会计循环

销售交易的会计循环有若干步骤。

There are a number of steps in accounting cycle for sales transactions .

会计循环由下列8个会计程序组成。

Accounting cycle includes the following eight procedures .

本文拟结合实时财务会计循环和信息集成应用的技术特征，阐述面向决策有用的实时会计核算需求和实时AIS的构建策略。

This article prepare to link the cycle of realtime accounting and technical characteristic in the integrated application of information , depict the demand of realtime accounting reckoning facing the usefulness of decision-making and the constructing strategy of the realtime AIS .

会计循环的再认识&会计学中一个基本概念的突破

A Second Cognition of Accounting Cycle : A Breakthrough of Basic Conception in Accounting

会计循环和基本财务报表

Accounting cycle and basic financial statements

试论会计循环与帐务处理程序

Accounting Cycle and Accounting Procedure Business

编制调整后试算表是会计循环中非常有用的一个环节。

The preparation of the adjusted trial balance is a very useful step in the accounting cycle .

会计循环指的是对会计信息进行分录，分录和汇总的步骤。

The accounting cycle refers to the steps of recording , classifying , and summarizing the accounting information .

会计循环是以方法为纽带连接程序和内容的综合体。

In fact , accounting cycle is a comprehensive body with methods as connexion between process and content .

会计循环是指特定会计期内财务报表而必须经过的全部过程。

The accounting cycle is the process by which companies pro-duce their financial statements for a specific period of time .

会计循环是在每一个会计期间以相同顺序重复进行的一整套会计程序体系。

Accounting cycle is a complete system of accounting procedures , which is repeated in the same order during each accounting period .

企业经济业务的发生是会计循环的起点，其终点是该企业的年终财务报表。

The occurrence of a business transaction is the initial step in accounting cycle , the end of accounting cycle is the firm 's year-end financial statements .

出纳员在会计工作中和会计循环中的地位是特殊的，不可缺少的。

The cashier in accounting work and the status of accounting cycle is special , indispensable .

我国高校没有建立起有效的监督、评价机制，没有形成内部会计控制的良性循环。

Universities in our country did not establish an effective supervision and evaluation system or form a virtuous circle of internal accounting control .

通过规范与实证研究，最终探索出了解决公司治理和会计信息披露低效循环的思路，并提出了促进二者良性互动的切入点和具体措施。

Through normative and empirical researches , the thesis finally gets the method to solve the problem of low effective circulation of corporation governance and the disclosure of accounting information , and proposes the breakthrough point and concrete measures to promote the positive interaction of the two .

在循环经济模式下，传统会计提供的信息无法满足循环经济发展对环境资源信息的需求，发展绿色会计可以促进循环经济的发展。

Under the circulating economic mode , the information supplied by the traditional accounting can 't satisfy the circulation economy development to the need of the environment resources information . To develop the green accounting can promote the development of circulating economy .

会计信息需求是会计信息系统发展的源动力，由于基于传统会计循环、形式规范统一的财务报告已经难以满足信息使用者的需求，因此，有必要重建新型的会计信息系统。

As the form of financial reports based on traditional accounting cycle is monotonous , so traditional AIS has been difficult to meet the needs of information users , therefore , it is necessary to reconstruct the new accounting information system .