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   accounting record 的翻译结果: 查询用时:0.137秒
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accounting record     
相关语句
  会计记录
     Accounting of human resources cost is an important method to guarantee the information quality of human resources financial accounting and the efficiency of management accounting. The accounting process of human resources cost includes accounting confirm ation,accounting calculation ation,accounting record,and accounting reports.
     人力资源成本的核算是保证人力资源财务会计信息质量、管理会计效率的重要手段 ,其核算过程包括会计确认、会计计量、会计记录和会计报告
短句来源
     The stem reality brought about by environmental problems has given rise to environmental accounting,which has posed to the traditional accounting theories and practice a number of new problems such as accounting recognition, accounting measurement, accounting record. accounting report and so on. The thesis aims at the impact which environment accounting has brought about to the above four aspects and put forward some countermeasures.
     环境问题所带来的严峻现实使环境会计应运而生,但环境会计也给传统会计理论与会计 实践提出了许多新问题,主要表现在会计确认、会计计量、会计记录、会计报告等几个方面。
短句来源
     Internal accounting control system is a part of internal control system and also a directly influential control of the factuality and reliability of accounting record.
     内部会计控制属于内部控制系统的子系统 ,对会计记录的真实性、可靠性等有直接影响的控制。
短句来源
     Modern enterprises often appear in the form of groups. Each member of the group all has its own accounting record.
     现代企业往往是以集团形式出现的,集团内部各成员都有自己的会计记录
短句来源
     Have introduced the reducing value accounting record method of the assets and demand of disclosure
     并介绍了资产减值会计记录的方法及披露的要求。
短句来源
  会计核算
     On the Operation of the Social Security Funds and the Construction of Its Accounting Record System
     论我国社会保障基金运营及其会计核算制度构建
短句来源
     In order to adapt to the change of business operating manner and the development of securities market, Ministry of Finance of China set down and released Business Accounting Standard for Non-monetary Transaction in 1999, and emended in Jan. 2001, which has significant benefit in regulating the accounting record and the disclosure of related information with respect to business non-monetary transaction.
     为适应企业经营方式的变化和证券市场的发展,财政部于1999年制定、发布了《企业会计准则——非货币性交易》,并于2001年1月针对发布实施后出现的诸多问题进行了修订,这对规范企业非货币性交易的会计核算和相关信息的披露具有重要意义。
短句来源
     Meanwhile, in view of the importance of the sound system of thefunds accounting record, this essay also discusses how to construct the accounting recordsystem of the social security funds in China.
     同时,考虑到完善的会计核算制度对社会保障基金有效运营的重要作用,文章还就我国社会保障基金的会计核算制度构建进行了必要的阐述。
短句来源
  “accounting record”译为未确定词的双语例句
     The internal control can keep enterprise operate safely, well-regulated and accounting record correct.
     内部控制对企业实现经营信息正确记录和处理、财产安全、运行有序均有重要意义。
短句来源
     By distinguishing the differences of accounting recognition,accounting measurement,accounting record,accounting reporting in accounting behaviors,the author thinks accounting systems and accounting standards will coexist and compromise accounting regulations in China,and promugates their respective centres that accounting standards focus and rule on recognition and Measurement and accounting systems focus and rule on record and reporting。
     通过区分会计确认、计量、记录和报告在不同会计行为中的差别揭示了会计准则和会计制度两种规范形式在我国的并存性和各自的侧重点 ,即会计准则侧重于确认和计量 ,会计制度侧重于记录与报告。
短句来源
     The accounting problems to be resolved involve the problems of accounting confirmation, accounting measurement, accounting record and accounting report.
     所谓“会计问题”,就是要解决有关会计的确认、计量、记录和报告问题.
短句来源
     From the viewpoint of business philosophy in many enterprises, the value of a brand is not in the accounting record of these enterprises, but in the psychology of their customers.
     从企业经营哲学角度看,品牌的价值不是在企业账面上,而是在消费者心目中。
短句来源
     So-called Simulation Accounting Statement means that limited-liability company will have separated and independent accouning statement with comparison of present financial conditions of our country for previous year's financial accounting record of the original enterprise according to present structure, accounting policies, operating mode and operting environment of the company.
     所谓模拟会计报表是指:股份有限公司根据现时的公司架构、会计政策、经营方式、经营环境等因素,对原有企业以前年度的财务会计记录进行分离形成独立的、与股份公司现实财务情况有可比性的会计报表。
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  accounting record
A new approach to multicriteria choice is proposed, whose characteristic feature is the possibility to form preference relations on a set of alternatives by means of a group accounting (record-keeping) of their relative superiority.
      
The information to be collected is determined by a parameter set included within an accounting record.
      
Procedures will be established for accounting for inadvertent overruns on an annual basis and for supplementing the final Decree Accounting Record.
      
Later, when final records are available, Reclamation prepares and publishes the final Decree Accounting Record on a calendar year basis.
      
In general the accounting record determines the container for collecting this information.
      
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The constitution of nuclear safeguards data flow for the item facilities is introduced and the main contents are the data flow of nuclear safeguards. If the data flow moves positively, i. e. from source data supporting documents-accounting records accounting reports, the systems of records and reports will be constituted. If the data flow moves negatively, the way to trace inspection of nuclear material accounting quality will be constituted.

描述了件料设施核保障数据的构成,其主要内容是核保障数据流。如果数据流按正向流动,即源数据→支持文件→衡算记录→衡算报告,则形成设施的记录报告系统;若反向流动,则成为追朔核查核材料衡算质量的途径。

The constitution of nuclear safeguards data flow for the item facilities is introduced and the main contents are the data flow of nuclear safeguards. If the data flow moves positively, i. e. from sourece data-supporting documents -accounting records-accounting reports, the systems of records and reports will be constituted. If the data flow moves negatively, the way to trace inspection of nuclear material accounting quality will be constituted.

描述了件料设施核保障数据的构成,其主要内容是核保障数据流。如果数据流按正向流动,即源数据→支持文件→衡算记录→衡算报告,则形成设施的记录报告系统;若反向流动,则成为迫朔核查核材料衡算质量的途径。

As the recoverable amount is lower than the book value, the impairment of assets has affected not only the authenticity of accounting information, but also the sound understanding of the financial conditions in enterprises. Therefore, the impairment of assets becomes significant content of authenticity auditing. The testing on the impairment of assets should collect the following three evidence: the evidence of the indication about the impairment of assets; the evidence of the recoverable amount of assets...

As the recoverable amount is lower than the book value, the impairment of assets has affected not only the authenticity of accounting information, but also the sound understanding of the financial conditions in enterprises. Therefore, the impairment of assets becomes significant content of authenticity auditing. The testing on the impairment of assets should collect the following three evidence: the evidence of the indication about the impairment of assets; the evidence of the recoverable amount of assets and the evidence of the approval of the cash generating unit. The audit examination for the accounting records of the impairment of assets aims to evaluate the authenticity of the book value. Thus, the examination should begin with the approval and the reversal of the impairment of assets.

由于可收回价值低于账面价值 ,资产减值已影响会计信息的真实性和对企业财务状况的正确理解 ,因此成为真实性审计的重要内容。资产减值的测试应收集三方面的审计证据 :是否存在资产减值迹象的证据 ,资产可收回价值的证据以及对现金产出单位进行认定的证据。资产减值会计记录的审计检查目的是评价资产帐面价值的真实性 ,应从资产减值的确认和冲回两方面进行。

 
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