1) accounting contract
会计契约
1.
According to the difference of contents and function of a firm s contract,the inner contract of a firm may be divided into two kinds: one is transaction contract of elements using right,the other is accounting contract.
依据企业内部这一系列契约内容和功能的不同,可以把这些契约分为要素使用权交易契约和会计契约两种。
2.
The article first gives a thorough retrospection over the accounting information system (AIS) from three different aspects:the value chain, the business process and the accounting contract, and outlines the main defects of the traditional AIS.
本文分别从价值链、业务流程和会计契约论的角度对会计信息系统(AIS)进行了反思,对传统AIS的缺陷进行了初步分析。
3.
The contractors of an accounting contract include enterprise managers and other stakeholders.
会计契约的缔约主体包括企业经营者和具有其它信息需求的利益相关者,由于契约的不完全性及双方不可避免的利益冲突,企业经营者和利益相关者之间就会计契约的履行进行着博弈。
2) accounting contracts
会计契约
1.
The Coupling of Accounting Contracts and Optimization of Capital Structure;
会计契约耦合与资本结构优化
2.
Accounting Contracts of the Firm:Dynamic Process and Its Efficiency;
企业会计契约:动态过程与效率
3) contract accounting
契约会计
1.
The development of contract accounting provides the theoretical basis for the recognition of derivative financial instruments in the financial statements.
契约会计的发展为衍生金融工具在财务报表内进行确认提供了理论依据。
4) accounting faith contract
会计诚信契约
1.
Accounting faith,which is the rational requirement for the implementation and result by the transaction parties,actually is also a kind of contract that is called "accounting faith contract" here.
会计诚信作为企业契约交易主体对会计执行过程及其结果的一种理性要求,其实质同样是一种契约,我们称之为"会计诚信契约"。
5) accounting integrity contract
会计诚信契约
1.
With the "cost-benefit" restriction,the compulsive enforcement of accounting integrity contract has inevitable blind spots,and the reputation mechanism is indispensable for self-enforcing of accounting integrity contract.
由于受到“成本——效益”因素的制约,会计诚信契约的强制履行不可避免存在履约盲区,信誉机制在会计诚信契约的自动履行中的作用不可或缺。
6) contractual society
契约社会
1.
From the significant meaning,contractual society in the modern sense is essentially a society under the rule of law.
从现实意义上来讲,现代意义上的"契约社会"实质上就是法治社会。
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