account n. 1.计算;账;账目;账户;计算书,账单;报告书,报表。 2.说明,解释;记事,故事。 3.理由,原因。 4.重要性;考虑;价值;利益。 an open account 来往账目,未结算账目。 Bad things can be turned to good account . 坏事可以变成好事。 Accounts differ. 言各不同。 Ask an account 请求付账;请求回答。 Balance accounts with 与…结清各账。 Bring [call] to account 责问,质问,要求说明。 By all accounts 据大家所说。 Cast account 计算。 Charge (a sum) to sb.'s account 记某人账。 Close an account with 与…停止交易。 Find no account in 不合算。 Find one's account in 因…得利[好处]。 For account of 为…代销。 From all accounts 从各种说法来估计。 Give a bad [poor] account of 〔俚语〕贬责。 Give a good account of 1. 夸奖。 2. 〔口语〕打败;【打猎】打死。 Give a good [bad] account of oneself 1. 付[未]清欠账。 2. 表现好[糟],做成功[失败] (He has not given a good account of himself in battle. 他在战场上表现得不英勇)。 Give an account of 报告,叙述,记述,说明。 Go to one's (long) account 死。 Hand in one's accounts 死。 Hold… in great account 极重视。 Hold … of much account 看重,重视。 Hold … of no account 看轻,藐视。 In account with 与…有生意来往。 Joint account 共同计算。 Keep accounts 1. 记账,入账,登账。 2. 做会计员。 Keep account with 与…继续交易。 Lay one's account with 预期,期望;考虑,斟酌。 Leave (it) out of account 不把…打在数内,不顾,不考虑。 Make (much) account of 重视,看重。 Make little [no] account of 轻视,看轻。 Of (much) account 重要的 (man of account 要人)。 Of no account 不重要的,无价值的。 On account 先付,暂付 (pay five pounds on account 先付五镑)。 On account of 因为,因。 On all accounts = on every account 无论如何,总之。 On any account 无论如何。 On no account = not … on any account 决不,总不。 On a person's [one's] account 1. 以某人[自己]费用。 2. 为了某人[自己]。 On one's own account 1. 为自己(利益)打算。 2. 依靠自己;自行负责。 On this [that] account 因此,于是。 Open an account with 与…开一往来户头;开了…的头。 Pay … on account 把…付作定钱。 Place [pass] to the account of 并入…账内。 Render an account 1. 分辩,辩解。 2. 决算报告。 Sale on account 赊销。 Send in an account 报账。 Send in accounts 报销。 Settle [square] accounts 结算,清算。 Short accounts make long friends.账目常清,友谊长存。 Take account of = take into account 考虑,斟酌,计及 (take the interests of the whole into account 顾全大局。 Take the whole situation into account 统筹全局)。 Take no account of 不考虑,不计及,无视。 The great [last] account 最后的审判。 Turn … to (good) account 利用。 vt. 认为…如何〔后接受词及补语〕。 Be much [little] accounted of 被重[轻]视。 He accounts himself well paid. 他认为自己的报酬不坏。 Account oneself happy 自以为幸福。 vi. 说明。
account for 1.证明,说明;由于 (How do you account for it 你如何说明它呢? There is no accounting for taste(s). 人各有所好)。 2.说明(银钱等的)用途。 3.打死,打落(敌机);【体育】得(几)分。
And " what does the user of the combined accounting statement need 、 “合并报表会计信息使用者需要什么信息? ”
Drawing up and understanding the compensated sale account in the combined accounting form 合并会计报表抵销分录的编制与理解
" and " which information should be expressed by the combined accounting statement ? 这样的问题,而且还要对“合并报表能提供什么样的会计信息? ”
We find the limitation of a type of cf , which begin at accounting objective . for avoiding this limitation we not only probe into the questions such as " who is the user of the combined accounting statement ? 本文参照以财务会计目标为逻辑起点这种财务会计概念框架的逻辑路径时,为了避免其缺陷? ?对财务会计现实运行和发展的内在规定性的忽视,本文不仅研究了“谁是合并报表会计信息的使用者? ”
Researching and constructing accounting principles of business combination or combined accounting statement is not only a need to complete the system of chinese accounting principles , but also a urgent need to advance accounting work and improve the quality of accounting information in china 研究、制订我国企业合并、合并会计报表等准则不仅是完善我国的会计准则体系的需要,而且还是进一步规范会计实务,提高会计信息质量的现实要求。
The second chapter comments on the western accounting theories of contemporary era , such as efficient market theory , then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market , points out that the efficiency of securities market means the efficiency of information and information ( mainly accounting information ) is the core of securities market , discusses in detail the information structure of securities market - information disclosure and information reflection 第二章先对有效市场理论等西方当代财务理论进行评述,然后将会计基本理论与有效市场理论联系在一起加以研究,探讨了上市公司会计信息披露与证券市场之间的关系。指出证券市场的有效就是信息的有效,证券市场的核心正是信息(其中主要是会计信息) ,并详细论述了证券市场的信息结构? ?披露信息与反映信息。
Because of cf ' s guidance we describe one country s structure of the theory of the approach to the combination of financial statement by discussing three parts such as objective , quality of the combined accounting statement and the choice of the chief method . our academic structure is a kind of attempt that embodies " rooting in accounting practice " and " working for accounting practice " . and it may be practical and realistic in a way 由于受财务会计概念框架的制约,一国合并报表会计方法的理论结构的特色更多地体现在“合并报表目标理论” 、 “合并报表信息质量特征”以及“合并报表的主体方法的选择”这三个方面,因此在重点探讨这三个方面的基础上,结合前一部分的论述,本文构建了我国合并报表会计方法的理论结构。
This thesis first analyses the necessity and importance of accounting disclosure of listed companies from the corporation ' s property right structure ' s point of view , then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market 本文先从企业产权结构的角度对上市公司会计信息披露的必要性和重要性进行分析,然后将会计基本理论与有效市场理论联系在一起加以研究,阐明了上市公司会计信息披露与证券市场的关系。
At last , the author chooses enron company as a typical case for accounting ethics analysis in order to give some advice for accounting ethics construction of our country ; and advances the objectives and steps of the construction of accounting ethics . the author considers that the construction of accounting ethics is a systematic project which must combine accounting institution , legal system with credibility system and so on 最后选取美国“安然”事件为典型,通过案例研究的方式对它进行了会计伦理分析,以期为我国会计伦理的建设提供一些启示,并提出了我国会计伦理建设的目标和途径,认为会计伦理建设是个系统工程,需要会计制度、法制和信用制度等建设结合起来。