Tory-bashing or Labour-bashing will not be enough to shift bored, suspicious voters. 抨击保守党或工党并不足以改变那些心生厌倦、心存怀疑的选民的态度。
Press active accounting standard, organization expenses is beginning to manage direct that month plan into that month increase and decrease, need not adjust income tax. 按现行会计准则,开办费在开始经营当月直接计入当月损益,不用调整所得税。
On Set-up of Accounting Organization and Financing Management of Product Oil Sales Enterprises ( Selection of Project Study); 成品油销售企业会计机构设置及财务管理探讨(项目研究节选)
This paper will discuss the effects of informatization on accounting practice in the light of accounting information disclosure, accounting organization and accounting function etc. 本文将从会计信息披露、会计组织、会计职能等方面探讨信息化对会计实务的影响。
Effective Accounting Information Systems Every organization needs an accounting system. 每个组织需要一个记账系统。
It is necessary for enterprise to carry out conformity management after its merge and reorganize so as to adapt to accounting, running and organization. 企业合并重组后必须进行整合管理,以达到财务适应、经营适应、组织适应之目的,文章从四个方面论述了整合管理的步骤和内容。
According to new accounting standard, organization expenses need not be amortized again, direct plan enter current caustic excessive; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge. 按照新的会计准则,开办费可以不再分期摊销,直接计入当期损溢;固定资产改良支出应按照受益期间摊销分期计入成本、费用。
Article 3 A public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants. 第三条会计师事务所是依法设立并承办注册会计师业务的机构。在另一国如何办理商标注册呢?
This paper points out a viewpoint on international harmonization of accounting, that is a country's domestic accounting standards established by its own accounting organization or authority institute should be basically consistent with International Accounting Standards through consultation and adjustment. 会计国际协调,是指一定国家的会计组织或机构之间经过协商,调整其所制定的本国会计准则,使其同国际会计准则取得基本一致的过程。
The Reasons and Countermeasures of Weakening Accounting Organization in Private Corporation 私营企业会计工作组织弱化的原因及对策
The orientation of accounting means accounting post ( organization) and the corresponding accountants 'status in enterprises and the relation between them and all the other parts related with the corporate governance structure. 本文所谓会计定位是指会计岗位(机构)和相应的会计人员在企业中所出的地位以及和公司治理结构中各利益相关者之间的关系。
Transforming the organization styles of the scale operation firms and practicing Limited Liability Partnerships ( 3) developing industry specialization during the scale operation to better the establishment of the accounting firms 'organization structure and improve the auditors' competent ability; 转换规模化经营事务所的组织形式,实行有限责任合伙制;(3)在规模化经营的同时发展行业专门化,藉此来改进事务所组织结构的设置和提高审计人员的专业胜任能力;
A Research of relationship between Japanese Management Accounting Method and Organization Operation Method 日本管理会计方法与组织经营方式关系研究
On Setting up An Auditing Organization for Investment and Raising Capital by Government Conception of the Establishment Finance Accounting and Auditing Organization in the Modern Enterprises 构建政府投融资审计机制现代企业财会审机构设置构想
Separative establishment of financial organization and accounting organization 浅谈财务与会计机构的分立
This paper has put forward new opinions for the establishment of the modern enterprise organization of financial management, accounting organization and the corresponding internal auditing department. 本文对现代企业财务管理机构、会计机构以及与此相关的内部审计部门的设置提出了新的构想。
As a new style of finance control and accounting organization, the modern centralized finance based on network is implemented by many corporation groups and administrative units. 基于网络的现代集中财务模式是一种新型的财务控制与会计组织形式,目前许多集团公司和政府机关都在摸索和实践中。
The study On Competitive Strategy of Accounting Intermediary Organization& Based on Investigation Research of CPA Industry in HuNan Province The Improvement of Supervision Effect of Accounting Intermediary Organizations 论会计中介组织的竞争战略&基于湖南省CPA行业调查的研究提高会计中介机构监管成效的研究
The reform of modern enterprise system and the division of finance function and accounting function require that the accounting organization and finance organization should be divided. 因会计职能与财务职能的分离及推进现代企业制度改革的需要,客观上要求会计机构与财务机构分设。
This paper elaborates the overall competitive position of accounting intermediary organization in China, analyses external and internal competitive position of CPA Industry in Hunan province, divides Hunan CPA Industry into different strategy groups. 本文首先阐述了会计中介组织的总体竞争状况,然后分析了湖南CPA行业的外部竞争、内部竞争的现状。
As one of the main aspects of The Law of Accounting, accounting supervision is also the ultimate duty of the accounting organization and staff. 会计监督是《会计法》的主要内容之一,也是会计机构和会计人员的主要职责。
Breakthrough of Accounting Work Organization under the System of Managing Stations and Depots by Railway Administration Directly 铁路局直管站段体制下会计工作组织的突破
Conception of the Establishment Finance Accounting and Auditing Organization in the Modern Enterprises 现代企业财会审机构设置构想
It also compares governmental accounting with non-profit organization accounting and budgetary accounting, and analyzes the flaws of budgetary accounting. 然后比较了政府会计、民间非营利组织会计及预算会计,分析了预算会计的缺陷及建立政府会计的必要性;
Enterprise accounting organization has the internal connection with optimizing company governability. 企业会计组织演进与优化公司治理具有内在联系。
In theory, this article uses the enterprise property rights theory and game theory, deeply analyzes the effect of local accounting firm organization form into a special ordinary partnership on audit quality. 在理论上,本文从契约理论、企业组织效率、舞弊三角理论和声誉理论出发,深刻分析了我国本土会计师事务所组织形式转变为特殊普通合伙对审计质量的影响。
In the part four of this dissertation, the concrete implementing scheme of accounting business process reengineering based on ERP is well investigated through the reengineering of the accounting concept, organization and information processing. 在文章的第四部分,着力研究解决ERP环境下企业会计业务流程重组的具体实施方案,通过对会计观念、会计机构以及会计信息处理三部分地重组,完成了具体的方案设计。
The main points are: 1. Network economy of traditional accounting theory should make the following improvements: Using "accounting organization" based on Industrial chain to replace the original, shortening Accounting period for the needs of accounting information users. 本文的主要观点是:1、网络经济下传统会计核算理论应作出以下改进:以基于产业链上的会计组织来代替原来的会计主体,以会计信息使用者的需求为导向缩短会计分期。
At the same time the operation and establishment of the accounting management system and the accounting organization must be based on management structure. The accounting management system is further launches in the management structure foundation. 同时会计管理体制和会计组织机构的运行和设立要以治理结构为依据,会计管理体制是在治理结构基础上的进一步展开。
Most of the western countries classify accounting into government accounting, non-profit organization accounting and enterprise accounting based on the criteria of operation target and operation pattern. 当代西方国家普遍以主体的运营目标和运营方式为标准,将会计区分为政府会计、非营利组织会计和企业会计三个领域。