经营会计

终止经营会计准则的国际比较及其运用

The International Comparison of Discontinuing Operations Accounting Standards and Exertion

建立会计委派制，确保广告经营会计信息的真实可信。

Establish the system to delegate the accountant , to ensure the authenticity of the accounting information .

因此，本文顺应社会生产实践的要求，对资本经营会计假定、资本经营会计原则等基本理论问题进行了初步的探索，以期抛砖引玉。

Therefore , this paper meets the requirements of social production practices , introduces the basic theoretical problems , such as capital operation accounting assumptions and accounting principles , with a view to offer some common idea to attract others ' more valuable opinions .

对寿险公司经营中会计确认的思考

Thinking of the Accounting Confirmation in the Operation of Life Insurance Companies

委托经营的会计处理问题。

The accounting treatment of entrust operation .

中华人民共和国中外合资经营企业会计制度

Accounting Regulations of the People 's Republic of China for Joint Ventures Using Chinese and Foreign Investment

高等学校会计基本假设包括会计主体、持续经营、会计分期、货币计量。

The basic assumptions of accounting include accounting entity , sustained operation , accounting periodicity , currency measurement .

重要部门的人员调整，例如，经营、会计、资料处理，内部审计。

Personnel turnover in key functions , e.g. , operating , accounting , data processing , internal audit .

网络经济对会计主体。持续经营、会计分期、货币计量等会计假设产生了冲击；

The network economy has many impacts on the hypothesis of accounting subject , sustainable management , accounting duration , and money calculating .

经济的发展、企业的多元化经营以及会计改革的趋势使生物资产的会计核算要适应现代企业发展的需要。

Economic development , pluralism of enterprise business and reform trend of accounting make accounting of biological assets meet modern enterprise need of development .

但在具体实践中也发现其中的一些缺陷：如企业集团的跨行业经营使会计报表有用性减弱；

But also discovers some flaws in the concrete practice : Like enterprise group 's cross occupational lines management causesaccountant report form usefulness to weaken ;

网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。

Appearance of network accounting wavers accounting entity , continuous operation , accountant period , currency assumption status that accounting suppose continuously in the traditional accounting .

从会计主体、持续经营、会计分期及货币计量假设四个方面对此变化与冲击做了详细探讨。

Detailed explorations have been conducted in this paper in terms of the four aspects , accounting entities , sustained management , accounting courses and currency calculation assumption .

针对这些观点，从会计主体、持续经营、会计分期、货币计量四个方面，提出了虚拟企业的会计假设不变的观点。

To this view , it advanced unchangeably the view of accountant assumption in this paper , from accountant main body , continuance management , accountant stages and currency measure .

其次，结合烟草企业经营和会计核算实际，分析了稳健性原则的局限性，提出了慎用此原则的建议。

Secondly , combining with management and accountant check of tobacco enterprises in practice , the article analyses the limitation of the conservatism principle , and suggests careful use of this principle .

国有非营利组织会计基本假设仍然包括会计主体、持续经营、会计分期和货币计量。但富有新的涵义，尤其是持续经营和会计分期体现得尤为明显。

The basic postulations of the state-owned non-profit-organization accounting still include accounting entity , going-concern , accounting period and monetary measurement , but they embody new meaning , especially going-concern and accounting period .

品牌定位是品牌营销战略的起点和成功的关键，企业在进行品牌定位时必须仔细分析消费者的消费心理等相关的因素，才能定位准确，品牌战略才能取得成功。5.资本经营专题会计研究。

As long as enterprises analyze consumers ' consumption psychology and relevant factors , the brand orientation can be accurate and the brand strategies can achieve success . As long as capital operation is widely put in practice , the basic accounting pattern will change qualitatively .

试述特许经营权的会计处理如何确定公司会计报表的真实性？

How to tell the truthfulness of the accounting statements ?

合资经营的投资会计和报告

Accounting and reporting for investments in joint ventures

内部控制是影响公司经营状况和会计信息可靠性的重要因素。

Internal control is one key factor to the companies ' performance and the reliability of financial information .

这种全球化、高速度、低成本、虚拟化、不断创新的经济模式改变了传统的企业管理模式、经营模式、会计模式从而必然的影响审计模式。

The economy model is changing the traditional model such as corporation management model , operation model and accountant model .

这一准则的实施进一步规范了承租人和出租人融资租入和经营租赁的会计核算和相关信息的披露。

This principle further regulated the chartered and the chartering in terms of accounting and information publicity during financing and management .

对国有企业改制过程及改制企业经营中的会计信息失真问题进行真实性审计；

Carry on the authentic audit to accounting information distortion question during state-owned enterprise restructuring process and changing-system enterprise 's operating process ;

知识经济的到来改变了传统的企业管理模式、经营模式和会计模式。

The coming of knowledge economy has been changing the traditional management model , operation model and accounting model in a company .

网络经济环境下，虚拟企业的出现对传统企业的经营思想和会计理论产生了很大的影响。

In network economy condition , the appearance of virtual enterprise has produced prodigious influence on tradition enterprise management and accountant theory .

第四十六条利润表是指反映企业在一定会计期间的经营成果的会计报表。

Article 46 An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period .

潜在信息含量、会计准则的复杂难懂及经常性调整、企业混业经营使得对会计数据信息捕捉变得异常困难。

The complexity of potential information and accounting principles , and mixed operation in companies make it very difficult to collect the accounting data .

为监控经营业绩，会计人员要做出业绩报告，并将其报送给负责执行不同决策的经理。

To monitor performance , the account produces performance reports and presents them to the appropriate managers who are responsible for implementing the various decisions .

反映和控制资金运动的过程，便是会计的两大基本职能，企业经营决策需要会计的参与。

Reacting and controlling the process of cash flow is two basic functions of accounting , therefore , the enterprise making correct decisions needs accounting participation .

现代网络技术改变了传统的企业管理模式、经营模式和会计模式，并对传统审计提出了挑战。

Modern technology of network has changed the traditional patterns of business management , business sales and accounting activities , which has put forward a challenge to the traditional audit .