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1.The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting.
会计职能和会计目标是现代会计的基本概念和主要范畴。收藏指正
2.The content of modern accounting teaching mainly contains career skill education and moral education of the accounting profession.
现代会计教学的内容主要涵盖会计专业技能教育和会计职业道德教育。收藏指正
3.Based on the confirmation of the financial accounting,the article defines the concept of accrual basis,points out the impact of the modern accounting practice on accrual accounting and explores how to choose the basis of the accounting confirmation under socialistic market economy.
本文在对财务会计的确认基础上进行论述,对权责发生制的概念进行了界定,提出了现代会计实务对权责发生制的冲击,并对社主义市场经济下会计确认基础的选择进行了探析。收藏指正
4.Zhuhai Zhengde Partnership Certified Public Accountants, Zhuhai Wintop Tax Accountants, Zhuhai Wintop Accounting Service Co., Ltd. are modern accounting agency service organizations approved by the competent authority and registered at Zhuhai Administration of Industry and Commerce.
本机构由珠海正德合伙会计师事务所、珠海永拓税务师事务所、珠海永拓会计服务有限公司组成,是经上级有关部门批准,珠海市工商行政管理局注册登记的、颇具现代模式的会计中介服务组织。收藏指正
5.This text focal point is introduced the contrast of traditional accounting cost control of how many big characteristics ( cost beneficial result reason thought , strategy cost concept , cost account and cost move because of the system management concept of concept and cost ) of modern times accounting cost control as well as with , with the real meaning that embodies the modern accounting cost control .
本文重点介绍现代成本管理的几大特点(成本效益理念、战略成本观念、成本计算、成本动因观念和成本的系统管理观念)以及与传统成本管理的对比,以体现现代成本管理的现实意义。收藏指正
6.Through introducing that the devalued preparation of assets can influence the accounting data of enterprise,the article explains it is a significant problem in the research of modern accounting theory that exerting accounting profession judgment with reason to calculate and distill the devalued preparation,which should be ruled commonly combinating the rules of law and criterion related.
通过对资产减值准备可以影响企业会计数据的介绍,说明合理运用会计职业判断来计提资产的减值准备是现代会计理论研究中的一个重要课题,应结合相关的法规、制度来共同规范。收藏指正
7.Application of Modern Management Accounting Theory at colleges
现代管理会计理论在高校的应用收藏指正
8.On the Construction of Modern General Accounting Theory
总体现代会计理论体系的构建收藏指正
9.Modern administrative accounting is always connected with obscure phenomenon.
现代管理会计不能忽视模糊现象 .收藏指正
10.On the Comprehensive Intersection of Modern Management of Accounting and Its Prospect
现代管理会计的综合交叉性及其发展前景收藏指正
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