accounting procedure
英 [əˈkaʊntɪŋ prəˈsiːdʒə(r)]
美 [əˈkaʊntɪŋ prəˈsiːdʒər]
会计程序；会计处理步骤；记账（会计）程序；结账过程
双语例句
- They took turns at the wheel.
他们轮流把舵。 - The analysis of effect of network economy on accounting was done in traditional basic accounting theory, accounting procedure and the development direction of Accountancy in the future.
从传统会计的基本理论、计的核算实务以及未来会计发展方向等方面，分析了网络经济对会计发展的影响。 - Marking to market, which was generalised as an accounting procedure in the 1990s, was influenced by the idea that financial markets are efficient.
上世纪90年代，逐日盯市作为一种会计规程得到了推广，它是受到这样一个理念的影响：金融市场是高效率的。 - Accounting procedure refers to the step and the method of recording, classifying, collecting and reporting the accounting dates.
账务处理程序是指对会计数据的记录、归类、汇总、陈报的步骤和方法。 - Banking arrangement on accounting procedure
银行会计手续议定书 - The former is by reason of disaffinity between accounting procedure and accounting regulation, namely defects in theory and method;
前者是由于会计程序与会计规则不一致造成的信息在理论与方法上存在缺陷； - Depreciate or Amortize-An accounting procedure that gradually reduces the book value of an asset through periodic charges to income.
折旧或摊销–一种逐渐减少某固定资产的帐面价值并定期在收入中抵扣的会计程序。 - Traditional audit methods means the ones based on account foundation. Its beginning point is accounts and its path is accounting procedure in accountancy system.
传统意义上的审计方法指的是账户基础审计方法，它的入手点是账户，路径是会计系统的核算程序。 - The clear accounting system stipulated in our country's corporation law is rather coarse, which should be further perfected with respect to the dismissed reason and the design of clear accounting procedure.
我国公司法规定的清算制度略显粗糙，在解散原因、清算程序的设计方面还需进一步完善。 - 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。 - Compared to the other businesses, the operation, accounting procedure and method etc for the Property businesses, had its special characteristics.
房地产行业的经营特点、与其它行业相比，其会计核算程序和方法等，都具有明显的差异性。 - While in our country the tax loss carryforward without the exceptional accounting procedure.
我国税法与会计中规定企业经营亏损抵后但在进行亏损弥补时，不做单独会计处理。 - Accounting Cycle and Accounting Procedure Business
试论会计循环与帐务处理程序 - And the accounting design procedure is illustrated by arithmetic instance.
最后，通过算例说明具体的计算设计过程。 - This part proceeds from the accounting confirmation and accounting measurement, discusses relevant problem of the investment valuation to fund assets ( especially the special security), puts foreword the improved suggestion on improving the valuation method and accounting procedure.
本部分分别从会计确认和会计计量的角度，对基金资产（尤其是特殊证券）的投资估值的相关问题进行了讨论，并提出了改进的意见。 - This offers good reference for the formulation of accounting procedure standards for goodwill in China.
这为我国制定商誉会计处理规范提供了很好的借鉴。 - Analyses and Design on Large-scale Accounting Software Procedure
大型会计软件处理流程分析与设计 - 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。 - Human Resource Accounting is an accounting procedure and approach to measure and report the cost and value of HR.
人力资源会计是人力资源成本与价值进行计量和报告的一种会计程序和方法。 - The accounting procedure of stockbroker Simple Analysis of Special Clear Accounting System of Corporation
谈券商的清算程序公司特别清算制度浅析 - Author also looks forward to possible influence after improving the valuation method and accounting procedure, And discusses how to reduce the adverse effect.
此外，展望了改进后可能造成的影响，并讨论了如何减少不利影响。 - Because of the self_motivation of the agent, alternation of accounting procedure and accounting income being increment of stock price, it is determined that agent can meet his own need by manipulating accounting behaviors.
代理人的自利动机、会计程序与方法的可选择性以及会计收益与股票价格的增量相关性，决定代理人可通过操纵会计行为来满足自己的需要。 - The Accounting Procedure Reforge in the Financial Informationization
财务信息化中的会计流程再造 - Liquidation accounting is a special accounting procedure about the enterprise in continual situation.
清算会计是企业处于非持续经营状态的一种特殊会计程序。 - It pushes the development of accounting practice on the aspects of accounting statement, accounting function, accounting procedure and accounting internationalization.
推动了会计报表、会计职能、会计业务流程重组、会计国际化的发展。 - Part four is entitled "influence after improving the valuation method and accounting procedure".
第四部分主要提出了改进估值方式和会计处理的方法及其可能出现的影响。 - Firstly, the author recommends method of valuation and accounting procedure of fund's assets at present, then analyses the place not perfect among them, Especially points out that current valuation methods are not suitable for the special valuation of special securities.
首先介绍了目前对基金资产估值的方法及相关的会计处理，并分析了其中不完善的地方，尤其是现行的估值方法不适用于特殊证券的估值。 - Standardized Accounting Procedure for Computerized Accounting
会计电算化下帐务处理程序的规范化 - Disclosure of accounting information embodies final achievement of accounting information system, and is one of the core sectors of accounting procedure as well.
会计信息披露是会计信息系统最终成果的体现，也是会计处理程序的核心环节之一，在维持、发展企业与其相关利益集团之间的关系，完善资本市场，促进资源有效配置方面日益凸显其重要性。 - The divergence between Tax Law and Accounting System results from historical background, which mainly consists in the difference in their aims. As a result divergence occurs between Tax Law and Accounting Principle, Accounting Processing Procedure and Accounting Method.
我国税法与会计制度差异的形成有其深刻的历史背景，其原因主要在于会计的目标与税法目标的差异，进而在税法与会计原则、会计处理程序、会计方法等方面产生差异。