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现实问题
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  “现实问题”译为未确定词的双语例句
    Especially, the case study analyses impersonally the inside and outside environment and identifies it through the reason and the demand analysis on the actuality of the occupational career development in Zhi Yu Company, and brings forward the countermeasures contraposed to the discovered questions and remove the understanding mistake area.
    案例分析客观分析了至宇公司开展职业生涯开发的内外部环境,通过对现实问题的原因分析与需求分析来进行至宇公司环境识别,并就分析与识别过程中暴露出来的问题,有针对性地提出职业生涯开发对策,消除认识误区。
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    Secondly, the author has analyzed the problems of Enterprise Informatization and expatiated the updating of enterprise Information System and problems during the operating process.
    其次系统分析我国企业信息化困境和现实问题,阐述了企业信息化主体——企业信息系统的模式不断升级的形成以及在实施中存在的问题,提出基于企业信息化的企业竞争情报系统的构建,论述了企业竞争情报系统的功能、组成、系统实施以及企业竞争情报系统的未来发展。
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    Because the accounting information is the foundation of the parties entering into business contracts as well as it is the compact components and the important tools to oversee the implementation of contracts and assess its results, so the voluntary accounting policy changes taken by the enterprises are bound to change the foundation of contracts establishment and implementation.
    由于会计信息是当事各方订立企业契约的基础、是企业契约的组成内容、是监督企业契约执行和评估执行结果的重要手段,因而企业进行的自愿性会计政策变更必然会改变企业契约的订立和执行基础,这一契约基础的改变是否影响企业价值、是否影响企业契约各方的利益分配是公司财务理论和会计理论应该解决的重大理论和现实问题之一。
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    In the process of application management accounting,solving the problem of normalization and overcoming the separation of the theory and practice is a reality work.
    加强管理会计教育,提高管理人员素质是推进管理会计应用的根本途径; 解决管理会计规范化的问题,克服理论与实践相脱节是推进管理会计应用的现实问题
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    Finally the opportunity loss of game is analyzed through the examples of annexed cost game and signaling game between business and customer.
    通过对企业与客户间的附加成本的博弈和企业与客户间的信号博弈为例,分析了用于分析现实问题需要的博弈机会损失问题。
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Traditioanal accounting, with stability of money value as its base and historical cost as its principle, has been challenged by price changes. Accounting information distortion has become a serious oractical problem. What's to be done? The authors of the artical auggcst that preparations be made before establishing China's Price Variation Accounting, such as transformation of traditional concepts, improvement of accounting systems on material cost, fixed assets, product cost and profit, and so on.

以币值稳定为基础,历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。当前会计界已探讨的理论基础,政策条例规定对物价变动影响下资产价值的调整和在我国建立物价变动会计的可行性研究,为建立我国物价变动会计对传统观念和不适应的会计制度的改革,以及调整材料成本、固定资产、产品成本及利润等项目的核算体系,这些则是建立物价变动会计的准备。

Abstract Establishing a modern enterprise system is the historical option for State firms reform and it is basic way for resolving State firms' deep contradiction. This essay summarizes the main effects of pilot firms' new system experiments. It says that the crux for further improving a modern enterprise system construction is, starting with putting firms' basic relations in order, seriously resolving firms' too heavy historical debt burden, overstaffing, too much social affairs and shortage of old-age pension...

Abstract Establishing a modern enterprise system is the historical option for State firms reform and it is basic way for resolving State firms' deep contradiction. This essay summarizes the main effects of pilot firms' new system experiments. It says that the crux for further improving a modern enterprise system construction is, starting with putting firms' basic relations in order, seriously resolving firms' too heavy historical debt burden, overstaffing, too much social affairs and shortage of old-age pension and medical expenses, etc. and put forward the specific image for resolving these problems.

文章认为,建立现代企业制度是国有企业改革的历史选择,是解决国有企业深层矛盾的根本途径。文章总结了四川省在企业新体制试点工作中的主要成效,认为进一步推进现代企业制度建设的关键是从理顺企业的基本关系入手,认真解决企业面临的历史遗留债务过重,内部富余人员过多,企业办社会现象严重,以及养老和医疗费用严重不足等现实问题,并提出了解决这些问题的具体设想。

The purpose of financial accouting is to provide accounting information about an enterprise's financial condition and operating result. The information provided by an accounting system is needed by decision makers. Based on the purpose, the article deals with the feature and meaning of the purpose of financial accounting, contents and real problems about the study of the purpose of financial accouting in China.

本文首先提出了我国现代企业财务会计的目标是:使会计系统能正确及进地反映一个企业的财务状况和经营成果,为国家宏观调控,为投资者和债权人、为社会上其他利益关系人及企业管理者提供决策信息。以此作为论文的论点,并在此基础上对财务会计目标的特征及意义、财务会计目标研究的内容和我国会计目标理论研究的现实问题进行论述。

 
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