Accounting Procedures

Among the above accounting procedures , we just introduce the following basic issues .

对于上述会计程序，我们只介绍下列一些基本内容。

This is not a criticism of accounting procedures .

这并不是批评会计程序。

It 's about the changes in the accounting procedures .

关于清账程序改革的。

Effects of Traditional Accounting Procedures and the Quality of Accounting Information in Price Fluctuations

传统会计模式对揭示会计信息质量的影响

If there is only one processing department , the cost accounting procedures are simple .

如果只有一个生产车间，成本核算的过程就比较简单。

Other transactions that are subject to accounting procedures and to accounting .

其他需要办理会计手续、进行会计核算的事项。

To master general and analytical accounting procedures .

能够控制、分析财务流程。

The context also describes the bank business , operation process , relative regulations , and accounting procedures .

使学生具备银行业务内容之基本概念并明一般业务之帐务处理方法。

Accounting procedures for typical derivative financial tools

典型衍生金融工具的会计处理

Part of what was discussed was the company 's governance practices and accounting procedures , he said .

他说，讨论的内容之一是公司的治理方式和会计程序。

Safeguarding the accuracy , transparency , and legitimacy of Accounting procedures .

确保准确、透明、合法的会计程序。

For best results , the management AT all levels of the organizATion should be given some training in accounting procedures .

为了能取得更好的效果，组织内的各级管理者应该接受一些会计方面的训练。

Handle void checks in accordance with accounting procedures .

按照财务章程处理取消账单。

2008 summer school business simulation training for15 days , computers , the complete set of manual accounting procedures .

2008年夏学校组织企业模拟实习15天，计算机、手工各完成一套账务处理程序。

I mean , answering those difficult questions on accounting procedures when it 's not really your field at all ...

我是说，你可以解答那些关于会计程序的难题，而这根本不是你的专业领域。

An assistant accountant was appointed to take charge of the Financial Accounting procedures and the Chief Accountant concentrated on the Management Accounts .

任命了一位助理会计师，负责财务会计工作。会计主任集中精力搞管理会计。

The existing budget units accounting procedures are no longer consistent with the path of the financial resources , the budget accounting methods need to be adjusted .

因此现有的预算单位会计核算程序与财政资金的运行路径不再保持一致，预算会计的核算方法需要进行调整。

For example , under the Sarbanes-Oxley Act , chief executives must attest that their organisations have followed extremely detailed accounting procedures .

例如，根据《萨班斯-奥克斯利法案》（Sarbanes-Oxleyact），首席执行官必须证明，自己所在的机构严格遵循了会计程序。

Do you think the Sarbanes-Oxley legislation in the US and other such accounting procedures forcing companies to write down losses are more responsible for current problems than anything else ?

你是否认为，与其它因素相比，美国的萨班斯-奥克斯利法（Sarbanes-Oxley）和强制公司对亏损进行减记处理的其它此类会计程序，对目前的问题要负更大的责任？

This article analyses such problems as determining , drawing and writing-off of doubtful accounts and gives a detailed illustration about its accounting procedures and its practical importances .

本文就坏帐损失的确定、计提及核销几个问题从理论上进行了分析，并论述了其在实际工作中的具体运用及会计上的帐务处理。

This part introduces the main concepts of the activity-based costing and activity cost accounting procedures . The theory of cost control mainly introduces the whole process of cost control theory and dual-based cost control concept .

简要介绍了作业成本法中涉及到的概念及作业成本核算程序，主要介绍了成本控制理论中的全过程成本控制理论，并引入双重成本控制的概念。

On May 16th , 2005 the Ministry of Finance issued the " Provisions of Accounting Procedures for Pilot Projects of Credit Assets Securitization ", which makes detailed provisions on the accounting procedures of the transaction structure participators .

2005年5月16日财政部颁布的《信贷资产证券化试点会计处理规定》，对交易结构主体的会计处理作了详细规定。

The company that comes out of the examiner 's nine volumes is an organisation prepared to take short cuts and huge risks to boost earnings , where control and accounting procedures were found to be sorely lacking .

在这份总共九卷的调查报告中，雷曼是一个为了扩大盈利而随时准备走捷径和承担巨大风险的组织，其内控和会计程序极不完善。

The thesis starts with the information disclosed in the stock market in the technology industry to inflect the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise .

本文从中国沪、深两市信息技术业高新技术上市公司年报披露的信息入手，揭示无形资产在高新技术企业中所处的地位以及目前高新技术企业无形资产的会计处理的现实状况；

Goodwill is a special kind of intangible assets and its various features determine that it should not be amortized . The change in accounting procedures for goodwill in American and international accounting standards is the regression to its intrinsic accounting quality .

商誉是一项特殊的无形资产，其众多的特点决定了商誉不应被摊销，美国及国际会计准则对商誉会计处理的变化，是对商誉会计本质属性的回归。

Discusses some factors in traditional accounting procedures such as the assumption of an unchanging currency , value expression of non currency assets and the proportional principle of current revenue and original cost , which affect the quality of accounting information in price fluctuations .

论述了在物价波动情况下传统会计模式中的币值不变假设、非货币性资产项目价值的表述、现行收入与历史成本相配比原则等对揭示会计信息质量的影响。

Comparison of the Accounting Recording Procedures Under the Two Systems of Inventory Accounting

两种存货会计制度下的会计入账程序比较

The accounting recording procedures are different under the periodic inventory system and the perpetual inventory system .

定期盘存制和永续盘存制的会计入账程序是不同的。

After an analysis of setting purchase accounts of materials in the past , points out its weaknesses in accounting transaction procedures .

在分析了以往材料采购业务科目设置的基础上，指出了其帐务处理存在的不足。

Including ecosystem services and the value of an overview of land consolidation planning environmental impact assessment in the application of ecosystem services value of the significance of accounting and procedures .

包括生态系统服务功能及其价值概述、土地整理规划环境影响评价中应用生态服务功能价值核算的意义和程序。