营林生产的特点，提出了以完整的营林生产周期，以小班为单位，采用预、决算式的办法，实行完全经济核算的创新构想。 - In fact, accounting cycle is a comprehensive body with methods as connexion between process and content.
会计循环是以方法为纽带连接程序和内容的综合体。 - Accounting Cycle and Accounting Procedure Business
试论会计循环与帐务处理程序 - The Analysis of the Elements Accounting for Income Gap in the Fluctuation of Economic Cycle
对经济周期波动的收入差距因素分析 - The tapping and utilization of a series of financial and accounting information by enterprises after an accounting year or a production and operation cycle is an issue which should be paid attention in the current business management and the teaching and research of accounting teaching in colleges or universities.
企业在一个会计年度终了或经历一个生产经营周期后所产生的一系列财务会计信息资料的开发利用，是目前企业管理中必须普遍引起重视和高校财会教研中必须普遍引起关注的问题。 - Then, through the analysis of limitation of the traditional accounting cycle based AIS, itelaborates the necessity of the research about event based AIS.
接着对传统的会计信息系统的构建原理和不足进行分析，并阐述了引入基于事件的会计信息系统研究的必要性。 - On the Reform of Our Accounting Cycle
我国会计核算组织程序改革初探 - As the form of financial reports based on traditional accounting cycle is monotonous, so traditional AIS has been difficult to meet the needs of information users, therefore, it is necessary to reconstruct the new accounting information system.
会计信息需求是会计信息系统发展的源动力，由于基于传统会计循环、形式规范统一的财务报告已经难以满足信息使用者的需求，因此，有必要重建新型的会计信息系统。 - From the accounting information system life cycle and the internal control dimensions study enterprise accounting information system risk factors.
将企业会计信息系统风险的影响因素从会计信息系统生命周期以及内部控制两个维度进行研究。 - This paper bases on enterprises in micro-level, integrates eco-design ideas and methods into resource value flow accounting, studies its accounting, evaluation and optimization issues from the product life cycle span.
本文立足于微观的企业层面，结合生态设计的思想和方法，从产品生命周期的跨度研究其资源价值流转的核算、评价与优化控制问题。 - The system set up for each accounting information, tools and instruments to track the entire life cycle of industrial instruments, including the purchase, use, maintenance, waste and other process.
本系统为每一个工器具设立台帐信息，可以跟踪工器具的整个生命周期，包括购买、使用、检修、废弃等过程。 - In the stock market down cycle, the premise of the investment scale increase is the accounting conservatism enhanced. ( 3) In the stock market up cycle, the scale of corporate finance increased with the weakening of accounting conservatism increases.
在股市下跌周期，公司投资规模扩大的前提是会计稳健性增强。（3）在股市上涨周期，公司融资规模随着会计稳健性减弱而增大。 - This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.
本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系。 - The empirical findings: ( 1) Enterprises take radical and conservative accounting policy respectively under the stock market up and down cycles;( 2) The scale of investment in the stock market up cycle increases with the weakening of accounting conservatism.
实证研究结果为：（1）股市上涨和下跌周期，公司分别采用激进和稳健的会计政策；（2）在股市上涨周期，公司投资规模随着会计稳健性的减弱而增大。