Chapter Three, Chapter Four and Chapter Five are the main body of this paper, and they discuss the recognition, measurement and disclosure of accounting for stock option respectively, which are based on the new development in the world.
But the implementation of ERP project must be set up in perfect base management, and our country enterprise's present base management's level is relatively low, especially in the mode of artificial management, the basic data is always in the dispersing, isolated, laging and closed structure, in addition because of the data processing totally depends on people's craft homework, and the tache of processing is excessive, so the accuracy, integrality are relatively bad.
So the study of internally generated brand has become the new field of accountancy research. According to normative analysis and positive analysis, the paper studies systemically on the recognition, measurement, recording and reporting of internally generated brand.
Business process is an operating course on business objects of enterprises. It is composed of a series of independent processing steps.Each step is an operation on business objects.This paper presents a new kind of software architecture—Object-Oriented Processing Steps Assembling Architecture(OPSAA).Advantages and characteristics of OPSAA are expatiated in the paper.