Accounting subjects

Considerations on Mergence of Two Accounting Subjects Tradable Financial Assets and Salable Financial Assets

关于金融资产中会计科目合并的思考

Because of the influence of investor sentiment , irrational factors are contained in accounting subjects under the mark-to-Market method .

在投资者情绪的影响下，盯市法相关会计科目中包含了非理性因素。

Study on Reconstructing China 's System of Accounting Subjects

我国会计学科体系重新构建研究

Based on the lessons from Asian financial crisis and all kinds of challenges and chances , the anther discuss several accounting subjects for commercial banks .

本文在分析加入WTO后我国商业银行面临的挑战和机遇的基础上，对我国商业银行会计若干问题进行了较为深入的探讨。

The government 's priority has been on developing the economy from day one and the humanities have never been put on a par with science and technical , business or accounting subjects .

打从建国那天起，政府为了优先发展经济，没有把人文教育摆在适当的位置（至少是跟科技、经商理财的学科平起平坐）。

With the intensification of the differentiation and integration of the accounting subjects and emergence of a large number of frontier accounting subjects , the study on constructing the system of accounting subject has become especially important .

会计学科分化与整合的加剧，大批新兴的边缘的会计学科的出现，使得重新构建会计学科体系的研究尤为必要。

However , the law does not have sufficient power to control the financial illegal acts committed by the accounting subjects of the local governments , and the legal responsibilities in the accounting law cannot be enforced .

然而，该法对以地方基层政府为会计单位的会计主体实施的财经违法行为的控制明显不力，出现了会计法法律责任的落空现象。

At present , the cross-study between accounting and logistics subjects is quite weak .

我国的学术界中，有关会计学科与物流学科的交叉研究是十分薄弱的。

An idea of the system of troops accounting theory and its subjects

军队会计理论体系及学科体系的构想

Teaching methods of corresponding accounting entities and accounting subjects convergence

对应会计主体和科目归集教学法

Comparison between Green Accounting and Other Accounting Subjects

环境会计与其他会计学科的比较

C : My major subject is accounting and my minor subjects is foreign trade .

C：我的主修科目是会计学，辅修科目是对外贸易。

The article introduced medical service cost accounting methods , the subjects , the scope and the category methods of cost accounting .

介绍了我国医疗服务成本核算方法的发展概况，以及医疗服务成本核算的研究对象、范围。

What greatly disturbed me was how little these people knew about either accounting or investing , subjects so important in their lives .

使我吃惊的是这些人对会计和投资知道得竟是如此之少，而这些知识在生活中又是如此重要。

Major in accounting or Finance related subjects , postgraduate student majoring in Accounting or relevant , specialize in Financial analysis and Financial Management is preferred .

全日制正规院校硕士及以上学历，会计学专业应届毕业生，财务分析方向及财务管理方向优先；

The reasons that the audit risk emerged are analyzed concerning CPAs and the public accounting firms , the subjects audited , the internal and external environments of the subjects , and so on .

对其形成原因做了详细的探讨，其形成原因有审计主体自身的原因、审计客体方面的原因、审计客体内外部环境方面的原因等；

Set up Chinese accounting mode and Chinese accounting subjects .

建立中文账套及中文会计科目1。

We should reform university accounting mode , perfect accounting subjects , and better accounting report to promote accounting information quality and satisfy the needs of accounting information users .

应改革高校会计核算方式、健全会计科目、完善会计报告，以提高会计信息的质量，满足会计信息使用者的需要。

The enterprise accounting system could be considered to perfect accounting subjects , strengthen risk management and implicate total cost management .

建议借鉴企业会计制度的核算方法，完善核算科目，增强抗风险能力和采用全面成本管理法。

In terms of object of service there are many differences between management accounting and financial accounting , the two accounting subjects . But , as the two branches of accounting system , financial accounting and management accounting provide accounting information which has the same quality features in many aspects ;

管理会计和财务会计两门会计学科在服务对象上具有较大的差别，但是，作为会计系统的两个分支，管理会计与财务会计所提供的信息在很多方面具有相同的质量特征；

Accounting goals are the aims of accounting practice that accounting subjects wish to achieve in a certain historical period and accounting environment .

会计目标是会计主体在特定的历史时期与会计环境中，对会计实践活动所追求或希望达到的结果。

In addition , to work out the internal accounting system , one has to start with overall plan , then determine the forms of business accounting , the accounting subjects and their usages , accounting policy and designs for internal control system .

要从总体设计入手，确定会计核算形式，确定会计科目及使用方法，确定会计政策，设计内部控制制度。

This paper first elaborates the principle of reconstructing the accounting system , its formation and development , and the assumption of reconstruction , and finally puts forward some proposals for the classification of accounting subjects from the multi-level and point-of-view .

本文论述了我国会计学科体系的形成与发展，会计学科体系重新构建的原则，以及会计学科体系重新构建的设想，提出多角度、多层次的会计学科体系分类的观点。

By analysing the problem existing in the present value-added tax handling in accounting , we coordinate the differences between the accounting of the increment tax and the increment law by installing , adjusting and exerting the methods of the accounting subjects , and put forward some operable tentative ideas .

分析现行增值税会计处理存在的问题，通过设置、调整或运用会计科目等方法，协调增值税会计核算与增值税法的差异，并提出了一些具有可操作性的设想。

A set of accounting management system for materials flow cost has been established based on the system theory and the present situation of enterprise . In this system the organization of materials flow , accounting subjects and cost indexes and static and dynamic control models are included .

本文本着努力降低企业物流成本这一目的，应用系统的观点，建立了一套企业物流成本的核算管理体系，包括组织体系、核算科目与指标体系以及企业物流成本的静态和动态控制模型。

For the defects of the new accounting system , we have to improve the surplus distribution system , reduce the elasticity of the accounting system , strengthen management of support funds and develop mutual funds , increase necessary accounting subjects .

针对农民专业合作社新会计制度存在的不足提出应建立完善的盈余分配制度；减少会计核算体系的弹性，加强扶持基金的管理，开展资金互助；增加必要的会计科目。