会计核算方法

知识产品生产和消费的显著特点要求会计核算方法必须创新。

Remarkable feature of production and consumption about knowledge 's product demand that accounting method should be innovated .

遵守国家法规，制定企业财务制度，会计核算方法和核算原则。

Observe country law and regulation , work out enterprise financial system , accounting method and adjusts accounts of principle .

企业合并会计核算方法与资源配置效率&对美国企业合并会计中权益结合法被取消的解析

Approved accounting method of enterprise merger and resources allocation efficiency

论经济外部性的会计核算方法

A Discussion on Accounting Method of Economic Externality

固定资产会计核算方法的变革

The Reform of Fixed Assets Accountancy Checking Methods

第三部分为具体的森林资源资产会计核算方法部分。

Section 3 is the part discussing the concrete computation methods of forest resources assets .

政府采购会计核算方法的探讨

Exploration of Accounting Method of Government Purchase

低值易耗品价值摊销会计核算方法的合理选择

The Reasonable Choice of Accounting Methods on Value Amortization of Easily Exhausted Product with Low Value

本文作者阐述了知识经济的主要特征，以及知识经济对传统会计核算方法的挑战。

The author sates the main character of intellectual economy and it challenging traditional accountant accounting method .

品牌价值的会计核算方法研究&关于自创品牌价值的几个会计核算问题

A Study on the Accounting Methods of Brand Value : Accounting Problems of Self-created Brands ′ Value

环境会计核算方法；

Methods for environmental accounting ;

发现上市公司可能利用收入与费用的分类、收入与费用的确认时间、会计核算方法选择等进行盈余管理。

The companies probably conduct earnings management through the clarification , the realizing time choosing , and accounting methods change .

我国R&D投入不足、结构失调问题比较突出，而会计核算方法及信息披露上的缺陷是重要原因之一。

Defects in Accounting methods and information disclosures are of important reasons of China 's R & D inadequacy and construction disorder .

首先，论述了企业采用标准成本计量系统与企业应用现代成本会计核算方法的重要关系。

First of all , I discussing the important relationship both the standard cost system and the application of modern cost accounting methods .

传统会计核算方法无法准确计量物流成本，迫切需要寻求新的物流成本核算方法。

Traditional accountancy can 't calculate logistics cost exactly , so it 's impendency to find a new way to calculate the true logistics cost .

股票投资有两种会计核算方法：（1）成本法（2）权益法。

There are two methods of accounting for investments in stock : ( 1 ) the cost method and ( 2 ) the equity method .

通过第二部分的理论铺垫，为森林资源资产会计核算方法体系的构建奠定了坚实的基础。

With the theoretical preparation in Section 2 , the author laid a firm foundation for construction of the computation methods system of the forest resources assets .

会计核算方法通过对会计信息时间属性、空间属性、度量属性和传播属性进行限定，影响会计信息的生成质量；

Through restricting all kinds of accounting information attributes , such as time , space , measurement and spread , the accounting methods influence the accounting information quality .

收付实现制的会计核算方法已不适应发展中的高校财务管理。现在一些人认为针对中国的贸易制裁正日益付诸实施。

Revenue and expenditure accounting system can meet the needs of developing college financial administration . Some now reckon that trade sanctions against China are on their way .

本文主要从会计核算方法、投资方式和地区税率差异等方面探讨企业节税的途径。

This article probes into some ways on taxes saving from the following aspects : accounting methods ad investment means and the tax rate variance among districts , etc.

另外，通过本文的研究还发现，作业成本法既可以作为辅助手段既和医院现行的会计核算方法同时使用，也可以取代现行的会计核算方法而独立使用。

In addition , this study also found that activity-based costing can be either a supplementary means of current accounting , or it can replace the existing accounting methodology .

文中从几种破产清算会计核算方法入手，以实践为基础简述了一些问题：会计帐簿的设置；

The present article , beginning with several methods of liquidation accounting calculation , briefly deals with the following problems on the basis of practice : the establishment of accounting books ;

由于中外会计核算方法、会计制度（会计准则）以及会计业务涵盖内容的不同，调查者在利用会计信息判断时需按照决策有用观进行调整。

Due to the differences among China and foreign countries in accounting method , accounting system ( accounting rule ) and accounting contents , investigators must adjust the accounting information according to " decision-making availability " while judging .

目前，对外投资已成为企业的重要经营活动，投资收益核算越来越重要，但企业投资收益的会计核算方法还不够完善。

At present foreign investment has become an important business activity and therefore the calculation of return on investment has become more and more important . But the accounting method for the enterprises ' return on investment isn 't perfect enough .

这样的核算特点使A银行的核算流程体系更加高效的运作；选择了更加合理的会计核算方法，提高了会计核算的准确性，使A银行的核算更符合市场竞争的需要。

This feature enables the accounting of the accounting process A banking system more efficient operation ; Choose a more reasonable accounting methods to improve the accuracy of accounting , so that A bank account is more in line with market competition .

而针对企业的微观层面，将土地使用权作为一项资产进行的研究还较少，现有的研究主要是对不同土地使用权的具体会计核算方法的探讨。

However aim at microcosmic level of the company , there has little research about make the rights to use a site as an asset . Most of the existing researches are focus on the different accounting disposal about the rights to use a site .

本文从无形资产确认理论入手，分析了现行无形资产会计核算方法中存在的主要问题，提出了完善方法，并为企业无形资产的价值管理实践提供了建议。

Based on the theory of IA recognition , this paper makes an analysis on the major issues in the current IA accounting methodology , puts forward an improvement for the existing methods , and renders a beneficial suggestion to the practice of IA value management .

本文试图规范和完善会计核算方法，推动我国物流业健康发展，最终达到物流会计与物流产业相匹配，并促进两方面的共同发展。

This dissertation attempts to specify and perfect accounting system , drive Chinese logistics industry to develop healthily , establish the cost accounting system adaptive to domestic logistics enterprises , and enable logistics accounting to match with logistics industry so as to accelerate their common development ultimately .

油气资源的勘探开发具有很大的风险性，同时有着不同于加工行业的生产规律，因此油气行业的会计核算方法显得尤为重要。

The exploration and development of oil and gas resources have great risk , in the meantime , have its own production law that is different from the other process industries . The accounting method of oil & gas producing company is very important to these companies .

绩效视角下部门预算改革对策技术方面包括：建立绩效目标、建立健全绩效指标体系、引入权责发生制会计核算方法、构建一套完备的绩效评价机制、加强电子信息化基础建设等。

Techniques include the following aspects : the establishment of performance objectives and building a performance indicator system , the introduction of accrual accounting methods , to build a comprehensive performance evaluation mechanism to learn from the advanced western ways of enhancing the electronic information technology infrastructure .