Business households can establish accounting books on their own. They can also employ intermediate agencies of society to establish accounting books as agents. 业户可自行建帐,也可聘请社会中介机构代理建帐。
A very useful course that "Intermediate financial accounting" is, this course is to stand on the angle of the commonability teaching the application of the financial accounting method. 《中级财务会计》是一门实用性很强的课程,本课程是站在通用性的角度讲授财务会计核算方法在企业的应用。
This intermediate financial accounting course emphasizes liabilities and equities. 财务会计课程关注负债和所有者权益两方面。
The main body of tax oversight is the joint with oversight departments of the government and the intermediate agencies of accounting. 税收监管的主体是包括政府监管部门和会计中介机构在内的联合体;
In view of the present status quo of being short of intermediate and senior talents of electronic data processing accounting in our country and some problems existing in computer teaching in financial accounting is put forward with the prerequisite of good accounting teaching. 针对我国目前高、中级会计电算化人才缺乏的现状以及财会专业计算机教学中存在的问题,提出财会专业应在保证会计教学的前提下,加强计算机教学。
Exploration and Research on Teaching Mode of the Course Intermediate Financial Accounting 《中级财务会计》课程教学模式探索与研究
Practice and Exploration of the Bilingual Teaching of Intermediate Accounting 中级财务会计双语教学的实践和探索
Intermediate and passing grade each accounting for 19% and 8%; 中级和及格级各占19%和8%;
Research on Teaching Reforms in the Course of Intermediate Accounting 《中级财务会计》教学改革研究
On Teaching Reforms in the Course of Intermediate Accounting The teaching of intermediate accounting is important factor to accounting department, and now, it is facing a series of problem. 《中级财务会计》是会计学专业的核心课程,但在教学过程中,出现了各种各样的问题,能否解决好这些问题,关系到会计专业学生能否成为合格人才。
Transfer pricing of intermediate products is not only a problem of accounting, but also a rather complicated management problem. 中间产品转移定价不仅仅是会计上的问题,也是比较复杂的管理问题。
Using the production method, its figure depends on the size of the total output and intermediate inputs. Accounting system in the classification of the sector, as well as various departments of total output and intermediate inputs determine the scope of the specific accounting data. 采用生产法进行核算时,其数值大小取决于总产出和中间投入概念的界定;核算体系中的部门分类以及各部门中总产出和中间投入具体核算范围决定了这一指标数据的大小。