B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；
Based on the disadvantages of traditional enterprise financial accounting report in the new environment and limited analysis, the development trend of the enterprise financial accounting report.
文章通过对新环境下传统的企业财务会计报告存在的弊端及局限性的分析，阐述企业财务会计报告的发展趋势。
Enterprise financial accounting report should reflect the management result of the enterprise on the true and fair basis. However, in practice, some managers control the profit for some purpose.
企业会计报表应该真实、公允地反映企业的经营成果，但实际生活中，企业管理层也会为了某种目的而进行利润操纵。
Throughout the accounting and financial activities in the enterprise plays a guide role.
在企业整个会计财务活动中起着统领和指导的作用。
Combined report is a kind of report which reflects financial state and business result of whole enterprise group by considering the enterprise group as a unique accounting main part.
合并报表是将企业集团视为单一会计主体，从企业集团的整体出发，反映整个企业集团的财务状况和经营成果的报表。
Article 58 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。
Assistant to manager of accounting department of a joint venture enterprise. Analyzed data and relevant financial statistics, and produced monthly financial statements.
㴸一家合资企业会计部门经理的助理。分析数据及相关财务统计数字，而且提出每月的财务报告。
By analysis of merging accounting report forms information, the enterprise financial decision and the deep problems of financial control are brought to light.
通过对合并会计报表信息的分析，揭示企业集团财务决策和财务控制的深层问题。
A foreign-capital enterprise shall prepare annual accounting statements and liquidation accounting statements in accordance with the provisions of Chinese financial and tax authorities.
外资企业的年度会计报表和清算会计报表，应当依照中国财政、税务机关的规定编制。
In the preparation of the annual financial accounting report, the enterprise shall, in accordance with the following provisions, comprehensively check the assets and verify the debts.
企业在编制年度财务会计报告前，应当按照下列规定，全面清查资产、核实债务。
The principal of the enterprise shall be responsible for the authenticity and completeness of financial accounting reports of his own enterprise.
企业负责人对本企业财务会计报告的真实性、完整性负责。
In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.
在随后的会计期间，企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。
Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating results and cash flows.
企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。
A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
资产负债表是指反映企业在某一特定日期的财务状况的会计报表。
Cash flow statement is the important financial statement of enterprise, it can provide accurate cash flow information for various accounting statement user.
现金流量表，是企业重要的财务报表，它能为各类会计报表使用者提供准确的现金流量信息。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Starting from the concept of tax project and its real feasibility, the article puts forward concrete tactics of tax project in financial accounting choice of modern enterprise.
文章从税收筹划的概念和其现实可行性出发，提出在现代企业财务会计选择中税收筹划的具体策略。
The moral level of general accountant directly influences the quality of financial and accounting work in enterprise.
总会计师职业道德水准的高低更是直接影响着企业财务会计工作的质量。
This paper has put forward new opinions for the establishment of the modern enterprise organization of financial management, accounting organization and the corresponding internal auditing department.
本文对现代企业财务管理机构、会计机构以及与此相关的内部审计部门的设置提出了新的构想。
Enterprise financial management for the accounting of business results, monitoring the production and operation of enterprise activities to enhance the operational effectiveness of the vital role.
企业的财务管理对于核算企业的经营成果，监督企业的生产经营活动，提高经营效益有着至关重要的作用。
Assistant to manager of accounting department of a joint venture enterprise. Analyzed data and relevant financial statistics, and produced monthly financial statements.
一家合伙企业会计部门司理的助理。剖析数据及相关财政统计数字，而且提出每月的财政陈述。
Assistant to the manager of the accounting department of a joint venture enterprise. Analyzed data and relevant financial statistics, and produced monthly financial statements.
一家合资企业会计部门经理助理。分析数据及相关财务统计数字，提出每月的财务报告。
Financial and accounting matters shall be handled by the enterprise itself.
财务会计核算工作必须在本企业进行。
Based enterprise cost management and financial management, the project improves the plant costing calculation method and applies it to the system design to achieve accurate cost accounting.
依据企业的成本管理方法和财务管理模式，提出了设备成本核算的方法，并将该算法应用于系统之中，实现了设备成本的准确核算。
In the enterprise USES derivative financial instruments in the process of the use of appropriate accounting supervision means risk management is an effective way.
在企业运用衍生金融工具的过程中，利用适当的会计监管手段进行风险管理无疑是一个有效的途径。
Accounting occupational judgment is a very important and challenging work which helps to reflect information like enterprise financial situation, managing achievement and cash flow.
会计职业判断是会计人员一项重要而富于挑战性的工作，它对反映企业财务状况、经营成果和现金流量等信息方面有着极为重要的作用。
Enterprise merging involves enormous amounts of financial interests. Selection of different accounting method will affect the financial interests of various parties and the final result of merging.
企业合并涉及巨额财务利益，不同的会计处理方法会影响到各方的财务利益及合并的最终结果。
Article 4 No organization or individual may instigate, instruct or force an enterprise to compile and tender a financial accounting report which is false or conceals any important fact.
第四条任何组织或者个人不得授意、指使、强令企业编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。
This rule will make the financial accounting reports can reflect the real value of the enterprise, provides investors with more relevant decision-making information.
该准则的施行将使财务会计报告能更真实的反映企业价值，为投资者提供更相关的决策信息。
Abstract: the management accounting and financial accounting as enterprise accounting important domain, both in the application of the function of it is to replace.
摘要：管理会计与财务会计作为企业会计的重要领域，两者在应用中有着不可取代的作用。
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