1) accounting system
会计体系
1.
This essay focuses on the reason of establishing accounting system of investment in human resources and capitals at institutions of higher education.
本文探讨了建立高等学校人力资源资本投资会计体系的原因 ,初步分析了这种会计体系的框架以及力图实现的会计目标、基本前提、会计要素和会计原则。
2.
The economical relationship and economical system are deeply influenced by contemporary property system and the modern construction enterprise system requires a new adaptive accounting system.
一个时代的产权制度深深地影响着同时代的经济关系和经济制度 ,建立现代建筑企业制度要求有一套新的会计体系与之相适应。
3.
This influence and challenge will for sure lead to the reform of accounting methods and accounting theory,and push on the development and perfection of accounting system.
这种影响和挑战必将引起会计方法、会计理论的改革,也必然推进会计体系的发展和完善。
2) accounting system
会计核算体系
1.
Based on expounding the theory and necessity of green accounting,and analyzing the drawbacks to traditional forestry accounting system,this paper brings forward that it is necessary to apply the theory and methods of green accounting to forestry accounting,including environmental cost and income.
阐述绿色核算的理论基础及其必要性,分析我国传统林业会计核算体系的局限性,提出林业会计应增加对环境成本和环境收益的核算,应将绿色会计的理论和方法应用于林业会计,并从林业会计目标、林业会计的成本观、核算内容、报告模式及科目设置等方面进行探讨。
2.
Traditional accounting system and national economy accounting system do not account the resource and environmental costs and do not deduct losses caused by environmental pollution and resource exhaust from GDP and enterprise s profits.
传统的会计核算体系和国民经济核算体系 ,未考虑和核算资源及环境的价值 ,也未将环境污染和资源耗竭所造成的损失从国内生产总值和企业利润中扣除 ,已不适应今天的情况 ,此乃绿色会计产生的原因。
3.
This paper suggests that accounting system must be reformed so that management and financial accounting can be linked to meet the management function of accounting and the various managerial needs.
为实现会计的管理职能，适合管理信息需求的复杂性、多样性，须改造会计核算体系，使财务会计、管理会计融为一体。
3) accounting theory system
会计理论体系
1.
The structure and starting point of the accounting theory system have always been in the focus of the current discussion in the field of accounting.
】会计理论体系的结构及起点问题，一直是会计界争论的焦点。
2.
How to establish accounting theory system with chinese characteristics,is always a very important issue.
如何建立具有中国特色的会计理论体系 ,一直是我国会计界努力探索的重大课题。
4) governmental accounting system
政府会计体系
1.
The paper holds that it is necessary to build a governmental accounting system with Chinese characteristics,which consists of the total fiscal budget accounting, administrative unit accounting,and the public utilities unit acc.
本文认为,目前应建立具有中国特色的由财政总预算会计、行政单位会计和公立且纳入预算管理的事业单位会计组成的政府会计体系。
5) financial accounting system
财务会计体系
1.
Through the comparison of business administrative system and other systems,we suggest some methods to design a scientific and reasonable financial accounting system.
财务会计体系是企业管理体系的重要组成部分,通过对财务会计体系以及其它体系之间的比较分析,提出设计科学、合理财务会计体系的办法。
2.
Therefore,the financial accounting system in future has such developing trend:the financial accounting mode in future will still inherent the methods and procedures that have formed after the testing of practices in traditional mode;the benefit of accounting in future will have the trend of closing to the concept of accrual basi.
因此,未来财务会计体系有着这样的发展趋势:未来财务会计模式仍将继承传统模式中经实践检验而沉淀下来的方法与程序;未来会计收益观将有向经济学收益概念靠拢的趋势;未来会计确认的基础将是应计制与现金流动制的融合;未来会计计量模式将是多种计量属性和计量尺度结合方式并存;未来财务呈报将呈现多种计量报告形式的趋势。
6) accounting supervision system
会计监督体系
1.
To establish the accounting supervision system with the characteristics of China,it is needed to learn the current situation and the characteristics of the accounting supervision firstly.
建立有中国特色的会计监督体制,首先要了解当前我国会计监督的形势和特点,通过对原有的会计监督体系进行整体分析,针对存在的问题,笔者就监督的不同层次、不同主体重构新的会计监督体制,根据我国会计工作的实际需要和要求提出几点思考建议,并提出了建立新的会计监督体系的措施,以及建立健全会计监督体系的对策。
2.
The new environment requires the more strict accounting supervision system.
新环境对会计监督体系提出的新要求。
3.
History has entrusted to the amended Accounting Law the tasks of improving and amplifying accounting supervision system.
会计监督体系的健全与创新是新《会计法》赋予的历史使命。
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