核算原则

成本效益原则并没有明文列示在会计核算原则当中，但是，从微观效应的角度考虑，企业在进行会计核算时，也应该考虑成本效益原则。

The cost benefit principle is not in the accounting principles .

安全投资会计是一个新兴学科，目前关于安全投资会计的涵义、假设及核算原则等基本理论尚未成熟。

Safety investment accounting is a new subject .

从会计与企业所得税的理论基础不同，分析论述了会计制度与企业所得税法规的制定目标不同，规范形式不同以及其核算原则的不同。

Additionally , it analyses the contact of accounting structure and the enterprise income tax system from the social and economic environment in China .

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 .

在核算原则上，其权责发生制、计价原则和配比原则等也不符合国民经济核算的原则要求。

On the accounting principle , its accrual basis , valuation and allocation do not accord with the demands of the national economic accounting principle , too .

在阐述过程中采用比较的方式，将环境会计的基本假设、核算原则与传统会计的基本假设、核算原则进行对比，旨在更清晰地说明环境会计在上述两方面对传统会计的拓展与延伸。

The article makes a comparison between environmental accounting and traditional accounting on postulate and calculating principles , in order to elaborate on the development of environmental accounting .

然后，论述了构筑应对反倾销导向下的产品成本核算原则、期间费用的核算与分摊要领、环境成本核算方法等关键环节。

Then discuss cost accounting principles to establish a system responding to anti-dumping , Period cost accounting and allocated method , environmental cost accounting method and so on .

文章重点分析了新会计制度在核算原则方面、会计要素的确认与计量方面以及财务报告方面的重大变化。

This article mainly talks about the most important changes of the Accounting Regulations for Business Enterprises in accounting principles , confirming and measuring accounting elements and financial reports .

具体包括对绿色会计核算原则、工作组织、账户设置、环境会计要素的确认和会计信息披露规范化等。

The paper gives the author 's ideas about checking principle of the green accounting , managing the work , setting the account , and furthermore elaborating how to solve the problems of environment .

在会计信息确认上由以往的十三个会计核算原则变为基本准则中八项会计信息质量要求，谨慎性被一如既往的保留了下来，可见谨慎性在财务报告中的重要作用。

The confirmation of accounting information changed from 13 principles to 8 requirements of accounting information quality . The conservatism was kept in this process , which showed the importance of conservatism in financial report .

分别比较了企业会计制度、税法与传统利润的差异，从不同的核算原则、计量标准、收支标准等角度分析了差异形成的原因。

The differences between the accounting system of enterprises , tariff laws and traditional profit are compared respectively . The causes of difference are explored from different accounting principles , gauge standard , and the standard of revenue and expenditure .

通过讨论资本保全与会计假设、会计计量重心及其核算原则的关系，可以说明资本保全理论在现代西方会计理论中具有指导作用。

After a discussion of the relationships between capital preservation and accounting hypotheses , accounting measurement highlights , and validation principles , a conclusion is drawn that theory of capital preservation plays a guidance role in modern western accounting theories .

在分析电子商务优势的基础之上，阐述了电子商务对传统财务会计在历史成本、权责发生制等会计核算原则、会计核算流程以及支付结算方式等方面所产生的重要影响。

On the basis of analyzing the advantage of electronic commerce , this paper mainly expounds the influence on traditional accounting in the aspects of some accounting principles of historical cost and accrual basis , accounting procedures and the ways of settlement .

本文首先介绍了寿险责任准备金的精算原理和核算原则，进而引入了对我国新旧会计准则下寿险责任准备金核算方法的比较。

It also will help us to refine and improve the new guidelines . Firstly , this thesis introduced the actuarial principles and accounting principles of life insurance reserve , thereby led to the comparison of the accounting method for life insurance .

本文在分析成本、教育成本概念的基础上给出了高校教育成本的概念，并以新的视角，就教育成本的分类、高校教育成本的特殊核算原则等基本问题作了详细阐述。

This article presents the concept of university educational cost and expatiates the classification of educational cost , and other basic issues like the special principle of educational cost calculation from totally new point of view , on the basis of cost analysing and the concept of educational cost .

当前引起会计信息失真的此类原因有：资产剥离和关联方交易的存在与活跃；会计核算原则与信息真实之间不对等，会计核算方法自由选择空间大；

At pre-sent , the reasons which lead to accounting information distortion include : the existence and flourish of asset stripping and accounting information distortion , non-reciprocity between accounting principle and true informa-tion , free choice of accounting method , different treatment of asset evaluation increment , and so on .

讨论了农田生态系统水资源价值核算的原则与方法，通过山西省屯留县秸秆覆盖技术的案例研究，证实了该方法在可持续农业技术研究中应用的有效性。

The paper discussed the principle and method for the value count of water resource in the farmland ecosystem . The case study proved the effectiveness of the method for sustainable technology research in agriculture .

本文通过对质量成本科目设置、质量成本核算的原则与方法、质量成本科目与会计科目的关系等的分析，探讨了将质量成本纳入新的会计核算体系的方法。

The article probes into the methods to bring quality cost into the new accounting system through analysing the establishment of quality cost items , the principles and methods of quality cost accounting , the relationship between quality cost items and accounting items .

《小企业会计制度》与《企业会计制度》在使用范围、会计核算基本原则、会计科目设置、帐务处理、会计报表及附注等方面既有区别，又有联系。

On the aspects of use scope , basic principles of financial accounting , accounting title setting , account disposal , accounting statement and annotations , " small enterprise accounting system " and " enterprise accounting system " are both different and relative .

浅议国民经济核算的基本原则

A Tentative Discussion on the Basic Principles of the National Economy Accounting

非市场服务产出核算的一般原则

On the General Principles of Output Accounting in the Non - market Service

网络条件下图书馆资源共享的成本核算及补偿原则

Cost Accounting and Compensation Principles of Library Resources Sharing in the Network Environment

谨慎性原则是会计核算的基本原则之一，在具体的会计核算中具有重要作用。

The principle of caution is one of the basic principles in accounting , which is absolutely necessary .

会计核算的一般原则

General principles for accounting

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 .

在第五章主要明确了关于设置高等教育成本核算项目的原则，项目的分类以及应该注意的几个问题。

In the fifth chapter , several problems like the principles of items setting and classifying of higher education costs are solved .

第二章阐述高校教育成本核算的一般原则、核算对象和会计期间的确定。

Chapter two explains the general principle of university 's educational cost accounting , check and calculate the target and determination of accounting period .

列举了上市公司相关的案例，归纳了典型的政府补助种类会计核算的基本原则。

And cited the case of listed companies-related , clearly summed up the main different types of government grants of basic rules of accounting .

介绍了企业财务会计核算的配比原则，对企业的收入、费用、产品开发费用的确认原则进行了分析。

The apportion principle in business financial accounting assess is introduced , the confirmation principle to business 's income , cost and product developing expense analyzed .

首先，在对高职院校教学成本核算前提和原则分析的基础上，确定高职院校教学成本核算的主体和对象。

First , based on the analysis of the calculating principles and premises of the teaching cost in polytechnic colleges , the paper specifies the objectives of the calculation .