财务会计

《中级财务会计》教学改革研究

Research on Teaching Reforms in the Course of Intermediate Accounting

浅议企业财务会计报告的发展趋势

On the Development of Accounting Report of Enterprise

Internet作为网络银行的基础，正在改变着银行传统的财务会计工作模式和内部审计模式，甚至人们的生活方式。

Internet as the basis of network bank is modifying the traditional finance and accounting pattern and internal audit pattern of the bank , as well as people 's livings .

利用BPR再造财务会计流程

The Reconstruction of Finance Accounting Procedurs With BPR

从财会电算化软件，到综合性的企业管理信息系统（MIS）乃至企业资源计划（ERP），财务会计系统的信息化一直占有相当重要的地位。

From financial software to integrated management information system and ERP , the accounting system information is very important at all times .

EVA（EconomicValueAdded的缩写，一般译为经济附加值）是企业管理、财务会计的一个新名词，也是企业价值评估的一种新方法。

EVA is a new term in enterprise management and financial accounting . It is also a new method to assess enterprise value . EVA is the abbreviation for Economic Value Added .

财务会计（FI）与其他SAP系统组件之间的数据流自动更新以确保正确。

Data flow between Financial Accounting and the other components of the SAP System is ensured by automatic updates .

美国FASB财务会计概念结构的构建模式

The Pattern of the American FASB 's CF of Financial Accounting

我们构建了ABC与财务会计系统的动态衔接系统，系统具备计算和管理两大功能，能满足信息一体化原则。我们相信这一系统有着广阔的应用前景。

We construct a dynamic program about ABC joining the financing accounting system . The program will meet the principle of information integration with two functions : calculation and management , which we believe will have a broad prospect .

其次提出在ERP财务会计模块中构建ABC思想的思路，主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程；

Next in order this paper presents the idea of establishing ABC thought in the ERP financial accounting module , mostly including first is establishing the relationship between cost driver and product 、 cost 、 expenses ; second is designing appropriate accounting evidence ;

从美国财务会计准则委员会（FASB）的最新动向&对美国现行会计准则减负的趋向出发，对美国会计准则超载形成的原因及治理措施进行了分析。

According to the new tendency of Finance Accounting Standard Board that the USA reduce the Standard-overload , this paper analyses the reasons for the formation of the American Accounting Standard-overload and the ways to deal with it .

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

No. 5 financial statement of FASB on " the Recognization and Measurement of Enterprise Financial Report " has put forward 5 kinds of measurement attributes including historic cost , current cost , current market value and net realizable value , present value of future cash flow .

从财务会计走向知识会计：一个简单的逻辑思考

From Financial Accounting to Knowledge Accounting : A simple Logical Thinking

这些成本通常包括薪金、学费、材料费、差旅费和咨询费等，这些成本数据通过传统的财务会计就可以获得。

We can also acquire these data from traditional financial accounting .

因此，自创商誉不可能被纳入现行的财务会计核算体系之内。

So self-created goodwill cannot be bring into financial accounting system .

中西方财务会计差异比较

A Contrastive Analysis of the Accounting between China and Western Countries

企业财务会计报告评析

Evaluation & analysis on the report of financial accounting in enterprise

周先生，湖南商学院财务会计专业毕业，会计师；

Zhou , Hunan Business College graduate financial accounting , accounting ;

探索变动成本法与现行财务会计相结合的模式

Try to Find the Model Combined Variable Costing and Absorption Costing

知识经济下财务会计概念框架研究

Studies of the Conceptual Framework of Financial Accounting on Knowledge Economy

财务会计概念结构：一个供给与需求的分析框架

The Demand for and Supply of Conceptual Framework of Financial Accounting

房地产财务会计课程教学实践与思考

Teaching Practice and Thinking of Real Estate Financial Account Course

研究财务会计概念框架的四个问题

Four Questions to Study the Concept Framework of Financial Accounting

将财务会计原则引入人力资源会计的思考

Thoughts on the Application of Financial Accounting Principles to Manpower Resoure Accounting

试论建立财务会计与管理会计相融和的会计体系

How to Establish Financial Accounting and Management Mutually Harmonious Accountancy 's System

进一步完善银行财务会计内控工作

Further Improvement of Internal Control of Bank 's Financial Accounting

关于高职财务会计专业教学的若干思考

On Financing and Accounting Specialty Teaching in Higher Vocational College

《中级财务会计》课程教学模式探索与研究

Exploration and Research on Teaching Mode of the Course Intermediate Financial Accounting

非会计专业《财务会计》课程的教学特点与教学组织方法研究

Analysis of Teaching Features and Methods of Financial Accounting for Non-accounting majors

（二）公司财务会计报告和经营情况；

The company 's financial accounting report and management situation ;