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1)  forensic accounting subject
法务会计主体
2)  performers of the accounting practice
会计业务执行主体
1.
The author states that the performers of the accounting practice are the mainstream for us to understand and design the internal-control system in the accounting information system.
分析了手工会计信息系统与电算化会计信息系统中会计业务执行主体的演变 ,阐述了由手工到电算化环境下会计系统内部控制问题的特点变化。
3)  forensic accounting
法务会计
1.
The deeply thinking about the Forensic Accounting and its course construction;
法务会计及其学科建设之思考
2.
Several Misunderstanding on Forensic Accounting;
法务会计认识中的四个误区辨析
3.
Forensic Accounting:A Sharp Sword of Governance Finance Report Fraud;
法务会计:财务报告舞弊的克星
4)  legal accounting
法务会计
1.
This paper calirifies the special function of legal accounting by analyzing the differences of intellectual property compensation and common property compensation.
对知识产权侵权损害赔偿与其他财产侵权赔偿进行差异分析,提出法务会计在知识产权侵害损失估计上的特殊作用,认为知识产权侵害诉讼中法官由于专业知识所限,经常难以对知识产权侵权赔偿数额作出合理确定。
2.
A research on external pushing power for legal accounting will help to reveal the operation principle of legal accounting and to clarify the characteristics of operation mechanism of legal accounting and focus for practical application.
法务会计是我国正在建设和发展的一个新兴会计领域,研究法务会计的外部推动力将有助于揭示法务会计的运行规律,明确法务会计运行机制的特点及其实际应用的切入点。
3.
Market economy is legal economy,and legal accounting is a new and developing subiect,So establishing and perfecting this subiect is very necessary.
会计范围无论是在广度上 ,还是在深度上都得到了较大的扩展 ,结合市场经济的实质是法制的经济这一实际 ,建立与完善法务会计这一新兴的边缘性的学科已成为必
5)  Accounting entity
会计主体
1.
For the sake of thevariety of environment, the meaning of accounting assumption frame (accounting entity, going concern, accountingperiod and monetary measurement) needs to be re-scrutinized and reconstructed so as to ensure a good work of ac-counting information system.
为了适应环境的变化,有必要对会计主体、持续经营、会计期间和货币计量假设的含义进行重新审视和构建,从而保证会计信息系统的良性运作。
2.
The essay sets forth the conception of accounting entity postulate,analyses the special characteristics of virtual-corporation and its impact on the traditional accounting entity postulate,and points out that the space demarcation of accounting entity postulate needs to be understood again and expanded in the network era.
阐述了会计主体假设的内涵,分析了网络公司的特点及其对传统会计主体假设的影响,指出在网络时代会计主体假设的空间界限需要重新认识和拓展。
3.
China\'s current accounting system for colleges and universities has restricted real,complete and accurate costing of higher education in the following aspects such as the accounting entity,accounting basis and accounting requirements,which is not conducive to cost control of education.
我国现行高校会计制度在会计主体、会计核算基础和会计核算科目等方面的规定却制约了高校对教育成本进行真实、完整、准确的会计核算,也不利于对教育成本的控制。
6)  accounting subject
会计主体
1.
The accounting subject of Chinese enviornment should be accepted by the government not the enterprises.
鉴于我国目前会计信息失真的普遍性和企业自律能力较差的客现事实,中国环境会计主体不宜定位于企业,而应由政府承担。
补充资料:会计主体

会计主体——
       会计主体或称会计实体,是指会计工作所服务的特定单位或组织。一般来说,法人必定是会计主体,而会计主体并不一定是法人。


说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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