词语大全 復式簿記的英文
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词语大全 復式簿記的英文
Double - entry book - keeping
復式簿記新譯灣翻譯
The tokyo metropoptan government became the first in the nation to introduce a new pubpc accounting system that more clearly shows the state of pubpc assets by adopting a double entry bookkeeping system in april this year
2006年7月進一步簡明政府機關的會計制度東京都廳從今年4月開始,在全國第一家導入了采用復式簿記方式使公共資產狀況更加清晰明了的新的公家會計系統。
B . the double - entry bookkeeping creates conditions for the advent of accounting information disclosure . the accounting information provided in terms of double - entry bookkeeping , on one hand , owns such attributes as being true and covering a wide range , and on the other hand , is just what the property owners need
復式簿記為會計信息披露的產生創造了條件:一方面,按復式簿記提供的會計信息具有全面性和真實性;另一方面,按復式簿記提供出來的會計信息是企業財產所有者迫切需要掌握和了解的。
The historical development of accounting information disclosure , which concentrates on the advent , developing course , and motive of accounting information disclosure , ing to such conclusions as : a . the accounting information disclosure resulted from the double - entry bookkeeping in the mediaeval italy . its development depends on the accounting environment whose changes can create new needs for accounting information . especially , the presence of corporation accelerates the development of accounting information further
該部分主要就會計信息披露的產生、會計信息披露的發展歷程、會計信息披露的動因等內容進行闡述,得出的主要結論有:會計信息披露起源于意大利式復式簿記,其發展有賴于會計環境變化所導致的對會計信息的新需求,特別是股份公司的出現則進一步加速了會計信息披露的發展。
The third section redefined the conception of the accounting postulates in the electric work environment . it proposed that the contradictory accounting principle may coexist , and discussed the challenge of the triple - entry bookkeeping pointed to unchangeable double - entry bookkeeping in hundreds of years and thorough innovation the accounting event methods aimed at the process methods of traditional accounting data the accounting report developed from the general process report to mass customization report
第三部分對網絡環境中的會計假設進行了重新定義,提出相互矛盾的會計原則可以同時并存的觀點,同時論述了三式簿記向幾百年不變的復式簿記提出的挑戰和會計事項法對會計數據處理思想的徹底變革,會計報告由通用的形式向按需報告的個性化發展。
Hundreds of years have passed since the birth of double entry to the use of the financial statement and later to the formation of the present financial reporting system . the changing environment helps the mode of disclosing of accounting information develop from the 12th century double entry to the modern financial reporting system , and it is this changing environment that helps reveal the great defects of the financial reporting system
從復式簿記的產生到財務報表的出現直到現代財務報告體系的形成,經過了幾百年的時間,環境的不斷變化使得會計信息的披露方式由十二世紀的復式簿記發展到今天的財務報告體系,而恰恰又是環境的變化使得現行的財務報告體系暴露出了很大的缺陷。
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