entity accounting
英 [ˈentəti əˈkaʊntɪŋ]
美 [ˈentəti əˈkaʊntɪŋ]
单位会计，独立会计
双语例句
- Accounting that concentrates on reporting to people inside the business entity is called management accounting and is used to provide information to employees, managers, owner-managers and auditors.
会计集中并汇报给事业单位里的人被称为管理会计，用来提供信息员工管理者、企业的所有者和审计师。 - The client as mentioned in the present Measures shall refer to any the entity that entrusts an any agency bookkeeping institution to handle its accounting business.
本办法所称委托人是指委托代理记账机构办理会计业务的单位。 - Under separate entity concept, for accounting purposes, all forms of business organization are conceived and treated as a separate entity, separate and distinct from its owner, as well as from other concerns.
从会计角度看，不论哪一种组织形式，企业都被假定为一个独立的主体，应同业主截然分开。 - Similarly, one accounting entity may record a transaction as an investment, while the other accounting entity may record it as a capital contribution.
同样，一个会计单位可以把一笔交易记为投资，而另一个会计单位可以把它记为缴入资本。 - The Entity Principle requires each business enterprise to keep accounting records completely distinct and separate from the personal finances of the owner or any other business unit.
业主权益要求每个企业的计帐都必须与企业主或其他经济体的个人财产相区分。 - In traditional accounting system, the accounting entity is single, the accounting currency is single, and the accounting bookkeeping and accounting report should follow a single accounting rule and system, therefore the accounting book is single.
摘要在传统会计核算系统中，会计的主体是单一的，会计的货币计量单位是单一的，会计记账与会计报告所遵循的会计准则与制度也是单一的，因此账薄是单一的。 - For each accounting entity a self-contained, double-entry accounting system is employed.
每一个会计主体都运用独立的复式记账体系。 - Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
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。 - The essay sets forth the conception of accounting entity postulate, analyses the special characteristics of virtual-corporation and its impact on the traditional accounting entity postulate, and points out that the space demarcation of accounting entity postulate needs to be understood again and expanded in the network era.
阐述了会计主体假设的内涵，分析了网络公司的特点及其对传统会计主体假设的影响，指出在网络时代会计主体假设的空间界限需要重新认识和拓展。 - The new integration report theory has shifted from parent-com-pany theory to entity theory, which optimized accounting functions in economic management, perfected property regu-lations, and protected middle-small share-owner's interests.
新的合并报表基本合并理论已经从侧重母公司理论转为侧重实体理论，从而更充分发挥会计经济管理的职能，完善产权制度，保护中小股东的利益。 - As the inevitable behavior of enterprise, rational "economic entity", accounting policy choice can not only bring certain economic benefits to enterprises but also influence the economic benefits of the relatives of enterprises.
会计政策选择是作为理性经济人主体的企业的必然行为，不仅能为企业带来一定的经济利益，而且又影响企业利益相关者的经济利益。 - Thus, the persons in charge of the entity should learn the accounting law well to avoid the risk of violations of the law.
因此，单位负责人必须认真学好《会计法》，切实履行《会计法》所赋予的神圣职责，规避因违反《会计法》所可能引发的法律责任风险。 - Accounting behavior is a reasonable decision made by accounting behavior entity after weighing proper accounting behavior income and violating rules behavior income.
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。 - The special purpose entity ( SPE), as an independent accounting subject, whether should amalgamate with the promoter's financial statement has become a key problem.
资产证券化的关键在于构造特殊目的载体（SPE），SPE作为独立的会计主体，是否应当与发起人的财务报表合并就成为一个关键问题。 - U.S.A. biggest energy company went bankrupt for the structure of special purpose entity the ( Special Purpose Entity, SPE) derivative, false accounting information finally in 2002;
2002年美国最大的能源公司通过构造特殊目的实体（specialpurposeentity，SPE）衍生金融工具、披露虚假会计信息最终破产； - It discusses the accounting entity of the investment funds, accounting for the estimation of fund assets, accounting for the variation of net asset, accounting for the funds profit and allocating and the disclosure of funds information.
包括基金会计主体、基金资产估值、基金净资产及其变动的会计问题、基金收益及收益分配、基金信息披露。 - In the meantime, hospital medical cost accounting ought to form a system that includes department cost accounting, medical procedure cost accounting and disease entity cost accounting.
同时，医院医疗成本核算应建立包括科室成本核算、医疗项目成本核算和病种成本核算在内的医疗成本核算体系。 - 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。 - In other words, we must define which economical entity should be included in the government accounting system.
或者说，究竟什么样的经济主体属于政府，应当纳入到未来的政府会计体系中？ - The research on accounting entity experienced a transitional process from country's accounting entity to enterprise's accounting entity.
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。 - It points out that the subject of accounting supervision in our country should be the person in charge in accounting of a entity and he should carry out his accounting supervision on behalf of the entrusters ( owners, government and social public).
会计监督的主体应当是单位会计负责人，单位会计负责人应站在所有者、政府和社会公共等委托者的立场进行会计监督。 - In the financial accounting and tax accounting separation theory study, the theoretical system of taxation and accounting entity is relatively complete, while the financial accounting and tax accounting separation of the validity of the relative lack of theoretical studies.
现有财务会计与税务会计分离的理论研究中，税务会计理论体系的实体构建相对完整，财务会计与税务会计分离的经济学效率与会计价值研究则相对缺位。 - The basic assumptions of accounting include accounting entity, sustained operation, accounting periodicity, currency measurement.
高等学校会计基本假设包括会计主体、持续经营、会计分期、货币计量。 - The basic postulations of the state-owned non-profit-organization accounting still include accounting entity, going-concern, accounting period and monetary measurement, but they embody new meaning, especially going-concern and accounting period.
国有非营利组织会计基本假设仍然包括会计主体、持续经营、会计分期和货币计量。但富有新的涵义，尤其是持续经营和会计分期体现得尤为明显。 - Along with our colleges and universities scale expanding unceasingly, the departments of colleges and universities have become a lot of actual legal entity or relatively independent accounting units, marketization pattern appears gradually.
随着我国高校规模不断扩大，高校内部的很多部门已经成为实际的法人单位或相对独立的核算单位，市场化格局逐渐显现。 - In the electricity market environment, each market entity runs independent economic accounting so that the cost and benefit are most concerned.
在电力市场环境下，各个市场主体实行独立的经济核算，因此他们最关心的是各自的成本和效益。 - In the identification entity system: to establish the identification dominant position of Accounting firms and Certified Public Accountants; to standardize qualifications of appraisers and certification system; to Standardized the main scope of identification body of accepting cases; to Strengthen the rights and obligations of appraisers.
在鉴定主体制度方面：确立会计师事务所及注册会计师的鉴定主体地位；规范鉴定人员的从业资格和认证制度；规范鉴定机构主体受案范围以及强化鉴定人的权利义务。 - In chapter 4, we discuss fundament problems of social related accounting, such as accounting entity, accounting purpose, accounting assumption and measurement model.
在第四章当中探讨了社会关联会计的会计主体、会计目标、会计假设和计量模式等基本问题。 - 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。