会计核算内容

对各主体的会计核算内容与目标、会计科目设置与帐务处理程序等作了全面的设计。

The paper comprehensively designed the accounting content and purpose , accounting ledger and accounting process .

财政总预算会计核算内容的扩展&从政府收支分类视角分析

Improvement of the Content of General Financial Budget Accounting from the Government Expense and Receipt Classification

重点提出了森林碳汇视角下林业企业碳会计核算内容，包括了会计科目设置、会计确认基础和会计核算方法。

Focuses on the carbon accounting of forest carbon sequestration forestry enterprises from the perspective of content , including accounting subject , accounting basis and accounting methods .

借鉴西方经验，提出建立其或有会计的核算内容，对于丰富和完善现有的农业企业财务会计核算内容，提供全面的、详细的会计信息具有很大的作用。

It is highly important operation for the accounting content and the accounting information .

随着业务规模的扩大，事业单位会计核算的内容也日趋复杂。

Along with service scale expansion , the accounting content of institution is also complex day by day .

而预算会计在核算内容、原则和方法的改革，则应基于预算会计职能转变和单位组织的目标的基础之上进行，这样，改革才更具有针对性和和合理性。

This shift needs to go into the budget accounting reform in terms of its accounting items , accounting principles and methods .

第二部分为环境会计的核算内容，主要是针对环境会计的确认、计量以及披露的相关内容进行初步的探讨。

The second part is the content of environmental accounting , this paper is preliminarily discussed about the related affirm , measure and publish of environmental accounting .

环境会计核算的内容是企业在生产经营中的环境破坏和生态资源利用情况，以使信息使用者可以了解企业的环境利用情况以进行相关决策并且针对企业环境的破坏情况采取相应的补救措施。

Environmental accounting account the environmental damage in the production and management of the enterprise and the utilization of the ecological resource as the basic idea , it can reaction the environment using situation of enterprise and take the corresponding remedial measures .

本文首先对绿色会计核算对象和内容进行了分析，接着对绿色会计核算方式和会计信息披露进行了阐述，最后从微观和宏观两方面对绿色会计核算体系进行了探讨。

In this article , the writer first analyses the object and content that green accounting cleals with , then discusses the way of accounting and information revealed , finally , explores green accounting system from both macro and micro sides .

管理会计基本核算系统的内容包括责任会计基本核算系统和经济活动项目会计基本核算系统两个部分。

The content of the bookkeeping system should include two segments : The liability accounting bookkeeping system and economic activity item accounting bookkeeping system .

目前，我国中小企业的电算化会计信息系统在一般会计核算内容方面已经比较成熟，软件技术不断提高。

Recently , Computerization system in field of accounting in middle small-scale enterprise has been improved largely in aspects of accounting practice with a increase of software technology .

本文对人力资源成本会计和人力资源价值会计两者的基本核算内容和方法进行了比较分析，认为人力资源成本计量可采用原始成本法和现实成本重置法.单独计量人力资源方面的实际支出。

The author analyses the basic accounting content and accounting methods of cost accounting and value accounting in the accounting of human resources .

本文从物流的基本概念入手，分析了物流成本会计的研究对象，物流成本会计的核算内容，并对物流成本会计的核算方法进行了探讨。

This article analyzes the target of logistic cost accounting and components of logistic cost base on logistic basic concepts , and it proposes the techniques of logistic cost accounting .

环境会计的兴起使环境问题成为了会计核算的内容。

The rise of the environmental accounting has made the environmental issue the content of the accounting .

新经济时代对我国会计目标、会计假设、会计计量和确认、会计核算内容、会计报告及会计教育产生深刻影响。

New economy times brings profound influence for accounting object , accounting presuming , measure and confirmation of accounting , accounting settlement contents , accounting statement and education .

第二章阐述了网络经济环境引发的会计问题，包括对会计假设、会计目标、会计核算内容、方法、流程及会计信息系统的影响；

The second section described the accounting issues brought by cyber economy environment including the impact to the accounting suppose , accounting target , the content , the means , the process of accounting checking and the impact to the accounting information system .

这些问题包括：社会责任会计的基本假设和基本原则、社会责任会计的具体核算内容、社会责任会计的核算和计量方法以及社会责任会计的信息披露等。

These problems include : The basic assumption , basic principle , social responsibility accountancy of the social responsibility accountancy checks the contents , social responsibility accountancy to check and calculate the information of method and social responsibility accountancy to publish etc. in a specific way .

随着我国银行商业化进程的加快，银行会计工作发生了历史性的变化，各种新的会计业务不断产生，会计核算内容不断扩展。

As China 's commercial banks to accelerate the process of bank accounting work has undergone a historic change , of new accounting operations continuously produce , accounting content continue to grow .

会计环境的变化将导致会计目标、会计模式、会计立法、会计准则、会计体系、核算内容、会计职能和会计方法的重构

The changes in accounting environment will lead to the restructuring of accounting objective , accounting model , accounting jurisdiction , accounting criterion , accounting system , accounting content , accounting function and accounting method