财务会计制度

建立和完善农村股份合作企业财务会计制度的思考

Thinking about establishment and perfection financial and accounting rules of the enterprise of rural joint stock Association

地勘单位产生不良资产，有外部经济环境的客观原因和内部管理方面的原因，也有地勘财务会计制度方面的原因。

The paper argues that the reasons behind the bad assets lie in the fact that : the external economic environment , the internal management and financial and accounting rules .

浅谈医院的新财务会计制度

A brief discussion of the new hospital finance and accounting system

论高等学校财务会计制度的创新

Discussion on the innovation of the financial and accounting system of colleges and universities

农业科研事业单位财务会计制度研究

Study on the Financial Management and Accounting System of Agricultural Scientific Research Institutional Units

税法必须自成体系，不能以财务会计制度代替税法。

The tax law must be a unique system instead of the financial accounting system .

第二十二条汽车金融公司应当执行相关的金融企业财务会计制度。

Article 22 An auto financing company shall adopt relevant accounting rules for financial institutions .

认真贯彻执行新的地勘财务会计制度

Carefully implement the new financial accounting system

高校财务会计制度的改革

Fiscal affair system reform of higher learning

财务会计制度改革是经济体制改革的必然产物

On the reform in financial system

一旦确立了适当的财务会计制度，技术便可发挥重要作用。

Once proper financial accounting systems are in place , technology can play an important role .

二是有的俱乐部在财务会计制度方面还不符合现代企业财务制度的要求；

Secondly , the property accounting system doesn 't accord with the requirement of the modern property system .

这就要求财务会计制度也必须逐步向国际财务会计制度的惯例靠拢。

This requires financial and accounting system must also gradually to the international financial and accounting system of practice together .

认为建立人力资源会计核算体系将是石油企业未来财务会计制度发展的新趋势。

It points out that the establishment of an accounting system of human resources will be a new trend of future fiscal accounting systems among petroleum enterprises .

推进水利工程管理体制改革，要解决改制后水管单位执行何种何类财务会计制度问题。

In order to promote reform of water engineering management , it is necessary to define financial and accounting system after the institutional reform of water management units .

在信托配套制度的完善方面，重点讨论了信托公示制度和信托财务会计制度。

In addition , the author discusses the perfect in relevant systems of trust , which includes the publicity system of trust registration and the trust accounting system .

现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。

This paper analyses the method of logistics outsourcing cost . The current financial system and accounting method can not meet the demand from the cost principle and method .

然而，现行的财务会计制度和会计核算方法不能准确地掌握物流费用的实际发生情况，基于此，本文提出运用作业与时间相结合的方法进行物流成本核算。

However , the existing financing cost system and accounting method cannot control the actual logistic expense . So , we use the accounting method based on activity and time .

本通知所称已使用过的固定资产，是指纳税人根据财务会计制度已经计提折旧的固定资产。

The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system .

商业银行应当依照法律和国家统一的会计制度以及中国人民银行的有关规定，建立、健全本行的财务会计制度。

Commercial banks should establish and improve their own financial accounting system in accordance with laws , the unified accounting system formulated by the state and the relevant stipulations of the people 's Bank of china .

公司法应当转变财务会计制度的价值定位，并且应借鉴发达国家的公司立法，完善我国公司法上的财务会计报告制度和利润分配制度。

China 's company law shall transform its value , and drew lessons from company law of developed country . Moreover , China 's financial affairs and accounting report system and profit distribution system shall be perfected .

记账汇率变动，有关外币各账户的账面余额，于年终结账时，应当按照中国有关法律和财务会计制度的规定进行会计处理。

Balance on foreign currency accounts due to changes in the exchange rate in account keeping shall be handled as the year-end settlement of account in accordance with the relevant Chinese laws and rules for financial affairs and accounting .

由于会计和税收的职能不同，现行财务会计制度和税收政策在收入、成本、费用的确认上存在着较大的差异，随着新会计准则的发布实施，这种差异将更加明显。

Owing to the different functions of accounting and tax , the confirmations of revenue , cost and expense between financial accounting system and tax policy have great differences , which are becoming more obvious as the new accounting norm is being carried out .

现行的高等学校财务会计制度在记账基础、修购基金计提、无形资产核算、会计核算体系、会计科目设置等方面存在着一些与社会主义市场经济体制和公共财政模式不相适应的地方。

The current financial and accounting system of the colleges and universities are in discord with the socialism market economic and public finance pattern in the on account reference , calculating repair and maintenance fund and immaterial assets , accounting system and accounting item setting .

公立医院现行财务与会计制度改革的新思考

New Ponder upon Public Hospital Present Finance and Accounting System Reform

外国企业的财务、会计制度，应当报送当地税务机关备查。

The method of financial management and the system of accounting of foreign enterprises shall be submitted to local tax authorities for reference .

在企业筹建期间，协助公司领导建立各项财务会计核算制度，参与企业内部控制流程的设计并监督实施。

In preparation business , the company leading the establishment of the financial accounting system and internal control processes involved in the design and implementation of the supervision .

人力资本产权化趋势对公司的治理结构产生了较为深刻的影响，并对公司财务与会计制度提出了创新要求。

The Trend of human capital propertification ( HRP ) has a profound effect on the corporate governance structure and calls for innovating the corporate finance and accounting system .

未按照规定将财务、会计制度或者财务、会计处理办法报送税务机关备查的。

Failure to furnish reports on the financial and accounting systems or the financial and accounting methods to the tax authorities for possible reference use in accordance with the relevant provisions .

财务、会计制度规定的列支项目、标准与税收法规规定不一致的，应按税收法规规定进行纳税调整。

Where the items and standards prescribed in financial and accounting system are not consistent with those of tax laws and regulations , tax adjustment shall be made in accordance with tax laws and regulations .