fund accounting
英 [fʌnd əˈkaʊntɪŋ]
美 [fʌnd əˈkaʊntɪŋ]
资金会计；基金会计
双语例句
- The Social Security trust fund is essentially an accounting device, and by itself dose not enhance society's ability to care for retirees in the future.
社会保障制度是部分积累制。虽然目前的养老金大部分是用对当前工人课征的税收来筹资的，但将来，养老金用社会保障信托基金的积累资金来支付。 - Making fund accounting and preparing the fund financial accounting report;
进行基金会计核算并编制基金财务会计报告； - Under the mental accounting research model, this paper analyzes the process of mental accounting for bidders in online auction and researches on the initial fund of auction mental accounting.
本文在心理账户研究范式下，分析网上拍卖中竞买者心理账户的变化过程。 - Drawing on the experiences of American universities's accounting system, we should establish fund accounting mode, choose accrual-basis accounting and broaden financial report contents.
借鉴美国高校会计制度的做法，我国高校应建立基金会计模式，选择权责发生制，并扩展财务报告内容。 - Since the Tenth Five-Year, railway accounting work has made great achievements on aspects of increasing transport benefit, ensuring construction fund, deepening reform of accounting management system, etc.
十五以来，全路财会工作在提高运输经营效益、保证铁路建设生产发展资金、深化财务管理体制改革、规范资金管理和加强财会信息化建设等方面取得了良好的成绩。 - The current financial and accounting system of the colleges and universities are in discord with the socialism market economic and public finance pattern in the on account reference, calculating repair and maintenance fund and immaterial assets, accounting system and accounting item setting.
现行的高等学校财务会计制度在记账基础、修购基金计提、无形资产核算、会计核算体系、会计科目设置等方面存在着一些与社会主义市场经济体制和公共财政模式不相适应的地方。 - Fund accounting management is an indispensable link in the large water diversion projects.
资金核算管理是大型引水工程资金管理不可缺的一个环节。 - Solution of the Accumulation Fund Accounting of Large Petrochemical Enterprises
大型石油化工企业公积金核算解决方案 - The objective of fund accounting is fund performance evaluation, reflecting fiduciary duty and offering decision-making useful information.
基金会计的目标就是基金业绩评价：反映受托责任或提供投资决策有用信息。 - The emphasis and difficulty of fund accounting lie on recognizing assets, mainly evaluating assets.
与普通企业会计相比，证券投资基金会计有其特殊性和重要性，基金会计的重点和难点在于基金资产的确认，主要是对资产的客观估值。 - This thesis has given solvents of standard management of fund accounting, problems and solvents of fund and account design and fund control ways in daily accounting.
本文对资金核算的标准管理及资金帐目设计中的问题及决策和日常核算中资金控制方式选择提供了解决方法。 - On Value of Fund-movement Accounting Theory
资金运动会计理论价值新论 - The special fund is a new accounting content stimulated in the New Accountancy System of the Facility Units.
专用基金是《事业单位新会计制度》中规定的一个崭新的核算内容。 - Research on the Investment Valuation of Fund's Accounting
基金会计中的投资估值问题研究 - It is suggested that learn foreign experiences to construct fund accounting which adjusts to Chinese circumstance.
四是借鉴国际先进经验，建立符合中国国情的基金会计模式。 - A Discuss about Social Insurance Fund Accounting
试论社会保险基金会计 - Security Investment Fund accounting insures fund information revealing and has its characteristics and importance compared with regular accounting.
证券投资基金会计是规范基金信息披露的重要保证。 - These two important regulations make each enterprise brings the statutory public welfare fund into their accounting system for several years.
这两项重要的法规从制度上规定了法定公益金提取的强制性，使得在十几年的时间里各个企业都在自己的会计核算体系中给了法定公益金一席之地。 - Strengthening enterprise financial management must tighten fund, cost, state property and accounting management. This paper discusses how to strengthen financial management of Jiangxi Copper Company.
企业加强财务管理必须从加强资金、成本、国有资产管理，完善会计基础等方面开始做起，本文结合江西铜业股份有限公司强化财务管理的实践进行了探讨。 - 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 company with changes in present college running mechanism, fund structure, accounting objectives should be transferred to decision-usefulness view. To be specific, restructuring should be carried on in the objects, range and quality features of accounting information.
随着当前高校办学体制、资金结构等方面的变化，会计目标应当从受托责任观向决策有用观转变，具体地应当在会计信息提供的对象、会计信息的范围和信息的质量特征三方面进行重构。 - China's current accounting system of social security began in the mid-1980s. The management system of fiscal fund accounting impedes the development of social security funds, and it is difficult to bring the "social" function of social security in to full play.
我国现行的社会保障会计体系始于20世纪80年代中期，财政资金会计管理体制约束了社会保障基金自身的发展，社会保障的社会职能难以充分发挥。 - Thus the fund valuations accounting system finally meet the software development process to the software functionality, stability, implementation management and development management requirements.
从而使基金估值核算系统终于满足了软件开发过程中对软件的功能性、稳定性、实施管理和开发管理的要求。 - Finally, through the realization of the fund valuations accounting profound understanding the only by enabling software engineering control theory to software development management, is improving the software product quality and grants.
最后通过基金估值核算的实现，深刻理解了只有通过启用软件工程控制理论进行软件开发管理，才是提高软件产品质量的必由之路。 - Lastly make a research on the enterprise annuity fund accounting calculation system, and make suggestions on how to regulate the accounting calculation of enterprise annuity fund, especially the disclosure of accounting information.
最后研究了企业年金基金会计核算体系，并对如何规范我国企业年金基金的会计核算，尤其是完善我国企业年金基金的会计信息披露提出了有益的建议。 - Truster submit enterprise pension fund to trustee for managing after entering operate stage, enterprise pension fund is separate-entity of enterprise pension accounting at this time.
在进入运营阶段时，由企业委托受托人运营管理企业年金，此时的核算主体是企业年金基金。 - Through the improvement of laws and regulations, reasonable fund supply, scientific accounting family income, establishment and improvement of the organizations of RMLSS.
通过完善法律法规、合理筹集保障资金、科学核算家庭收入、健全组织保障等一系列措施完善郑州市农村最低生活保障制度。 - It should centralize the financial personnel management, the management of the fund, and the budget management in the Melts-like financial management pattern. Then, the paper elaborates the financial management pattern design from three aspects of fund 、 financial accounting and operation.
相融式财务管理模式中，对财务人员管理、资金管理、预算管理则采用集中管理。然后，论文从资金、财会会计和运算三个方面来阐述财务管理模式的设计。