Where accounting practice is conducted with computers, entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the state. 使用电子计算机进行会计核算的,其会计帐簿的登记、更正,应当符合国家统一的会计制度的规定。
The requirement by any law, administrative regulation, or national uniform accounting system changes; 法律、行政法规或者国家统一的会计制度等要求变更。
The uniform accounting system of the state refers to the system concerning accounting practice, accounting supervision, accounting offices and accounting personnel as well as administration of accounting work which are formulated by the financial department of the State Council in accordance with this law. 国家统一的会计制度,是指国务院财政部门根据本法制定的关于会计核算、会计监督、会计机构和会计人员以及会计工作管理的制度。
It is very essential to establish the uniform accounting system of the country. 建立国家统一会计核算制度非常必要。
Our commercial bank's accounting has always being revised and perfected since the publication of "the national banks 'uniform basic accounting system", and it is in line with international standards gradually in the course. 我国商业银行会计在《全国银行统一会计基本制度》形成后,历经修改与完善,并在这个过程中逐渐的与国际接轨。
This paper expounds the features of new economy era and its requirements for the transformation of uniform accounting calculation system. 文章阐述了新经济时代的特征及其对统一会计核算制度的变革要求。
Although the context of uniform accounting system and the uniform financial system have changed a lot, they are still essential composition of the rule of accounting in our country. 虽然我国的统一会计制度和统一财务制度的内容发生了许多变化,但它们至今仍是我国会计核算规范体系的基本组成部分。
On Uniform Accounting System 论统一会计制度
The strict enforcement of the accounting criteria is required to implement the uniform accounting system of the country. 实行国家统一的会计制度要求强制性的会计规范;
As an important problem worldwide, the influence of the uniform accounting system on management as well as the accounting related laws and regulations is not only profoundly reflected in the history, but also in the present time and the future. 统一会计制度建设是个世界性的重要问题,它对于人类经济管理活动与会计法律制度体系建立的影响充分反映在历史上,也全面、深刻地显示在现在与未来。
New Experiences and Uniform Accounting Calculation System 新经济与统一会计核算制度
The reform of accounting system is oriented by establishing the national uniform accounting system. 建立国家统一的会计制度是我国会计规范的改革方向。
The new which was enacted and carried out suites the accounting information that was required by the market economy and the globalization of economy. It will play an active role in establishing and implementing the uniform accounting system in the whole country. 制定和实施新《会计法》适应了市场经济对会计信息的要求,适应了经济全球化对会计的要求,对建立并实行全国统一的会计制度将发挥积极作用。
How to rapidly actualize the instant and uniform charge to all kinds of new tariffs and operation and solve the complicity well depend entirely on the accounting system. 但如何快速对各种新增资费和业务进行实时计费和统一计费,以及很好地解决其复杂性,则完全依赖于计费系统。