会计程序

前者是由于会计程序与会计规则不一致造成的信息在理论与方法上存在缺陷；

The former is by reason of disaffinity between accounting procedure and accounting regulation , namely defects in theory and method ;

折旧或摊销–一种逐渐减少某固定资产的帐面价值并定期在收入中抵扣的会计程序。

Depreciate or Amortize - An accounting procedure that gradually reduces the book value of an asset through periodic charges to income .

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。

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

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？

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 ?

实施发单与付款方案，令你的会计程序更趋完善。

Implement billing and payment solutions that complement your accounting processes .

确保准确、透明、合法的会计程序。

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

这并不是批评会计程序。

This is not a criticism of accounting procedures .

会计程序是否应用了正确的税率？

Is accounting applying the right tax rate ?

对于上述会计程序，我们只介绍下列一些基本内容。

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

认可：学校的业务和会计程序是国际认可的遴选。

Accredited : The School 's business and accountancy programs are accredited by AACSB International .

他说，讨论的内容之一是公司的治理方式和会计程序。

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

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。

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

大多数的小交易使用现货供应计算机会计程序包，非常小的公司可能根本不用计算机。

Most small companies use off-the shelf computerized accounting packages , and the very smallest businesses might not computerize at all .

收集有关会计程序的信息，结识几个能在付款延迟时为你提供帮助的人，霍洛维兹说。

You 'll glean information about their procedures and get to know someone in a position to help if there 's a delay , says Horowitz .

它与持续经营状态下的会计程序在目标、假设、核算原则、计价基础、信息披露等方面存在较大差异。

There are distinct differences about objective , hypothesis , accounting principles , measurement attribute and information disclosure between liquidation accounting and accounting in continuous situation .

代理人的自利动机、会计程序与方法的可选择性以及会计收益与股票价格的增量相关性，决定代理人可通过操纵会计行为来满足自己的需要。

Because of the self_motivation of the agent , alternation of accounting procedure and accounting income being increment of stock price , it is determined that agent can meet his own need by manipulating accounting behaviors .

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 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 .

为从理论上完善会计程序，会计准则应明确包括会计判断在内的程序条款，公司企业应建立会计判断规范，加强会计程序检查，为提高会计信息质量的提供程序保证。

In order to perfect accounting judgement , accounting judgement should explicitly be included in the accounting criteria . Furthermore , corporate enterprises should establish the norm of accounting judgement and strengthen the examination of accounting procedures so as to provide procedural assurance for improving accounting information quality .

一张电子数据表和会计应用程序都可以让电脑成为业务工具。

A spreadsheet and an accounting app can turn a computer into a business tool .

由此，我们对会计公正程序的建设提出了一些建议。

Therefore we bring forward some advice on the construction of the procedure of accounting justice .

定期盘存制和永续盘存制的会计入账程序是不同的。

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

会计的程序公正包含着两个方面：制度公正与个人行为公正。

The procedural justice of accounting includes two aspect , justice of institution and justice of personal behavior .

例如，假设您开发出世界上最先进的会计应用程序体系结构。户用都喜欢它。

For example , assume that you have rolled out the most up-to-date accounting application architecture the world has ever seen .

同样，在销售趋势跟踪应用程序中也可以添加会计应用程序中的组件，从而按照资产的上下文提供会计信息。

Similarly , the sales lead tracking application can incorporate components from the accounting application to give accounting information in an asset context .

房地产行业的经营特点、与其它行业相比，其会计核算程序和方法等，都具有明显的差异性。

Compared to the other businesses , the operation , accounting procedure and method etc for the Property businesses , had its special characteristics .

你不能设计一个会计应用程序除非你懂会计的一些知识-至少是一个聪明的外行。

You can 't design an accounting application unless you know something about accounting & at least at the level of an intelligent layman .

很多会计软件程序可以让你简单的追逐这些过期的款项，但是你也需要有一个明确的追踪计划。

Most accounting software programs let you easily track past-due accounts , but you also need to have a clear process for pursuing collections .

在理论研究基础上，对司法会计鉴定程序及方法做出陈述，并通过具体案例的分析详解了六类鉴定技术方法。

On the basis of theoretical research , this thesis describes the judicial appraises procedures and methods , the one to be analyzed by specific cases .

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。

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 .

对于财务应用程序（尤其是需要精确到最后一位的会计应用程序），处理浮点数和双精度数时也需要格外小心。

Financial applications ( and especially accounting applications that require accuracy to the last cent ) also need to be exceedingly careful when manipulating floats and doubles .