1) accounting conscience
会计良心
1.
The accounting conscience,as the moral restraint in accounting activities,functions as the mediator for accounting activities as well as the guarantee for righteousness and order in the performance of the market economy.
而会计良心作为会计活动的道德底线,是会计行为的调节器,也是市场经济秩序良好运行的道义保证。
2) social conscience
社会良心
1.
This article analyses the thoughts of academic freedom in the Brubacher s "On the Philosophy of Higher Education",and thinks that university should have the critical consciousness and critical character,but its critical character is the result of the academic freedom of the university and the role of intelligentsia as the social conscience.
本文通过对布鲁贝克《高等教育哲学》中关于学术自由理念的阐述的分析,得出了大学所应具有的批判意识和批判品格,而其批判品格的获得,是通过大学知识分子的学术自由和担当的社会良心的角色来实现的。
3) mental accounting
心理会计
1.
A Study on the Relationship between Mental Accounting and Anomalies;
心理会计与金融异象关系研究
2.
To investigate this problem,we propose a hypothesis about consumer behavior based on mental accounting theory which can avoid the limitation of classical consumption theory.
考虑到经典理论的局限性,我们提出了基于心理会计的消费行为假说,并对假说的真实性进行了验证。
3.
This paper discusses some recent researches on the role of mental accounting and reason-based choice in the formation of consumer preferences.
心理会计与推理选择是行为决策理论的两个重要领域,本文主要综述它们在消费者偏好建构中的作用。
4) accounting psychology
会计心理
1.
Research on Relationship between Accounting Psychology and Bad Accounting Behavior & Countermeasures of Standardizing;
会计心理与不良会计行为关系及规范对策研究
2.
The job of accounting is an important part of our socialism economic construction, It is significant to develope the study on the accounting psychology, to understand the charactesistic of it.
开展会计心理研究,了解会计心理特点,引导会计心理健康发展,对经济建设具有重要的意义,为此必须明确影响会计心理的各因素,以便在实际工作中加以杜绝。
5) core of accounting
会计重心
6) Accountant Center
会计中心
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