1) False accounting
会计不实
3) Accounting experiment
会计实验
1.
Establishing new teaching method in accounting experiment;
构建新型的会计实验教学方法体系
2.
Accounting experiment is the important aspect that trains the practice and innovation ability of the student, and also embodies the education quality.
会计实验是高校会计教育中培养学生实践动手能力和创新素质的重要一环,也直接关系到高校会计教育质量。
3.
Pay attention to accounting experiment teaching from accountant s strategy of educating.
从会计教育战略上重视会计实验教学。
4) accounting practice
会计实务
1.
Clarify the Principle of Essence Weightier Than Forms in Accounting Practice;
澄清实质重于形式原则在会计实务中的运用
2.
Greatly improving the level of accounting practice is a task which brooks no delay.
随着经济的发展 ,人才市场对会计人才质量的要求越来越高 ,提高会计专业学生的会计实务水平已刻不容缓 ,针对教学方式、教学内容存在的一些簿弱环节 ,从多媒体教学、会计模拟实验及会计电算化三个方面浅谈一些看法。
3.
In this paper,accounting theory was compared with accounting practice between China and America in accounting model,firm accounting law,accounting standard,accounting treatment procedure,accounting statement system and main characteristics of accounting practice etc,and some suggestions for reference were put forward.
从会计模式、公司会计法律规范、会计准则、帐务处理程序、会计报表体系、会计实务主要特征等方面对中美会计理论和会计实务进行比较,并提出借鉴意见。
5) accounting affairs
会计实务
1.
The precaution principle goes through each aspect of the accounting affairs,no matter from the angle of the assets definition or the earnings affirmation or the financial analysis,it plays a very important guiding role.
谨慎性原则贯穿于会计实务的各个方面,不管从资产定义的角度,还是从收益确认的角度以及从财务分析的角度看,它都起着非常重要的指导作用。
6) positive accounting
实证会计
1.
A Philosophical Reflection on Positive Accounting Research;
关于实证会计研究的哲学反思
2.
Statistical Test: The Core of the Positive Accounting Research Method;
统计检验:实证会计研究方法的核心
3.
It influences positive accounting mainly in the following aspects: the falsification of achievements in scientific researches in accouning,the object of scientific researches in accounting having repeatability,the positive accounting theory playing a role of explanation and forecast and the process of accounting researches being out of value judge.
科学哲学是从哲学角度考察科学的一门学科,为如何进行科学研究指引方向,它对实证会计的影响主要体现在以下方面:会计科研成果的可证伪性;会计科研客体具有可重复性;实证会计理论具有解释和预测作用;会计研究过程必须排除价值判断。
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