1、

In recent years, a series of audit fraud at home and abroad, such as" Enron", "Abandonment,"" Jia rui xin cai "" Hang xiao gang gou", made public person doubt an independent, objective and fair image of certified public accountants.

近年来,国内外一系列财务舞弊案件,如安然、银广夏、嘉瑞新材、杭萧钢构等,使注册会计师独立、客观、公正的形象遭到了公众质疑。

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2、

The accounting function can also be included by subtracting the subscription rate from the appropriate fund when the subscription is renewed.

这可包括这样的会计职能:当续订时,从拨给的经费中,减去续订费。

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3、

In recent years, financial reporting fraud of listed company is becoming worse.

近年来,上市公司财务会计报告欺诈愈演愈烈,已经成为困扰全世界的难题。

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4、

Village accountant asks: " Laochen, how do you become active at a draught? "

村会计问: “ 老陈, 你怎么一下子变积极了? ”

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5、

Article 15 Accounting information provided by enterprises shall be comparable.

第十五条企业提供的会计信息应当具有可比性.

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6、

Be no good of course, the company makes an enterprise want to have list of balance sheet, profit not only, return the attestation that must pass accountant intermediary orgnaization.

当然不行,公司制企业不仅要有资产负债表、利润表,还必须经过会计中介机构的认证。

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7、

Standards on foreign stock exchange listings& A case study of Netease delisted

会计准则差异对异地上市公司的影响&网易公司停牌的案例研究

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8、

However, this problem can be solved by using deferred income and deferred expense.

通过待转收入和待转支出两个过渡性科目的会计处理,可以较好地解决账务衔接的问题。

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9、

Numerous financial report practice fraud crime incident have caused western theory circle, especially accounting field lasting concern of the issue, and formed a large number of research documents.

如此众多的财务报告舞弊犯罪事件导致西方理论界尤其是会计界对财务报告舞弊犯罪问题的持久关注,形成了大量研究文献。

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10、

File and maintain all monthly financial closing journal vouchers, general ledgers, sub-ledgers and departmental expenses reports etc. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.

装订并保存所有月度财务结帐的传票,总账,分帐目,部门费用报告等。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。

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11、

Accounting or book-value ROI assumes straight-line depreciation of depreciable assets and a constant cash flow from one year to another within a given timeframe, say three years.

会计ROI或帐面值ROI对可折旧资产采用直线折旧方式,假定在给定时间内(例如三年内)每年间的现金流是一个常数。

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12、

When depreciable assets are disposed of at any date other than the end of the year, an entry should be made to record depreciation for the fraction of the year ending with the date of disposal.

当折旧范围内的资产不是在年末被处置,必须作一个会计分录记录当年截至处置日那段时间的折旧。

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13、

How might the method of payment change the demand for accounting information in hospitals?

如何可能付款方式改变的需求,会计信息在医院?

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14、

In the study of existence, we use the Basu model, and go on regression analysis according the state holding company and non-state-holding company.

本文在检验会计稳健性存在性时,运用了Basu模型,并按国有控股公司和非国有控股公司的不同分别进行回归分析。

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15、

Putting forward a strategy of model management in ADSS.

探讨了会计决策支持系统模型管理的具体策略。

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16、

I gained experience in an accounts office for the last two years.

我在一家会计师事务所获得了两年工作经验.

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17、

Accounting Calculate of Enterprise Share stock System Reconstruct

企业股份制改组的会计核算

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18、

Be responsible for checking accounting document, making account, closing account.

负责会计凭证复核 、 记账、期末做好账户结转 、 关帐工作.

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19、

Finally foreign exchange rate risks is analyzed, including transaction risk, accounting tranlating risk and economics risk.

最后,简要分析了跨国经营企业面临的三种外汇风险:交易风险 、 会计折算风险、经济风险.

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20、

The focus of this issue concentrates on the choice between temporal method and current rate method.

外币报表折算是财务会计面临的三大难题之一,焦点主要集中在时态法与现行汇率法的方法选择上.

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