执行会计

政府审计是执行会计监督的最为主要的专业部门。

The government audit is the major agency to implement the accounting governance .

它们执行的会计准则允许这种做法。

The accounting rules as they stand allow the practice .

保险业成为全国第一个全面执行新会计准则的行业。

The insurance industry is the first of the new accounting profession .

加强和完善财务管理工作切实贯彻执行《会计法》

Carrying out the accountant law and strengthen and improve finance management ;

虽然美国并不执行国际会计准则，但它在由14名成员组成的国际会计准则理事会中有4个席位。

Although the US does not use IAS , it holds four seats on the14-strong IASB .

国际会计准则动向与我国银行业执行新会计准则的思考

The Development Trend of IAS and the Some Thoughts about Implementation of New Accounting Standards of Chinese Banks

国有非上市公司执行企业会计准则接轨问题探讨&基于北京市国有企业集团的数据分析

The Conformity of State-owned Non-listed Companies to Business Accounting Standards-An Empirical Analysis Based on State-owned Enterprise Groups in Beijing

因此，本文提出高校在执行预算会计的同时，试行人力资源会计，以达到有效管理的目的。

The paper proposes the trial of accounting for human resources so as to have an effective management of it .

总之，典当行业统一执行新会计准则与金融行业趋同是不可逆转的趋势。

In short , the pawn industry , uniform implementation of new accounting standards convergence with the financial industry , is an irreversible trend .

公共会计师执行一般会计，审计，为他们的客户，从公司或政府的非营利组织或个人改变税收和咨询活动。

Public accountants perform general accounting , auditing , tax and consulting activities for their clients , which vary from corporations or governments to nonprofit organizations or individuals .

只有这样才能更好的贯彻执行新会计准则，才能使我国商业银行有发展成为世界一流银行的机遇。

Only in this way can we better implement new accounting standards , can we make our country commercial bank has developed into the world first-class bank opportunity .

企业应当在附注中披露首次执行企业会计准则财务报表项目金额的变动情况。

An enterprise shall throw daylight on the alternations in the amount of the items of the financial statements upon initial implementation of the Accounting Standards for Enterprises in its notes .

本文以北京市国有集团公司为研究对象，以其在金融危机背景下执行企业会计准则的相关情况为突破点，并针对我国实际，对如何更好的运用公允价值进行核算提出了见解。

This paper aims at the State-owned companies of Beijing , taking implementation of Accounting Standards as a breakthrough , and finally give some advice on how to make better use of fair value .

本部分还重点研究了信息披露质量不同的公司在执行新会计准则后，其价值相关性提高的幅度是否也会有所不同。

Another focus of this part lies in the question that whether the degree of improvement in value relevance will differ after the implement of the New Accounting Standards for those companies with different information disclosure qualities .

从2007年1月1日开始，我国所有的上市公司开始执行新会计准则，这标志着我国会计准则体系走向了一个新阶段。

Since January 1,2007 , all the Chinese listed companies have carried out the new accounting standards . The promulgation and implementation of the new accounting standards symbolize that Chinese accounting standards system advances to a new milestone .

2007年是我国上市公司全面执行企业会计准则体系的第一年。企业会计准则体系作为资本市场的规则之一，对于促进企业可持续发展和完善资本市场具有十分重要的意义。

The year 2007 is the first year for implement of new Accounting standards . As an institution to restrict disclosure behaviors of accounting information in capital market , it is very important to promote development of our homeland capital market .

认为现行成本核算框架制约了国有煤炭企业的可持续发展，指出执行新会计制度并合理调整成本核算框架是新形势下促进国有煤炭企业健康发展的有效途径。

The author believes that actual cost accounting framework of coal enterprise has restricted the sustainable development of state-owned coal enterprise , new accounting system and regulation of cost accounting framework will be efficient measures to promote healthy development of state-owned coal enterprise under current circumstances .

随着我国保险行业的飞速发展和保险市场的日益国际化，原有制度的不匹配暴露无疑，因此我国保险公司执行的会计标准急需改进和与国际接轨。

With the rapid development of China , insurance industry and the growing internationalization of the insurance market , the original system does not match the exposure no doubt , therefore the implementation of China , insurance companies need to improve accounting standards and with international practice .

执行《企业会计制度》中若干投资规定的建议

Practical suggestions on some investment regulations in Business Accounting System

会计准则的执行是在会计政策的选择过程中实现的。

Enforcing of accounting standards realizes during the process of accounting policy choice .

论执行《企业会计制度》与会计准则对上市公司的规范与影响

Discussion on Standardization and Influence Upon Listed Companies Due to the Execution of ( Accounting System for Enterprises ) and Accounting Code

预算会计是以预算管理为中心，核算、反映和监督中央与地方各级政府预算以及行政事业单位收支预算执行情况的会计。

Budget accounting , whose center is the budget management accounts , reflects and supervises the implementation of financial budget of central and local governments as well as administrative institutions .

新的企业会计准则与原有的会计准则和会计制度相比有很多新变化，执行新的会计准则后，对企业财务状况、经营成果将会产生重大影响。

There are many chances in the new standard compared to the old one . Carrying out the new accounting standard will deeply impact financial soundness and management performance of companies .

应认真贯彻执行新《会计法》，增强法制意识，建立完善会计监督制度，加大处罚力度，提高会计人员综合素质。

We should implement the newly-amended Accounting Law , strengthen our legal consciousness , set up and perfect the accounting supervision system , punish those violators , and improve the quality of accountants .

我们认为，会计准则与会计信息披露规则的制定与执行，是会计信息质量标准的实现途径；全方位的多元监管，是会计信息质量标准实现的强化机制。

In my opinions , it is the approach of realizing accounting information quality characteristics that setting and undertaking of accounting standard and information disclosure system , and the multi-supervision is the mechanism of intensifying the approach .

本文在分析资产减值准备的现实意义和理论基础上，对目前我国企业在执行《企业会计制度》中面临的问题提出自己的看法。

The author first analyze the theory and practical significance and then put forward some points of view on the problems which faced in front of the Chinese enterprises when they are in the process of carrying out the Enterprises Accounting System .

校办企业执行《小企业会计制度》的利弊分析

Advantages and Disadvantages of Execution of Small Enterprise Accounting System for School-Run Enterprises

执行新《企业会计准则&存货》的探讨

Exploration on Carrying out New Enterprise Accounting Standard-Existing Stock

从2005年1月1日起，小企业应执行《小企业会计制度》。

Since January 1st 2005 , the small enterprise should execute Small Enterprise Accounting System .

浅析债转股企业执行新《企业会计制度》应注意的问题

Analysis of the Problems Needing Attention in Excution of New Accounting System for the Enterprises That Turn Debt into Share