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accounts
相关语句
  账户
    The design and application of the costing accounts
    成本会计账户的设计与运用问题探讨
短句来源
    With the accounting principle Human resources account calculates value or cost of obtain development and demission,set accounts and reveal accounting information.
    在人力资源会计处理中要在遵循必要的会计原则前提条件下核算人力资源的取得价值、开发支出、离职成本、新增价值或潜在价值增值,设置相应账户并对此做出相应的信息批露。
短句来源
    Error and fraud of the accounts of other receivable and means of audit
    “其他应收款”账户错弊与查账方法
短句来源
    the detailed list, distribution list of the activities cost and the calculation list of the activities value-added are designed to record theoriginal value-added information, the accounts of "input", "output", "value-added" with a three detailed accounts are set up to calculate and dispose the value-added from three layers of activity, process and enterprise;
    设计作业成本明细表、作业成本分配表、作业增值计算表等原始凭证记录原始增值信息,设置“投入”、“产出”、“增值”三级明细账户对增值进行作业、流程和企业三级核算和账务处理;
短句来源
    3. Comparing the differences between water resource accounting and the other natural resource accounting from the characteristics ofresources, resource assets, the accounting elements' verification and recording, accounts setting, assets values checking, and so on. Trying to inosculate and utilize traditional financial accounting and other resource accounting theories.
    3.将水资源会计与其他资源会计从资源、资源资产和会计目标、会计原则、会计要素的确认和记录、会计要素的账户设置、资产价值核算方法的确定等方面进行比较,试图融合并借鉴传统财务会计和其他自然资源会计理论,并在此基础上进行水资源会计理论的拓展。
短句来源
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  应收
    An approach to the ways & measures of the management of accounts receivable
    论应收账款管理的途径和措施
短句来源
    The management and control of the deserved accounts of diversifie d economy enterprises of geological prospecting units
    谈地勘单位多种经营企业应收账款的管理与控制
短句来源
    Management Plan of Accounts Receivable in Conveyor Manufacturing Enterprises
    输送带制造企业应收账款管理方案
短句来源
    Accounts Receivable (Ⅱ)
    应收账款㈡
短句来源
    Stereoscopic Model to Optiming Country's Credit Management Owing to the Crisis of Overseas Accounts Receivables
    由海外应收账款危机提出的优化我国信用管理模式的立体模型
短句来源
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  帐户
    This paper will elaberate the problemsabout the use of double nature accounts from characters, structure and disclosure onstatements.
    本文试图从“双重性质”帐户的性质、结构及报表揭示等几个方面来阐述“双重性质”帐户在运用中存在的问题。
短句来源
    On the Use of Double-Nature Accounts and the Disclosure of Them on Financial Statements
    谈“双重性质”帐户的运用与报表揭示
短句来源
    The probe into the definition and measurement of relevant accounts in manpower resource accounting
    对人力资源会计中有关帐户确认及计量的探讨
短句来源
    In this paper,the author develops the simplified accounts structure from the traditional uniformed Tshape accounts to the diversified shapes of T,and accounts,which enables people to gain a more direct and deeper understanding of the accounts structure and posting.
    本文把简化的帐户结构从传统的单一丁字型发展为丁字型、工字型和干字型三种形式,使人们对帐户结构和登帐过程有个更直观深刻的认识;
短句来源
  “accounts”译为未确定词的双语例句
    Design of file structure for subsidiary accounts
    借贷记帐法明细帐文件结构的设计
短句来源
    The cooking accounts of listed company of our country make domestic capital market face a serious challenge recent years.
    近年来,我国上市公司会计造假致使国内资本市场面临严峻挑战。
短句来源
    Design of Purchasing and Income Accounts Based on MIS
    基于MIS的材料采购及收入核算设计
短句来源
    Discussion on the Definition and Application of the Basis of Keeping Accounts in Institutions
    论事业单位会计记帐基础的确定及应用
短句来源
    The Handling of the Bad Accounts Preparation under the Changes of the Accounting Policy
    会计政策变更下坏帐准备的处理
短句来源
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  accounts
It accounts for about 7.5% of sludge production reduction.
      
