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accounting method     
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  核算方法
    Simply analysing the self-run heating cost policy of employees'housing and changes of accounting method
    浅谈职工住房自营供暖费用政策及核算方法的变化
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    On the accounting method in quality management
    浅谈质量管理中会计的核算方法
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    But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
    然而在新的物流环境下,传统成本核算方法已显露不足。
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    Flows the enterprise in the thing in the operation process,the universal reflection flowed the cost accounting existence question,this article introduces in overseas comparatively often application cost accounting method——work cost law(ABC law),and compared traditional method and the work cost law two between difference.
    在物流企业的运营过程中,普遍反映物流成本核算存在问题,本文介绍了在国外较常应用的成本核算方法——作业成本法(ABC法),并比较了传统会计核算方法与作业成本法两者之间的不同。
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    Probe into the Accounting Method of Repairs Cost on Fixed Capital
    对固定资产修理费用核算方法的探讨
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  会计方法
    Influence of Western Oil & Gas Accounting Method on the Domestic Petroleum Enterprises
    西方油气会计方法对我国石油企业的影响
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    The Application of Demonstration Accounting Method in the Modern Cost Management
    实证会计方法在现代成本管理中的应用
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    Accounting Method Under the Modern Information Technology
    现代信息技术条件下的会计方法
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    Analysis to the Type of VAT by Accounting Method
    增值税类型的会计方法分析
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    On Human Resources Value Accounting Method
    人力资源价值会计方法研究
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  会计核算方法
    The author sates the main character of intellectual economy and it challenging traditional accountant accounting method.
    本文作者阐述了知识经济的主要特征,以及知识经济对传统会计核算方法的挑战。
短句来源
    Flows the enterprise in the thing in the operation process,the universal reflection flowed the cost accounting existence question,this article introduces in overseas comparatively often application cost accounting method——work cost law(ABC law),and compared traditional method and the work cost law two between difference.
    在物流企业的运营过程中,普遍反映物流成本核算存在问题,本文介绍了在国外较常应用的成本核算方法——作业成本法(ABC法),并比较了传统会计核算方法与作业成本法两者之间的不同。
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    A Discussion on Accounting Method of Economic Externality
    论经济外部性的会计核算方法
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    In the case of Accounting, we should reduce the alternative scope of accounting policy and change the accounting method of Stamp Tax, Business Tax and Add Value Tax so that it can coordinate with Tax Law.
    从会计方面,应缩小会计政策选择范围,以及从改变印花税、营业税、增值税的会计核算方法等方面主动与税法协调。
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    The exploration and development of oil and gas resources have great risk, in the meantime, have its own production law that is different from the other process industries. The accounting method of oil & gas producing company is very important to these companies.
    油气资源的勘探开发具有很大的风险性 ,同时有着不同于加工行业的生产规律 ,因此油气行业的会计核算方法显得尤为重要。
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  会计处理方法
    The research starts with the stock index futures investment strategy,analyze speculation,arbitrage,hedge trade strategy,and expatiate accounting method,then the accounting information disclosure of the risk and income of these strategies.
    从股指期货的投资策略入手,分析了股指期货的投机、套利及套期保值交易策略,并结合这些策略分别阐述了各自风险与收益的会计处理方法和会计信息披露。
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    The paper has mainly discussed what kind of promotions the WTO would have on the development of accounting of our country. The main view is:it would bring in an advance in the special accounting of our country; promote the improvement of the existing accounting method;
    文中主要讨论加入 WTO对我国会计的发展有何促进 ,主要观点是 :促进我国特种会计的发展 ,促进现有会计处理方法的改进 ,促进会计学科的发展 ,促进我国会计模式和组织的发展
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    However, the Regulationsis still inadequate in areas such as implementation of reasonable provisions for asset depreciation,simplification in the listing of items in a cash flow statement,and the accounting method for the right of use of land.
    但是,它在合理计提资产减值准备的操作、简化现金流量表列示项目以及土地使用权会计处理方法等方面尚有欠缺,有待进一步探讨。
短句来源
    There are differences between them in the aspects of producing cause, affecting range, accounting method and changing content.
    二者在产生原因、影响范围及会计处理方法和变更内容诸方面存在着不同,但它们之间也有一些相同之处,主要表现为会计报表披露的项目相同和企业应对的态度相同。
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  accounting method
Ceteris paribus, tax rates and depreciation rules vary in the model simulation, while the application of historical cost accounting method in inflationary phases leads to fictitious increases in nominal net present value.
      
Our results suggest that firms with higher R>amp;amp;D intensity perform better, regardless of the accounting method used, consistent with the resource-based view of the firm.
      
Firm management typically claims that voluntary accounting method changes (VACs) are made to enhance the informativeness of earnings by better matching accounting practices with economic reality.
      
We use a two-stage, instrumental variables estimation method that explicitly allows for simultaneity in the choice of accounting method and acquisition premiums.
      
We illustrate that the accounting method used influences the manager's hedge decision.
      
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The accounting for bad debts is more important than ever because bad debts make enterprises incur great losses. The accounting methods for bad debts are closely related to some accounting principles, such as: matching principle, accrual basic accounting and conservatism. The direct write - off method does not comply with these accounting principles and the allowance mtthod does comply with them. But some companies use direct write - off method to materiality principle....

The accounting for bad debts is more important than ever because bad debts make enterprises incur great losses. The accounting methods for bad debts are closely related to some accounting principles, such as: matching principle, accrual basic accounting and conservatism. The direct write - off method does not comply with these accounting principles and the allowance mtthod does comply with them. But some companies use direct write - off method to materiality principle.

坏帐损失的处理,目前已成为企业会计核算中一个不可忽视的问题。本文对坏帐处理的会计方法及所涉及的会计基本原则进行了全面分析,阐明了不同的会计处理方法所体现的不同的会计原则,以及不同的会计处理方法对企业正确反映资产价值和经营收益的不同影响。目的在于帮助企业进一步认识坏帐处理的重要性,帮助企业正确选择坏帐处理的会计方法。

Accounting for income tax is the result of the combination of accounting and income tax. It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws. As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income. The different...

Accounting for income tax is the result of the combination of accounting and income tax. It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws. As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income. The different approach to the problem that how much income tax expense to record and when to record result in two method of accounting for income tax: tax payable method and income tax - allocation method.

所得税会计是所得税与会计相结合的产物.它是以所得为中心,以会计方法为工具,以与税法协调为目的,将会计所得和纳税所得合二为一的会计程序和方法.所得税会计是财务会计的一个分支,它不同于税务会计.会计所得和纳税所得之间的差异是所得税会计的处理对象.对所得税费用入帐多少和何时入帐问题的不同处理形成了所得税会计的两种方法:应付税款法和所得税摊配法.

:a) Composition of budget acounting system and government accounting; b) Definition of government accounting; c) Discussion on accounting method.

重塑我国政府会计体制的若干探讨□丛树海我国预算会计以其特定的内涵和特有的记帐方式,几十年来记载、计算和反映着政府经济活动的全部内容和全部过程,积累了丰富的数据资料,为国家预算的周而复始和连续进行:编制—审查批准—执行—决算,提供了可靠依据,成为国家预...

 
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