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。
The thesis is divided into three parts to discuss the related issues on transitional accounting 本文分三个部分来探讨过渡会计学的有关问题。
The accounting reforms which happened in china are the background of the rise of transitional accounting 中国的会计改革是过渡会计学兴起的背景。
The practices , experiences and lessons of the reforms provide abundant source material for the analysis of transitional accounting 会计改革的实践、经验和教训为过渡会计学的研究提供了丰富的素材。
Transitional accounting is a theory which studies the transition of accounting institution from the planned economy to the market economy . it can be viewed as a branch of the theory of institutional change 过渡会计学是研究我国的会计制度从计划经济体制向市场经济体制过渡的一般规律的科学,它可以看成是制度变迁理论的一个分支。
Therefore , we constructs the theory of transitional accounting on the basis of transitional economic theory , and put forward the primary objective and system of transitional accounting . chapter two explores the accounting reform at the transitional period 接下来,我们以过渡经济学为理论基石构建了过渡会计学的理论体系,明晰了过渡会计学的基本目标和内容体系,并对会计改革的过渡性进行了详细分析。
Chapter one constructs the basic theoretical format of transitional accounting . because accounting institutions is closely related to economic system , it is meaningful for the reform of accounting to study transitional accounting at the time of economic reform 会计制度与其他经济制度之间存在着高度的一致性和互补性,经济学分析方法对会计学同样是适用的,因此,研究我国经济改革的过渡经济学理论对我国的会计改革有着很强的借鉴意义。