The class of admissible input signals accounts for constraints on the shape of a signal.
      
A composite system of signs that accounts for the static and the dynamic component of a voice process is suggested.
      
A two-loop system of adaptive control with a group of experts (decision-makers) in the outer loop is considered, which accounts for specific features of the applied field of investigations.
      
The mathematical model of the robot accounts for kinematic relationships between the velocity of a given point of chassis referred to as the reference point, orientation of the chassis, and control.
      
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It is discussed for the theoretical foundation,accounting measurement,recording and reporting of reserve for uncollectible accounts, and pointed out that reserve for uncollectible accounts embodies the spirit of acornal basis, relevancy and matching principles, and strethens the usage of accounting information. For the inevitable outcome of business credit,there are two methods which can be applied for accounting them: the reserve and the direct write-off method. Accounting treatment of reserve...

It is discussed for the theoretical foundation,accounting measurement,recording and reporting of reserve for uncollectible accounts, and pointed out that reserve for uncollectible accounts embodies the spirit of acornal basis, relevancy and matching principles, and strethens the usage of accounting information. For the inevitable outcome of business credit,there are two methods which can be applied for accounting them: the reserve and the direct write-off method. Accounting treatment of reserve for uncollectible accounts should be measured depending on sell on credit, recorded in the contra-asset account, Reserve for Uncollectible Accounts, so as to maintain the mechanism of ledger account controlling its subsidiary ledger accounts, and reported at negative under current asset items in balance sheet.

论述了坏帐准备计提的理论依据以及会计的计量、记录和报告。认为计提坏帐准备体现了权责发生制原则、相关性原则和配比性原则,增强了会计信息的有用性。坏帐的会计处理有两种方法可供选择:一种是备抵法,另一种是直接摊销法。坏帐准备的会计处理,在计量上应以赊销额为基础;在记录时应设立“坏帐准各”这一资产备抵帐户,以保证总帐控制所属明细帐这一机制不被破坏;在报告时应在资产负债表中的流动资产项下以负数反映出来。

After qualitatively analysing the mistakes about the early service deportment expenses distribution methods .this paper points out that the service deportment consumption itself exists in accounting events,then quantitatively analyses the influences of the service deportment consumption itself to service depotment expenses distribution,it tells us that service department consumption itself would influence the constitution and account of the service depertment resopnsibility cest in each method.

本文定性分析了以往辅助生产费用分配方法的误区.指出会计实务中存在辅助生产自身消耗.并进一步定量分析了辅助生产自身消耗时辅助生产费用分配的影响.指出不管采用哪种分配方法.辅助生产自身消耗均会影响其责任成本的组成与计算。

This paper focuses on analyzing the low depreciation rate and backward valuation method of depreciation system in grovernment-owned assets in China. The author has not taken the influence of price fluctuation and the economie "externalityn" into account on the basis of the original cost. The author is for hastening the reform of the present depreciation system and the method of government-owned assets calculation. The author suggests that the price fluctuation and moral depreciation be seriously, and considered...

This paper focuses on analyzing the low depreciation rate and backward valuation method of depreciation system in grovernment-owned assets in China. The author has not taken the influence of price fluctuation and the economie "externalityn" into account on the basis of the original cost. The author is for hastening the reform of the present depreciation system and the method of government-owned assets calculation. The author suggests that the price fluctuation and moral depreciation be seriously, and considered strict regulations in financial discipline be adopted.

本文着重分析了我国固定资产折旧制度存在折旧率偏低、计提方法落后;以原值为基础计提折旧,未考虑物价变动影响;折旧的实现数远低于计提数;补偿不足,企业更新改造步履艰难等问题,提出深化折旧制度改革应尽快解决国有资产人格化的代表缺位问题;解决价格变动影响和充分考虑无形损耗以及严格财经纪律,防止制度外流失等方面的建议。

 
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