Therefore, the enterprise fords the tax to report the data appears very importantly, but reported behind the data the financial analysis and accountant the practice operation are the important content which the business owner should pay attention. 因此,企业涉税申报数据显得很重要,而申报数据背后的财务分析和会计实务操作更是企业主应该关注的重要内容。
The bookkeeper simply enters data in financial records books; the accountant must understand entire system of records so that he or she can analyze and interpret business transaction. 簿记员的工作只是登记账簿,而会计师必须了解账目的全部体系,从而可以对业务交易进行分析和解释。
Financial inventory accounting the goal is expected accountant achieves goal or boundary. 财务会计目标是期望会计达到的目的或境界。
She is a Financial Management Accountant with international banking company ABN Amro in its London office. 她在荷兰银行的伦敦办公室任职财务管理会计师。
An assistant accountant was appointed to take charge of the Financial Accounting procedures and the Chief Accountant concentrated on the Management Accounts. 任命了一位助理会计师,负责财务会计工作。会计主任集中精力搞管理会计。
The control finance enterprise risk is a financial enterprise eternal topic, financial enterprise accountant the risk is in the financial risk the most important. 控制金融企业风险是金融企业一个永恒的话题,金融企业会计风险则是金融风险中的重中之重。
Nowadays, there exist many problems in the curriculum of financial accountant, such as the lagging teaching methods and measures, particular stress on the mode of practice teaching, weak effect, etc. 目前《财务会计》课程的教学方法、手段都很落后,实践性教学重形式,疏于实效,在教学中还缺少职业道德教育。
The conception of new consolidated accounting statements standards should accord with the frame of financial accountant concept, in order to incarnate the scientific and precise of standards. 合并会计报表准则所运用的概念应当符合财务会计概念框架的要求,以体现准则的科学性和严密性;
Electronic commerce it changed the traditional business model, to tradition financial inventory accounting in accountant aspect and so on basic theory, accountant principle, accounting information has all had the important influence. 电子商务改变了传统的商业模式,对传统财务会计在会计基础理论、会计原则、会计信息等方面都产生了重要影响。
The auditing target of information system audit does not only include financial accountant audit and management efficiency audit, and it has extended to network economic activities and management information system. 作为信息系统审计的审计对象不再局限于财务会计审计或管理效益审计等,而是扩大到网络化的经济活动和管理信息系统。
Financial management is a huge and strike management system of modernization enterprise, discusses how to develop financial affairs management accountant from six aspects, such as check, financial information, financial analysis, financial management, financial affairs and financial evaluation. 财务管理工作是现代企业中的一个庞大而严密的管理系统,从会计核算、财务信息、财务分析、财务管理、财务理财、财务评价等6个层面对企业如何开展财务管理工作进行了论述。
New Teaching Thread for the Curriculum of Financial Accountant 《财务会计》课程教学的新思路
To establish a financial administrative structure in which the CFO and chief accountant is the parallel 构建财务总监与总会计师双轨并行的财务治理结构
Management accountant is as same important as financial accountant in the western country, and its theory and contents have been gradually developed as well as widely used. 在西方国家,管理会计与财务会计同等重要,管理会计的理论和内容得到不断发展、创新,在实践中应用越来越广。
The starting and the development of derivative financial instrument for traditional accountant confirm, the computation, reported and disclose brings intense impact. 衍生金融工具的兴起与发展给传统会计确认、计算、报告和披露带来强烈的冲击。
According to the homologous characteristics of financial accountant and management accountant and their interdependent relationships the possibility and necessity of mutual coordination of financial accountant and management accountant are discussed. 从财务会计与管理会计的同源分流的特点及相互依赖的关系论述了财务会计和管理会计互相协调的可能性和必要性。
On the Teaching Reform of Intermediate Financial Affair Accountant 中级财务会计教学改革初探
The financial accountant should strengthen the learning of professional knowledge, laws and regulations to improve the working ability. 财会人员应加强知识及法规制度学习,不断增强工作能力。
Historical cost, financial report, function of accounting, accountant pattern, accounting method and so on aspects, network accountant has the widespread influence to tradition financial inventory accounting. 在权责发生制、历史成本、财务报告、会计职能、会计模式、会计核算手段等方面,网络会计对传统财务会计实务有着广泛的影响。
Financial fraudulent behavior has been a social issue beyond accountant field. 财务舞弊行为已经逾越会计领域,成为一个社会问题。
The management credit prescribes that the enterprise should provide true and legal financial accountant reports and strictly control the quality of goods and fulfill every contract and agreement and pay all the taxes on time. 管理信用是指企业向外提供真实合法的财务会计报告、严格产品服务质量管理、严格执行各项合同和协议、按期足额向国家缴纳各种税费。
The continuous renovating to the financial instruments have produced great influence to the traditional accountant former and discussion is made on how to reform the traditional accountant theories system. 通过分析衍生金融工具对传统会计模式的影响,提出了改造传统会计理论体系的设想。
Discuss some influence of securities market on accounting information disclosure, accounting measurement, financial management and auditing of certified public accountant. 必须探讨创业板市场的建立对会计信息披露、会计核算与计价、财务管理内容和注册会计师审计等方面的影响。
With economic globalization and financial market internationalization, accountant internationalization has become an avoidable tendency of international economy and trade. 伴随着经济全球化和金融市场国际化前进的脚步,会计国际化已经成为世界经济贸易发展的必然趋势。
The new accountant idea will have much influence on the accountant supposition, accountant principle, accountant function and financial report in the traditional accountant. 这种新的会计思想将对传统会计中的会计假设、会计原则、会计职能、财务报告产生一系列影响。
Four issues are explained, those are: The new problems of the establishment of financial statement bring by the increasingly blurred border of accountant main body; 阐述了会计主体边界的日益模糊给财务报告的编制带来的新问题;
Nowadays, knowledge economy coming to us, new conceptions, new things and new operations have made a huge impact and challenge to financial accountant theory. 当今,知识经济的气息扑面而来,一些新观念、新事物、新业务都对现行的财务会计理论产生了巨大的冲击。
After Enron, United States Government immediately launched the Sarbanes-Oxley Act, not only with company management report on internal control over financial reporting, and for a certified public accountant to confirm the accuracy of management reports. 在安然事件之后,美国政府便随即推出了《萨班斯法案》,不仅要求管理层报告公司对财务报告内部控制有效性的认定,而且还要求注册会计师对管理层报告的准确性进行证实。
In the process of settling the credits and debts of these financial institutions, malfeasance of some accountant offices and attorney offices was found when they provided service to these financial institutions. 在清理此类金融机构债权债务关系过程中,发现为此类金融机构提供会计或法律服务的会计师事务所或律师事务所有渎职行为。
With the continuously innovation and widely use of the derivative financial instrument, the certificated public accountant ( CPA) should supply various risks controlling service to the entities of which need the derivative financial instrument service. 随着衍生金融工具的普遍使用和不断创新,注册会计师要为金融工具业务的相关主体提供更全面的风险管理服务。