John was too lazy to work and too proud to beg. 约翰懒惰成性,不愿工作,又心高气傲,不肯乞讨。
Research on Teaching Reform of Basic Accounting for Non-accounting Majors of Economics and Management Class 经济管理类非会计专业基础会计教学改革问题研究
In the time of knowledge economy, the focus of accounting ought to be shifted from tangible assets to intangible ones, and all intangible assets possessed by an enterprise should be integrated into the accounting system for the purpose of management and accounting. 知识经济时代,会计核算的重心应由有形资产转移到无形资产上,企业拥有的全部无形资产都应正式纳入会计系统进行管理和核算;
Enterprises also need relevant environmental accounting information for their management decisions in order to maintain normal enterprise production and management and reduce environmental risks. All these ask for enterprises to establish a system to provide environmental information such as environmental assets, environmental liabilities and environmental costs etc. 企业要维持正常的生产经营活动,避免环境风险,也需要相关的环境信息以利于生产经营决策的作出,这就要求企业必须能够提供环境资产、环境负债、环境成本等环境信息的信息系统。
Economy-model independence accounting and charging infrastructure for grid resource management 独立于网格计算经济模型的记账和支付
Three kinds of localization theories: "accountant manage mobilism"," accounting information system theory"," accounting cybernetics", have represented the view of accounting for management of the modern accountants on the value orientation. 会计管理活动论、会计信息系统论、会计控制论三种定位理论,在价值取向上代表了现代会计中管理会计的观点。
The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the company manager, this would have the negative influence on the earnings quality. 现有的公认会计原则和会计惯例在一定程度上为公司留下了许多进行盈余管理的空间,对盈余质量常常会产生不利的影响。
According to the characteristics of university accounting system for projects accounting and management, clarifies the project accounting procedure and interior data processing, so that the accountants are provided with theoretic support in correct performance of projects accounting and management. 结合高校会计制度中项目核算与管理的特点,阐述了项目核算的业务处理流程以及内部数据流程,为会计人员正确进行项目核算与管理提供了理论依据。
Application of management accounting for overall cost management in the state-owned commercial banks 论管理会计在国有商业银行全面成本管理中的应用
New development of strategic accounting for management on the basis of the analytic approach of the value chain 基于价值链分析法的战略管理会计新发展
Conclusion: Strengthening the cost consciousnesses, controlling the cost, carrying out analyzing and accounting are the basic points for hospital management. 结论:降低成本是医院管理十分重要的任务,强化医疗成本管理意识,有目的地对医疗成本进行计划和控制,核算和分析,是医院科学管理的基本点。
Prospects of the Research of Management Accounting& Thoughts on a Study of the Accounting for Management Facing the 21 st Century 管理会计研究将何去何从&对面向21世纪的管理会计研究的思考
The analysis of accounting reports is necessary for the financial management. There are two kinds of analytic methods. 财务报表分析是企业财务管理的重要环节,具体分析方法可分为比较分析法和因素分析法两大类。
Some Considerations to the Interior Accounting Supervision for the Management System in Commercial Bank 对商业银行内部会计监督管理体制的若干思考
Compare with "FA-software", the inquiry function and statistical analysis have been added to this system, so it can provide various accounting information for wood selling management. 该系统与“FA一软件”相比,增加了查询功能和统计分析,可为木材销售管理工作提供各项会计资料。
The designing of the accounting kind courses system for management undergraduate students 经管类专业本科生会计类课程体系构想
Whether the accounting information is safe not only concerns that the enterprise production managing status and financial status can be actually/ practically reflected to provide the reliability accounting information for the enterprise operation management but also affects the economic benefit of nation, enterprise and staff-members. 会计信息是否安全可靠,不仅关系到能否如实地反映企业的生产经营情况和财务状况,为企业经营管理提供可靠的会计信息,而且也影响到国家、企业和职工的经济利益。
Optimizing Construction of Accounting Course for Commercial Management Major Driving Lessons 工商管理专业会计学课群优化建设
In other side the highly uniform accounting institution has no space for earnings management. 另一方面则是由于高度统一的会计制度没有给盈余管理留下空间。
The application, which is an accounting software for an airport management, was not designed to be a service oriented application. 这个应用程序是航空管理软件的一部分,但是它没有设计成面向服务的应用程序。
Found that some public companies in China using accounting policy for earnings management, the Bad debt reserves are negatively correlated with corporate profits. 研究发现,我国上市公司有利用坏账准备会计政策进行盈余管理的现象,坏账准备与企业盈利存在负相关关系。
When the managerial stockholding level is low, prudent accounting information is an advantage for management. The managerial stockholding can promote the accounting information robustness. 当管理层持股比例较低时,稳健的会计信息对管理层是有利的,管理层持股可以促进会计信息的稳健性。
Then with the successful implementation of the petroleum concentration accounting for example, this paper introduces how to construct more perfect concentration accounting scheme, in this paper the accounting concentration accounting for oilfield enterprises brings financial management reform. 然后以成功实施集中核算的中石油为例,介绍如何构建起较为完善的集中核算方案,在此基础上探讨实施会计集中核算给油田企业带来的财务管理变革。
New working environment has a certain impact on cost accounting for manufacturing enterprises, cost management accounting information provided by traditional methods fade away little by little. More and more people begin to question the accuracy of cost accounting. 全新的工作环境对传统制造型企业的会计核算产生了不少冲击,成本管理方法,提供了越来越多的失真信息,人们开始质疑成本核算的准确性。
In recent years, many companies started using the accounting policy for earnings management, the public company accounting information quality decreased. This disturbed the development of the stock market. 近年来,许多企业开始利用坏账准备会计政策进行盈余管理,导致上市公司会计信息质量下降,股票市场的发展受到扰乱。
In recent years, our country accounting increase supervision to listed companies, and strict constraints related party transactions of listed companies, resulting in the selection and use of accounting policy for earnings management become a very important tool. 近年来,我国对上市公司的会计监管力度加大,并严格约束上市公司的关联方交易,致使会计政策的选择和利用成为企业进行盈余管理的一个非常重要的手段。
Practice according to the item tapping of the accounting for management information system, the logarithm is according to the implementation strategy, the tapping strategy of the data warehouse, test the strategy steered the study. 根据KPI考核信息系统的项目开发实践,对数据仓库项目的实施策略、开发策略、测试策略进行了探讨。
At present many oilfield enterprises exist numerous, decentralized management, branch of numerous ills, grading accounting for enterprise financial management to bring a lot of inconvenience. 目前我国众多油田企业存在着分公司众多、分散管理、分级核算的众多弊病,给企业的财务管理带来诸多不便。
Concerned only with the traditional management of material resources can no longer accurately reflect the real situation of enterprises, through the measurement of human resources and accounting then for scientific management of human resources management has become the core of many enterprises. 传统的只关心物质资源的管理方式已经无法准确的体现企业的真实情况,通过对人力资源的计量和核算进而进行科学的人力资源管理成为众多企业的管理核心。