Thoughts on research methods of accounting theory 对会计理论研究方法有关问题的思考
Several suggestions about revising method of accounting error 关于会计差错更正方法的几点建议
With the application of computer in accounting, the method of accounting data is changed . it is a new subject to auditor 计算机在会计中的应用,改变了会计数据处理的方式,因而给审计工作带来了新的课题。
With each revision to ias 22, the criteria for applying the pooling method of accounting for a business combination have become more specific 藉由对信息家电22的每校订,应用为一个商务组合解释的告发方法的标准已经变得更特定。
A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received 是指在会计期末时,将期间的赊账、坏账编制分录为费用和一个备抵账户,在以后实际发生坏账时冲减该备抵账户的会计方法。
And bases on modern logistics developing trend discussing logistics and innovation of fengshen ( motor ) corporation . by utilizing new method of account settling, can get win-win strategy 进而根据现代物流管理发展的趋势,论述了风神公司的物流与创新,采用新的结算方式,可以实现“双赢”。
Ariticle 3 an enterprises should develop methods of accounting treatment to suit its own practical circumstances, in accordance with the provisions specified in relevant accounting laws, regulations and this system 第三条企业应当根据有关会计法律、行政法规和本制度的规定,在不违反本制度的前提下,结合本企业的具体情况,制定适合于本企业的会计核算办法。
According to appraisement of impairment methods, the author advances suggestions on improving methods of accounts receivable, inventories, short term credit and so on . finally, the article put forward three expectations so as 最后,本文从会计人员自身素质角度、税法角度、独立审计准则角度对规范资产减值会计制度提出了三点期望,从而使这一制度更加完善。
It is pointed out that the implementation methods of accounting control for the power enterprises include the accounting information system, control program, and other specified control such as budget management, cost control, and internal audit 摘要指出电力企业财务会计控制的实施方式包括会计信息系统、控制程序及其他如预算管理,成本控制,内部审计等专项控制。