1) recognized on the accrual basis of accounting
按应计会计制核算
2) recorded on an accrual basis
按应计会计制记帐
3) centralized accounting calculation system
会计集中核算制
1.
This paper introduces the effects obtained after carrying out the centralized accounting calculation system,and through analyzing the problems existing in carrying out the centralized accounting calculation system,puts forward some suggestions and strategies on perfecting the centralized accounting calculation system.
介绍了实行会计集中核算后所取得的成效,通过分析实行会计集中核算制存在的问题,提出了完善会计集中核算制的建议和策略。
4) accounting system
会计核算制度
1.
Research on the Coordination of the Divergence between Current Tax Law and Accounting System in Our Country;
我国现行税法与会计核算制度的差异协调研究
2.
The current students fee-collecting accounting systems can only reflect the practical tuition fees paid by university students,but it fails to show related data to the policy enforcement of tuition payment,such as payable fees, owed fees and the fees reduced and exempted by universities,etc.
针对现行的高校学生收费会计核算制度只能单纯反映实际收到、上缴学费,而对学生应缴、欠缴学费以及学校按政策减免学费等相关信息不能反映的问题,按照"收付实现制"、"收支两条线"的原则,提出通过增设"应收学生学费"会计科目,变更现有"应缴财政专户款"会计科目的核算内容等措施,达到完善现行高校学生收费会计核算制度,为学校整体资金管理与安排提供更加全面、及时、准确的信息。
5) accounting
[英][ə'kaʊntɪŋ] [美][ə'kauntɪŋ]
会计核算
1.
Logistics Management in China Businesses and how to implement in Cost Accounting;
我国企业的物流管理及其在会计核算中的实现
2.
On how to strengthen the accounting and its supervising of industries under medium-sized scale;
谈如何对中小企业加强会计核算和监督
3.
Brief discussion on network accounting system;
浅谈网络化会计核算体系
6) Business Accounting
会计核算
1.
Reflecting on standardizing the business accounting of little enterprise;
规范小企业会计核算之思考
2.
Discussion of simulation market accounting and business accounting;
模拟市场核算与会计核算
3.
Firstly derivative financial instruments are introduced, then the influence about business accounting from this new type of financial instruments.
本文主要从介绍衍生金融工具入手,继而阐述这种新型的金融工具在企业会计核算中的影响,其目的是为了在理论上正确认识、在实务中准确运用这种金融工具。
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