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real accounts
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     To be and to be real
     实在与真实
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     The Real Courage
     真正的勇气
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     On the Auditing Accounts
     浅析会计报表审计
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     To send mail and inspect validate of the mail address are real ized by accessing SMTP accounts.
     通过访问 SMTP账号实现了发送邮件和对发送地址的有效性检查 ;
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     The number of real estate trust productions accounts for over 30% in trust market.
     从信托产品总体看,房地产融资信托产品占据了信托产品市场份额的三分之一,本文从三个方面分析了为什么房地产信托成为信托行业的主要信托产品,从而判断房地产信托作为信托行业的发展重点是形势所趋,将具有很好的发展前景。
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This paper expounds that the necessity of setting up real account and nominal account in enterprise accounting according to the accounting factors,how to confirm real account and nominal account in actual fact,and how to handle the accounting business according to regularity of the application of them.

就企业会计核算中 ,根据会计要素的内容设置实帐户与虚帐户的必要性 ,在实际工作中如何确认实帐户与虚帐户 ,以及在处理经济业务中如何根据实帐户与虚帐户的运用规律进行会计处理做了较为全面的阐述 .

As the commonest form of document that is passed down from one generation to the next among the folks, genealogy functions to trace one's roots and identify the ancestors, distinguish the degree of kinship, consolidate the clan's cohesion, and so on. The authors of the paper hold that the genealogy plays an important realistic role in ethnic identification and ethnic identity. Here, the more important is not to discriminate the real accounts from the false ones, but rather, to understand the tactical utilization...

As the commonest form of document that is passed down from one generation to the next among the folks, genealogy functions to trace one's roots and identify the ancestors, distinguish the degree of kinship, consolidate the clan's cohesion, and so on. The authors of the paper hold that the genealogy plays an important realistic role in ethnic identification and ethnic identity. Here, the more important is not to discriminate the real accounts from the false ones, but rather, to understand the tactical utilization of the genealogy by the descendants in a specific social setting. With the Manchu genealogy as their main object, the authors combine the fieldwork with the textual analysis in this case study, trying to reveal the function of genealogy in the ethnic identity.

族谱是民间最常见的传世文献 ,具有追根寻祖、辨别亲疏、敬宗收族等作用。本文指出 ,族谱在民族识别和民族认同方面具有不容低估的现实意义。这里 ,重要的不仅在于甄别史实的真伪 ,而且还在于理解特定社会氛围中族人对于族谱的策略性利用。本文以满族族谱为主要对象 ,将实地调查与文本分析相结合 ,尝试对族谱在民族认同中的功能进行个案研究。

China state council has decided in the end of 2000 to make experiments in consummating the system of old-age pension in some urban areas. Its main point is located in conducting real account system for personal account and differing the overall account from the personal one. This kind of experiment will necessarily lead to the problems such as balance for the foundation of personal account, larger financial subsidy, unbalance of expenditure between different generations, and value maintenance...

China state council has decided in the end of 2000 to make experiments in consummating the system of old-age pension in some urban areas. Its main point is located in conducting real account system for personal account and differing the overall account from the personal one. This kind of experiment will necessarily lead to the problems such as balance for the foundation of personal account, larger financial subsidy, unbalance of expenditure between different generations, and value maintenance or rise for the foundation. Correspondingly, some countermeasures such as follows should be taken as a result of the experiments: strengthening the financial collecting and management, adjusting the rate for charge in the personal account, changing the ratio for distributing the personal accounts, extending the age for the retirement of employees, distributing the long-term state loans, and even selling some state estates.

国务院于 2 0 0 0年底决定进行完善城镇养老保险的试点 ,试点的主要内容是实行个人账户的实账运营和统筹账户与个人账户的分账管理。这一试点必然带来个人账户基金平衡、财政补贴增大、代际负担不均衡、基金保值增值等问题。为此 ,实行试点后必须采取以下对策 ;加大征缴和管理力度、调整个人账户记费率、调整个人账户发放比例、延长职工退休年龄、发行长期国债、变卖部分国有资产。

 
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