基金会计

进行基金会计核算并编制基金财务会计报告；

Making fund accounting and preparing the fund financial accounting report ;

试论社会保险基金会计

A Discuss about Social Insurance Fund Accounting

社会保险基金会计信息披露制度的建设是社会保险基金监督中的重要一环。

Information publish is an important part of social insurance fund management .

基金会计中的投资估值问题研究

Research on the Investment Valuation of Fund 's Accounting

建立突发性公共事务基金会计的研究

The Research on Establishing Public Emergency Accounting

与普通企业会计相比，证券投资基金会计有其特殊性和重要性，基金会计的重点和难点在于基金资产的确认，主要是对资产的客观估值。

The emphasis and difficulty of fund accounting lie on recognizing assets , mainly evaluating assets .

四是借鉴国际先进经验，建立符合中国国情的基金会计模式。

It is suggested that learn foreign experiences to construct fund accounting which adjusts to Chinese circumstance .

基金会计的目标就是基金业绩评价：反映受托责任或提供投资决策有用信息。

The objective of fund accounting is fund performance evaluation , reflecting fiduciary duty and offering decision-making useful information .

证券投资基金会计是规范基金信息披露的重要保证。

Security Investment Fund accounting insures fund information revealing and has its characteristics and importance compared with regular accounting .

社会保险基金会计目标、信息供需双方的特点、信息披露的内容与方式与一般经济主体会计信息披露既有相似之处，又有所不同。

Compared with other entity information publish , social insurance fund information publish has itself characters as well as has similarity .

中美两国的社会保险基金会计均以其基金为会计主体，以财政专户为管理手段。

Social insurance accounting , both in China and America , based accounting entity on funds and has adopted fiscal special account as means of management .

借鉴美国高校会计制度的做法，我国高校应建立基金会计模式，选择权责发生制，并扩展财务报告内容。

Drawing on the experiences of American universities 's accounting system , we should establish fund accounting mode , choose accrual-basis accounting and broaden financial report contents .

政府会计模式下建立特种基金会计的探讨应计导向政府会计模式的概念框架比较研究&以美国、澳大利亚联邦政府会计为例

The Research on Special Assessment Funds Accounting on Government Accounting ; The CFs Comparison of Accrual-oriented Government Accounting Model & Evidence form American and Australian Federal Financial Accounting

在此基础上本部分重点定义了特种基金会计和建立特种基金会计的必要性和可行性，介绍了特种基金的财务资源流程，这样也就界定了本文的研究范围。

This part also defines special assessment funds , emphasizes the feasibility and necessary of setting up special assessment funds in the China and also introduce the flow of its financial resources .

本文对于完善开放式基金会计理论、指导开放式基金会计实务操作、提高基金管理水平具有现实意义。

As a result , the paper promotes the perfection of accounting theory and practice for OEF , and helps the manager raise the level of management , which has very important practical significance .

最后，基于上面研究结论，从需求和供给两个方面进一步分别探讨了如何促进基金会计信息披露供求均衡的问题。

Finally , based on the above conclusions , the paper further discusses how to promote disclosure of from supply and demand separately to promote the disclosure of accounting information of securities investment fund .

最后研究了企业年金基金会计核算体系，并对如何规范我国企业年金基金的会计核算，尤其是完善我国企业年金基金的会计信息披露提出了有益的建议。

Lastly make a research on the enterprise annuity fund accounting calculation system , and make suggestions on how to regulate the accounting calculation of enterprise annuity fund , especially the disclosure of accounting information .

通过对传统会计的分析，可知传统会计在某些信息提供上存在明显不足和局限，未来会计应是兼容传统会计，并包含修正的事项会计和基金会计

To analyze traditional accountancy , we know that the traditional accountancy exists obvious lack and limitation on some information offerings and the future accountancy should be compatible the traditional accountancy and including event accountancy and the fund accountancy

包括基金会计主体、基金资产估值、基金净资产及其变动的会计问题、基金收益及收益分配、基金信息披露。

It discusses the accounting entity of the investment funds , accounting for the estimation of fund assets , accounting for the variation of net asset , accounting for the funds profit and allocating and the disclosure of funds information .

企业会计部门办理劳动保险基金会计人员的工资、办公费用、传票、帐簿、报表及其他经常开支，均由企业行政方面或资方负担。

Overhead of etc of fare of the salary of personnel of treasurer of fund of conduction labour insurance of company treasurer department , office , subpoena , account book , forms for reporting statistics , all by business administration respect or burden of those representing capital .

在衡量CitizensSchools等课后指导项目的效果时，该基金会会计算有多少孩子定期参加，多少人进入了更好的高中，以及多少人升入了10年级。

When measuring the impact of after-school mentoring programmes such as Citizens Schools , for example , Clark counts how many children regularly attend , how many move on to better high schools , and how many make it to the 10th grade .

统一基金摘要会计报告

Consolidated fund abstract account

传统上美国高校会计制度采用“双轨制”方法，私立大学遵从财务会计准则委员会的准则，公立大学采用政府会计准则委员会的准则，二者一般都采用“基金”会计核算方法。

Double-track method is adopted in the American college accounting system traditionally . The private universities follow the codes issued by the Financial Accounting Standards Board ;

特种基金的会计要素与企业会计要素相比有着不同的内涵，所以对其的确认与计量就要进行重点研究，尤其是确认标准、确认基础、计量属性以及计量构成。

Part three is accounting recognition , measurement and report of special assessment funds , which include standard and basement of recognition , attribution and composition of measurement , content of financial report .

由于我国对开放式基金的会计研究尚不多见，因此，本文选题较新，较完整地阐述了开放式基金会计运行模式，提出了开放式基金的基本会计理论和方法。

Seldom research has touched the area of accounting for open-ended fund , it is a new subject in our country . The article uncovers the accounting operation for OEF , makes an intensive study of the basic accounting theories and methods of open-ended fund .

论述并研究了开放式基金的基本会计理论，包括会计基本假设、会计要素和会计确认和计量的特殊性；

This thesis offers the basic accounting theories and methods of open-ended fund , studies how to do accountancy of OEF .

探讨如何进行开放式基金业务的会计核算及其会计信息的披露机制，并对开放式基金的会计信息在基金管理中的运用进行了分析。

Moreover , it also deals with the mechanism of accounting report and information disclosure for OEF , analyses the utilization of accounting information in the management for OEF .

特种基金作为可用于政府特定项目或活动方面开支的基金，是各国政府都必须设立的，也是基金会计中最重要的一类基金。

Special assessment funds must be set up in every government to fulfill governmental function and it is the one of the most important funds .