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financial accounting method
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     Discussion on institutions of higher learning' financial accounting method for allotted land
     高校新取得划拨土地财务核算方法的探讨
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     It is discussed on institutions of higher learning' financial accounting method for allotted land.
     针对目前高校新征划拨土地这一新生事物,对高校新征划拨土地的财务核算方法进行了探讨。
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This article discusses the financial management questions occurred in the practice of production and management. In author抯 opinion, scientific financial management is the inevitable outcome of the scientific management and it can be carried out through three ways: that is financial management抯 systematic project, scientific financial accounting methods and financial management information system.

本文就企业生产经营实践过程中的财务管理问题,进行了论述。作者认为,企业的财务管理科 学化是企业经营管理科学化的必然结果,企业财务管理科学化可以从三方面进行;财务管理科学化是一 个系统工程;运用科学的财务会计方法和运用财务管理信息系统等。

At present, as to the accounting treatment of R&D expenditure for technology intensive petroleum enterprises with a large proportion of R&D expenditure, there are great differences in both theoretical and practical fields among different countries, and the dealing methods mainly include expensing, capitalizing, partial capitalizing, and so on. This paper demonstrated the important status of R&D expenditure in petroleum enterprises, and compared the various financial accounting methods in...

At present, as to the accounting treatment of R&D expenditure for technology intensive petroleum enterprises with a large proportion of R&D expenditure, there are great differences in both theoretical and practical fields among different countries, and the dealing methods mainly include expensing, capitalizing, partial capitalizing, and so on. This paper demonstrated the important status of R&D expenditure in petroleum enterprises, and compared the various financial accounting methods in association with the characteristics of R&D in petroleum enterprises, and eventually put forward the proposal of adding the R&D expenditure into the total cost of production with activity based costing method from the view of managerial accounting, the purpose of which is to apportion the R&D expenditure into the cost of finished products (petroleum, natural gas and refining and chemical products), so as to let the internal management of petroleum enterprises be move clear of the cost of products, and improve the level of cost management.

目前对于技术密集型、研发支出比例较大的石油石化企业的研发支出的会计处理 ,各国理论界和实务界都存在着较大的差异 ,如有“费用化”、“资本化”和“有条件资本化”等几种方法。文章阐述了研发支出在石油石化企业中的地位 ,并结合石油石化企业研发特征进行研发支出的财务会计处理方法比较 ,最后从管理会计角度 ,提出了利用作业成本法将石油石化企业研发支出予以成本化的观点 ,目的是使石油石化企业研发支出通过分摊到研发支出的最终服务的产品(油气和炼化产品 )成本中去。从而有利于石油石化企业内部管理层更好的了解产品的真实成本 ,以便提高企业油气产品和炼化产品的成本管理水平。

Since 2003,in order to meet the public financial development needs under the socialism market economy system,our province has implemented centralized payments reform of national treasury progressively, financial accounting of the budget unit has been changed accordingly.After the new financial accounting method carrying out for some time,some imperfect places appear gradually: Newly-added "zero-balance account" substituting original "bank deposit" in the assets,has increased unit's assets emptily,and the...

Since 2003,in order to meet the public financial development needs under the socialism market economy system,our province has implemented centralized payments reform of national treasury progressively, financial accounting of the budget unit has been changed accordingly.After the new financial accounting method carrying out for some time,some imperfect places appear gradually: Newly-added "zero-balance account" substituting original "bank deposit" in the assets,has increased unit's assets emptily,and the responsible institution lacks the accounting basis when carrying on the financial accountant of its units' financial capital,etc.Therefore,centralized payments reform of national treasury should be promoted by perfection of financial authorized payment financial accounting and perfection of responsible institution and higher unit's financial accounting of their attaching units.

为适应社会主义市场经济体制下公共财政的发展需要,从2003年开始,我省逐步实行了国库集中支付改革,预算单位的会计核算也相应地进行了改变。新的会计核算办法实行一段时间后,一些不完善之处逐步显现:在资产类科目中新增“零余额账户用款额度”来替代原来的“银行存款”账户核算,虚增了单位资产和收入;主管部门对所属单位财政性资金进行会计核算时缺乏计账依据等。因此,应以完善财政授权支付会计核算及完善主管部门和上级单位对所属单位资金的会计核算来推进国库集中支付改革。

 
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