会计平衡

用会计平衡理论浅析现金流量表勾稽关系

To Analyze the Cancel and Check Relations of Cash Flow Form with Accounting Balance Theory

战略管理会计的平衡计分卡、于作业成本计算法的作业管理方法，是企业战略管理的重要工具。

Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting .

这样一来，员工拿了钱，客户的账户上显示余额为零，会计账目也是平衡的。

Thus , the employee has the cash , the customer 's account shows a zero balance due , and the books are in balance .

然而，在对项目进行盈亏平衡分析时仅仅计算会计利润盈亏平衡点，因而它与评估项目的准则不一致。

However if just calculates accounting income break-even point while doing break-even point analysis on project , it will show difference from the principals of project evaluation .

通过对管理会计发展不平衡环境的分析，提出了实践与理论脱节是造成管理会计发展滞后的主要原因。

This thesis analyzes unbalanced environment in the development of management accounting and points out that the main reason for delay in management accounting development is that theory is divorced from practice .

会计人员必须采用最适当的方法处理这每一笔交易，判断到它对会计平衡的经济影响。

The accountant must determine the most appropriate way to record each transaction and to recognize its economic impact on the accounting equation .

每笔经济业务对会计等式至少会产生两个影响，并且每笔经济业务完成后，会计等式总是保持平衡，即左右两边的合计数保持相等。

Each business transaction makes at least two effects on the accounting equation that always keeps balance after every business transaction was finished , i.e. , the total amount of left side equals to that of the right side .

会计政策选择的产生有会计准则不完善、经济业务的复杂性等客观原因，也有管理者的机会主义动机导致机会主义型会计政策选择、平衡各利益相关方利益导致效率型会计政策选择等主观原因。

Accounting policy choice of accounting standards do not improve , economic complexity of the business objective reasons , also Manager of opportunistic motivations lead to opportunistic type accounting policy choices , balancing the interests of all stakeholders leading to efficiency-type accounting policy choice , subjective reasons .