The business enterprise accounting system is a concrete norm checks the work.
企业会计核算工作的具体规范。
The enterprise accounting has two basic functions: supervising and reflecting.
企业会计具有反映和监督两大基本职能。
Therefore, the enterprise accounting control systematic research seems more important and urgent.
因此，对企业会计控制进行较系统的研究就显得尤为迫切。
Enterprise accounting organization has the internal connection with optimizing company governability.
企业会计组织演进与优化公司治理具有内在联系。
Familiar with foreign invested enterprise accounting criterion and the related tax affairs by laws and regulations.
熟悉外资企业会计准则及相关的税务法规。
The text mainly studies futures accounting in its narrow sense, that means enterprise accounting which deals with futures.
本文主要研究狭义上的期货会计，即从事期货交易企业的会计。
The new "enterprise Accounting System" provides a lot of freedom for the enterprises to select proper depreciation methods.
新《企业会计制度》给企业选择折旧方法留下了一定的空间。
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.
随着我国《企业会计准则(2006)》的颁布与实施，公允价值计量属性又一次成为人们关注的焦点。
The paper introduces the causes and hazard of distortion of enterprise accounting information and proposes its control measures.
介绍企业会计信息失真的原因和危害，并探讨其防治措施。
This article explores into the implication, principles, contents and models of standardization management of enterprise accounting.
文章对企业会计标准化管理的内涵、原则、程序及其模式进行了初步的探讨。
Charter: enterprise Accounting Principle "was issued on January, 18, 2001 and enforced in all Chinese enterprises from January, 1, 2001."
《企业会计准则——租赁》于2001年1月18日正式发布，并于2001年1月1日起在我国所有企业履行。
This paper analyzes the characteristics of small enterprise accounting and finds the difference between the small enterprise and the big ones.
本文谨对小企业会计核算的特点和与大中型企业会计核算的区别作对比分析。
The problem of Chinese enterprise accounting information quality and accounting supervise is a hot discussion in accounting theoretical world.
中国企业会计信息质量和会计监督问题，近年来一直是会计理论界研讨的热点。
The enterprise accounting system could be considered to perfect accounting subjects, strengthen risk management and implicate total cost management.
建议借鉴企业会计制度的核算方法，完善核算科目，增强抗风险能力和采用全面成本管理法。
Asset impairment of accounting standards issued, which standardizes the enterprise accounting behavior, improve the quality of accounting information.
资产减值会计准则的出台，规范了企业会计核算行为，提高了会计信息质量。
Embodiment shows respectively in enterprise accounting, is technical asset, manpower asset, cultural asset and information asset, land use right and so on.
体现在企业会计核算中，分别表现为技术资产、人力资产、文化资产、信息资产、土地使用权等等。
Generally speaking, the enterprise accounting tax declaration such as the occurrence of false negatives and false positives, delaying the payment of taxes.
一般来说，企业会计纳税申报如发生误报、漏报、迟报，补缴税款。
China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role.
我国于1992年发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。
Based on the patterns and problem crucial points, this paper gives the monitoring criteria of capital abnormal flow based on the enterprise accounting perspective.
根据辨识出来的具体模式和问题关键点提取出基于企业会计视角的企业资金异常流动监测准则。
In 2006, Ministry of Finance modified the enterprise accounting standards, and the application and measurement of fair value became a highlight in the modification.
2006年，财政部对企业会计准则进行了修订，公允价值的运用、计量成为此次修改中的一大亮点。
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。
The problem of reserve for assets reduction has bean stipulated in "Enterprise Accounting System"and "Enterprise Accounting Standard"published by the Financial Ministry.
财政部颁布的《企业会计制度》和《企业会计准则》中都就资产减值准备问题作出具体规定。
Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied.
新的《企业会计准则》发布后，公允价值的有效、公允计量一直是学界研究的重要课题。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
Among many objective causes for the choice of enterprise accounting policy, the major ones include: the sharing of interest, the characters of the enterprise and relevant laws.
企业会计政策选择产生的客观原因很多，主要有利益的共享性、企业的独特性和法规(律)规定。
The basic feature major performance of the current partial publication enterprise accounting information distortions of our country is accounting information to want distortion.
当前我国部分出版企业会计信息失真的基本特征主要表现为会计信息有意失真。
Enterprise Accounting system has stronger adaptability to new economic environment because it gets rid of the disadvantages of the old system in terms of its contents and ways...
《企业会计制度》从制度的内容上，从实施制度的方式上摈弃了旧制度的弊端，从而对新的经济环境具有更强的适应性。
Last, giving a tactics of coordinating the relation of financial income and enterprise accounting by expounding the mutual influences of financial income and enterprise accounting.
最后通过论述财政收入与企业会计的相互影响，提出协调财政收入与企业会计关系的策略。
Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree.
新《企业会计准则》中研发费用资本化存在的问题，主要体现在研究支出和开发支出划分的比较模糊，在一定程度上缺乏可操作性；
Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree.
新《企业会计准则》中研发费用资本化存在的问题，主要体现在研究支出和开发支出划分的比较模糊，在一定程度上缺乏可操作性；
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