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- Computer-produced spreadsheet is based on this traditional accounting"worksheet". 计算机产生的电子表就是基于这种传统的会计"工作表"。
- This article illustrated the characteristics of our country's accounting risks in commercial banks and the challenges of traditional accounting way. 本文对我国商业银行会计风险的特点和商业银行传统的会计核算模式面临的挑战进行了阐述。
- Not only the traditional accounting theory and practice but also the new-issued accounting standards for business enterprises embody the prudence principle. 不论是传统的会计理论与实务,还是陆续出台的新的会计准则,无时无处不体现著稳健的原则。
- The advent of knowledge economy has not only brought impact to traditional accounting theory but provided opportunity for its developing and reforming. 知识经济的到来,既使传统会计理论受到冲击,又为会计的发展、创新提供了机遇。
- This paper proposes some measures about the value chain accounting postulates based on four traditional accounting postulates under IT conditions. 基于传统会计的四大会计假设,结合IT环境的特点,本文对价值链会计假设提出了改进建议。
- Traditional accounting theory in the main accounting assumptions, the continuing operations will be assumed by the impact. 传统会计理论中的主要会计假设,持续的军事行动将在假定的影响。
- Traditional accounting model could not meet to the needs of Competitive Dynamics because of its lag, obturation and stillness. 在复杂多变、充满不确定性的动态环境下,传统会计模式的“封闭性”、“滞后性”、“静态性”等弊端日益凸现。
- As a traditional accounting measurement mode,historical cost mode makes accrual system and historical cost as measurement principles. 计量成为此次准则修改的重要方面,历史成本作为传统的会计计量模式,是以权责发生制和历史成本为计量原则的。
- All of this request us to resurvey the traditional accounting model and make the reconstruction of the accounting system possible. 这就要求我们重新审视现行的会计模式,从而构建价值链会计体系成为可能。
- Because of its subjunctive character, the recognition standard in asset securitization does not accord with that of traditional accounting theory. 由于资产证券化具有虚拟性的特征,使其不符合传统会计理论中会计要素的确认标准;
- Along wth economic development, traditional accounting reports expose defects of incompletion in content and untimeliness in release. 摘要随着新经济形态的出现,传统的财务报告在披露内容的完整性和披露时间的及时性方面面临着前所未有的挑战。
- Cost controluses the Activity Based Costing (ABC method) of traditional accounting forreference. It provides some suggestions about cost control in both partly andwholly as well. 成本控制主要借鉴了会计中的 ABC 法予以确认,并从局部与整体两个方面提出了控制成本的建议。
- Derivative financial instruments are not match with the accounting elements definition and accrual basis in the frameworks of the traditional accounting. 衍生金融工具并不符合传统的会计要素定义和权责发生制,要将其纳入会计报表,就要对相关会计体系做出变动。
- Net finance and accounting is the outcome which adapts to the future new economic times, whereas the traditional accounting theory is set up and developed under the traditional economic envi- ronment. 网络财务与会计是与未来新经济时代相适应的产物,传统的会计理论是在传统的经济环境下产生和发展起来的。 新经济时代有其固有的规律,必然对会计提出新的要求。
- In traditional accounting system, the accounting entity is single, the accounting currency is single, and the accounting bookkeeping and accounting report should follow a single accounting rule and system, therefore the accounting book is single. 摘要在传统会计核算系统中,会计的主体是单一的,会计的货币计量单位是单一的,会计记账与会计报告所遵循的会计准则与制度也是单一的,因此账薄是单一的。
- The traditional accounting theory, including the basic accounting hypothesis, the fundamental accounting principles and the elementary accounting methods, has been impacted and influenced to some extent. 传统的会计理论 ;包括会计基本假设、会计基本原则、会计的基本方法都受到了不同程度的冲击与影响 .
- I have attempted to capture the concept of traditional accountability and interaction between the various players in the following simple diagram. 在下面简单的图表中,我成功的绘制在不同的主体之间传统汇报责任和相互作用的概念。
- Now it is necessary and possible for China to combine social liability accounting with traditional accounting and practise a macro-micro resonance, say, a pattern of social liability accounting. 目前在我国,将社会责任会计与传统会计有机结合,实行“宏观-微观”共振型的社会责任会计模式,是必要的,也是可能的。
- The rapid development of cybereconomy has brought the new opportunity to a rat deal of enterprises, challenging the traditional accounting management mode and means of enterprises at the same time. 网络经济的迅速发展,给诸多企业带来了新的机遇,同时对企业传统的会计管理模式和手段也提出了挑战。