1) accounting design
会计设计
2) Accounting postulates
会计假设
1.
The paper mainly discusses the influence of accountant informationalization on accounting postulates.
主要探讨了会计信息化对会计假设的冲击和影响,指出在会计信息化条件下,会计假设的实质和内涵并没有改变,只是在内容和表现形式上更加多样化,它仍适用并将继续发挥着重要作用。
2.
Owing to the great changes in circumstances and in managerial goals of enterprises, the value chain accounting presents characteristics that differ greatly in accounting postulates with the traditional accounting.
由于环境和企业经营目标等的变化,价值链会计假设呈现出与传统会计假设不一样的特点。
3) banquet design
宴会设计
1.
Therefore, environmental designing covers an important ground of banquet design.
环境质量是餐饮质量的构成部分 ,就餐环境设计的优劣可以影响赴宴者的情绪和感受 ,影响宴会厅对顾客的吸引力 ,因此环境的设计是宴会设计的重要内容。
2.
The characteristics of banquet designing subject lies in its unifications of theory and practice, inheritance and creativeness and, moreover, standardization and flexibility.
宴会设计是以宴会及其设计的一般规律为研究对象 ,研究和解决宴会活动过程中设计问题的一门学科。
4) design experience
设计体会
5) accounting hypothesis
会计假设
1.
The application of the Internet and the development of ebusiness have largely changed traditional accounting environment and have had great impact on traditional accounting hypothesis.
因特网的应用、电子商务的发展极大地改变了传统会计的环境,对传统的会计假设产生了巨大的冲击,网络经济时代,会计基本假设需要重构。
2.
There are many mistakes in accounting hypothesis of human resource,such as unclear of the concept of accounting hypothesis,confuse of accounting hypothesis and accounting basic concepts,confuse of accounting hypothesis and accounting rules,deny the particularity of human resource accounting,confuse the function of accounting hypothesis and accounting reports,quality problem of researcher itself.
会计假设是会计理论体系的逻辑起点。
6) accounting assumption
会计假设
1.
The appearance and development of the network economy makes great change of accounting externalenvironment, and limilations of the traditional accounting assumptions started to appear gradually.
网络经济的出现与发展,使得会计的外部环境发生了很大变化,传统会计假设的局限性便日益显露出来。
2.
The traditional accounting assumption,accounting factors,accounting reports and accounting practice,etc.
电子商务的发展改变了传统会计的运作环境,传统会计的会计假设、会计要素、会计报表和会计实务等方面都面临严峻的挑战。
3.
At the present time,the mature research on accounting assumption only rest on financial accounting.
目前较为成熟的会计假设研究只是停留在财务会计领域,但随着经济的飞速发展,IT技术的日新月异和管理思想的日益演进,事项会计将成为未来会计的发展趋势。
补充资料：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》 第10条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条