进入会计

商誉进入会计核算体系的探讨

A Discussion on the Entrance of Goodwill Into the Accounting System

会计计量主要是解决某一项目以什么金额进入会计系统的问题，这一部分也是文章核心部分。

Measurement chiefly resolves the problem how much some items go into the accounting system .

会计准则是会计信息生成的基础，是对进入会计信息系统的信息的一个初步筛选过程。

Accounting standards is the basis of accounting information , and the initial screening process of information which access to accounting information system .

美国会计学者，前美国证券交易委员会委员沃尔曼早在1996年就提出了进入会计的思想，他认为在当前的技术条件下，完全可以对会计信息的披露模式进行彻底变革。

In 1996 Wallman , a Commissioner of SEC of U.S.A , proposed " access " accounting , which can provide detail information to users , to evolve current disclosure model .

因为选择不同的会计政策，便决定了进入企业会计信息系统的数据及时间不同，以及对数据加工处理的方法不同，从而导致生成不同的结果，即形成不同的会计信息。

Because of different accounting policy choice , decided to enter the accounting information system , and the data of different methods of data processing collate different , thus forming different output .

然后出于很独特的原因我进入了本特利会计与金融学校

And then for some odd reason I went to Bentley School of Accounting and Finance

从it扩展出来进入银行、会计、教师等行业中工作是有可能的。

It is possible to branch out from it to jobs in banking , accountancy , teaching and so on .

随着我国加入WTO，大量国外的会计思想和观念逐渐涌入我国，越来越多的国外会计师事务所将进入我国的会计市场开展会计服务业务。

As our country joins WTO , a large amount of foreign accounting thoughts and ideas pour into our country gradually , The accounting market that more and more foreign accounting offices will enter our country launches the accounting service item .

新企业会计准则的颁发，使我国进入新一轮会计改革。

The distribution of the new enterprise accounting standards made our country enter into a new accounting reform .