会计技术

源于会计技术或理论与会计交易或事项的矛盾，产生了模糊性会计事项。

The contradictory between accounting technology or theory and accounting business results in fuzzy accounting .

司法会计技术是查办经济犯罪案件的专门手段。

Judicial accounting technology is a specialism means to investigate and prosecute economic crime case .

这场争论的焦点是具体的会计技术。

The debate revolves around specific accounting techniques

论经济犯罪侦查的专门手段&司法会计技术

Special Measures in Investigating Economic Crimes - Judicial Accounting

会计技术的评价和执行要通过参与者的行为来实现，所以会计信息还具有行为属性；

Secondly , accounting information has behavioral attribute .

否则，如果纯粹地从会计技术的角度讨论政府会计，政府会计就会失去其服务的目标，陷入纯技术争论。

Otherwise , government accounting reform will lose its purpose and results in pure technical disputes .

教学与企业相结合是高职高专培养会计技术应用型人才的基本途径。

Combination of teaching and enterprise is the basic way to foster technical applied accountant in higher junior colleges .

本文的结论揭示了，管理会计技术和企业的竞争优势因素有着显著的正相关关系。

The findings reveal that there is a significant positive relationship between Management Accounting Techniques and competitive advantage factors .

在新的制造环境下，企业必须有与之相适应的现代成本会计技术。

In the new manufacture environment , the enterprise should have the modern cost accounting technique to adapt with .

最后，根据实证分析结果得出我国制造业上市公司盈余质量普遍不高的结论，并针对实证结果提出了从会计技术、会计管制、法律环境以及公司治理等方面优化盈余质量的建议。

Put forward recommendations to optimize the earnings quality in terms of accounting technology , regulation , legal environment and corporate governance .

本文作者发现管理会计技术的应用显著地影响了伊拉克软饮料企业的竞争优势。

The authors conclude that Management Accounting Techniques practices significantly influence the intensity of competitive advantage factors in Iraqi soft drink firms .

会计技术发展得越来越，会计师也帮客户做技术的记录税务筹划。

While accounting technology becomes more sophisticated , many accountants also assist clients with the technological aspects of record keeping and tax preparation .

它们对公司网上报告的11因特网财务报告若干问题研究模式、表达、内容、质量、效率等产生极大影响，孕育着新的会计技术范式。

They greatly influence the mode , expression , content , quality and efficiency of company 's Internet reporting , and give birth to new paradigms of accounting technical .

本论文的贡献在于，我们证实了管理会计技术对伊拉克软饮料企业竞争优势的正面影响，这种影响能帮助这些企业提高企业绩效与企业效率。

The value of the dissertation is that it points out the influence of Management Accounting Techniques on competitive advantage factors in Iraqi soft drink firms in order to improve firm performance and efficiency .

在对第一个层次进行探讨时，以会计技术，即会计确认、会计计量、会计披露为逻辑主线，分别阐述了精算在其中所起的作用与占据的地位，以说明寿险公司会计需要精算。

The first aspect was illuminated by actuary 's position and functions on accounting , which is streamlined by the logic line of accounting technology : accounting recognition , accounting measure and accounting disclosure .

在会计技术一定的情况下，会计契约直接决定了会计信息的产出，而会计信息是剩余索取权分配阶段的重要依据，所以会计契约具有经济后果性。

Given the rule of measurement , the accounting contracts should determine the putout of accounting information . Accounting information is the important basis in the sharing phase of claim to residue , so accounting contracts have effect on economic benefits .

本文从会计技术、市场条件和经理人的有限理性三个方面阐述了盈余管理产生的原因，提出了减少盈余管理的对策在于减少会计技术漏洞和市场诱导，从而减少经理人的盈余管理动机。

This paper analyses the reason of earning management 's arising in three parts : accounting skill , market induce and limited logos of manager , and get a conclusion : the policy to decrease the earning management is to avoid the accounting skill defect and market induce .

在经济犯罪民警侦办挪用特定款物案件中，遇到需要使用司法会计技术的情况，往往委托会计师事务所等中介机构，这样不利于案件的保密，不利于做出正确的鉴定结论。

Accounting firms and other intermediary organizations are often commissioned in detecting cases of misusing funds with particular purpose when police of economic police need technology of judicial accounting , which is not conductive to the confidentiality of the cases and is not conductive to make correct identification conclusions .

从两者的匹配关系看，全国会计专业技术资格考试辅导教材《财务管理》一书中的经营现金净流量（NCF）计量公式有欠妥当。

From their relationship , the author found that the calculating formula of net cash flow ( NCF ) in the book named Financial Management for national accounting qualification test is inappropriate .

建设学习型会计专业技术队伍之我见

Building a Learning-oriented Accounting Professional and Technical Team

会计专业技术资格和职称，最好有国际会计资格。

Possesses professional accounting qualifications , prefer to have CPA or international accounting certification .

该文从不同的角度分析了引起会计信息技术失真的原因，并提出了相应的治理措施。

This paper analyzes from a different angle the causes for technical distortion and offers some solutions to this problem .

去尽能力公平地与别人分享，很清楚的，那是不需要精通行政或会计的技术的。

It is clear that it is not necessary to master the art of the administration and of the accountancy ; to share equitably with others , to the extent of what is possible .

然而风险管理这一战略管理功能的实现，除了要有风险管理的理论基础外，还要有管理会计独特技术和方法的支持和帮助。

However , to realize this strategic management function - risk management is not only to have the theoretical foundation of it , but also have unique technology and methods of management accounting to support and assist .

你可能会觉得你做不到，但让我们假设你想要成为一位税务会计，技术上说你可以做模拟税，你还可以为你的家人和朋友算税。

You might think you can 't , but let 's pretend you want to be a tax accountant . While you technically could do a bunch of fake taxes , you could also do taxes for your friends and your parents .

会计软件开发技术课程考核方式的改革与实践

Reform and Practice on Testing Methods for the Course of Accounting Software-developing Technology

管理会计应用的技术瓶颈及其突破&来自事项会计的启示

Breakthrough the bottleneck in the application of management accounting & insights from events accounting

会计舞弊甄别技术研究

Research on Discriminating Technique of Accounting Fraud

试论企业会计职能及其技术控制边界

The Technology Controlling Edge of Accounting Function

一旦确立了适当的财务会计制度，技术便可发挥重要作用。

Once proper financial accounting systems are in place , technology can play an important role .