比较会计

比较会计研究方法；原则；类型；程序；作用；

The methods of comparative accounting research principles types procedure effects ;

回顾了国内外有关学者对国际会计研究领域的划分，指出国际会计的研究领域主要包括国际比较会计、国际会计协调和跨国营运业务会计三大方面。

This paper reviews the classification of the research fields of the international accounting made by related Chinese and foreign scholars , and points out that the research fields of the international accounting should include the international comparative accounting , the international accounting harmonization and the transnational business accounting .

通过会计数字比较会计制度国际化的发展和效果。

This paper tests the internationalization effect of the recent two accounting reforms in China .

目前，虽然研究国际会计、比较会计、西方会计的专著很多，但专门就中国和法国的财会制度进行比较系统地分析、研究的论著却很少。

At present , many pieces of special works , aiming at studying the international accountancy , the accounting comparison and the western accountancy , are appearing , but the ones which systematically analyzes and studies the financial and accounting systems between France and China have seldom come out .

论网络组织&基于经济学与管理学的分析比较浅谈会计国际化从近现代企业会计组织制度看会计职业的伦理属性

Study on the ethical nature of accountancy by analyzing the modern enterprise accountancy organization system

我也明确了自己还是比较适合会计这个行业的。

I also made it clear it is quite suitable for their own accounting industry .

首先，比较了会计职业判断与会计政策选择的异同。

At first , it mainly compares the choice of accounting policy with accounting professional judgment .

环境会计与传统会计的比较管理会计在我国应用中存在的问题及对策

The Comparison Between Environment Accounting And Traditional Enterprise Accounting The Problems and countermeasures of Management Accounting in Enterprise Management

最后，比较了会计信息系统审计与IT环境下财务报表审计的不同之处。

Finally , we introduce the difference between the accounting information system audit and the traditional audit under IT environment .

本文从会计监督部分新旧会计法的比较，会计人员素质的因素以及管理体制因素等几方面对这个问题进行了阐述。

The author tries to compare the new accountancy law with the old one about accounting supervising , and analyses the factors of ability about accountants , system of management , and so on .

本文通过比较传统会计收益与全面收益，提出了传统会计收益与全面收益的区别及差距，并在此基础上提出了改进传统会计收益的思路，使会计收益更加接近真实收益。

Comparing the traditional Accounting Profits with the Overall Profits , the paper states on the difference between them and comes up with ideas to improve the traditional Accounting Profits to reflect the real profits more faithfully .

它相比较传统会计指标而言，最大的特点就是会计调整和考虑了资本成本，可以反映企业为股东所创造的财富和实现的价值增值。

Compared to the traditional accounting indicators , its greatest feature is the accounting adjustments and taking into account the cost of capital , which makes reflecting the creating wealth and the value-added for shareholders become a reality .

比较传统会计与现代会计本质差异，透视会计政策选择的本质，指出会计政策选择行为实质是经济后果的不断博弈。

By comparing the essential difference between the traditional and the modern accounting , this paper explores the essence of accounting policy choice and points out the behavior of such choice is actually the continuous game of the economic consequences .

国际会计准则和中国会计准则下的价值相关性比较&来自会计盈余和净资产账面值的证据

Comparison of Value-Relevance Between IAS and Chinese Accounting System

作为比较，管理会计报告分析更多是聚焦在那些公司的某一部分或者公司的分支部分上。

By contrast , managerial accounting focuses much more on the parts , or segments , of a company .

第二部分提出并比较了合并会计处理三种方法的理论假设和具体方法。

Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method .

由于历史的原因，高校管理层对会计工作的管理意识比较淡薄，会计基础工作相对较为薄弱。

As a result of historical reason , university management on accounting management consciousness is weak , so is accountant foundation .

然后比较了政府会计、民间非营利组织会计及预算会计，分析了预算会计的缺陷及建立政府会计的必要性；

It also compares governmental accounting with non-profit organization accounting and budgetary accounting , and analyzes the flaws of budgetary accounting .

本文论述、比较了衡量会计风险的两种方法，提出了控制会计风险的两种战略及具体的方法。

This paper discusses and compares two means to scale accounting exposure and then explores two strategies to manage accounting exposures .

在一门远距教学课程和校园上课课程中，比较研究生会计导论课的学生表现。

Compares the performance of students in a distance education course and in the on-campus course for an introductory accounting graduate class .

企业纳税会计与财务会计的比较分析税务会计与财务会计分离前后的交易费用探析

The relationship between Tax payment accounting and finacial accounting ; Analysis for the transaction cost of the separating tax accounting from financial accounting

探索如何对一些比较规范的会计原始凭证自动作帐务处理的方法，并且给出一些与一般财务软件不同的处理方法和功能。

We explored a method with which the accountants can have the accounting-processing automating when they deal with those normative accounting source documents , and succeeded .

在我国目前的财会管理中，存在着比较严重的会计信息失真问题。会计信息失真不但不能发挥其正常作用，而且给社会带来严重危害。

Under our present financial and accounting management , there exist many serious accounting information distortion problems , which not only affect the normal functions of accounting information , but also bring serious damages to our society .

分别比较了企业会计制度、税法与传统利润的差异，从不同的核算原则、计量标准、收支标准等角度分析了差异形成的原因。

The differences between the accounting system of enterprises , tariff laws and traditional profit are compared respectively . The causes of difference are explored from different accounting principles , gauge standard , and the standard of revenue and expenditure .

在计算方法上可以运用差异法的数学手段和量化方法，确定由会计信息化贡献的收益，得到比较客观的会计信息化收益评估结果，成功地将信息化投资效益从企业运营中剥离。

The mathematical methods and quantitative means of discriminant analysis was applied in identifying the incomes contributed by accounting informatization and obtaining relatively objective evaluation results of the income of informatization . The input-output of informatization was thus successfully peeled off from enterprise operation .

比较了“会计电算化”和“电算化会计”两个概念的不同，分析了会计电算化工作的现状及存在问题，并对其今后的发展提出了建议。

By drawing a distinction between the concepts of " computer-aided accounting " and " computerization of accounting ", the authors conduct an analysis of the present state of accounting computerization and the prevailing problems , and some suggestions for the future development are also forwarded .

比较起来，财务会计分析报告主要提供过去财务业务的总结。

In contrast , financial accounting primarily provides summaries of past financial transactions .

比较与综合是会计理论进化和发展的两种机制。

Comparing and synthesis are the main power for the evolution and development of accounting theory .

通过横向比较法对实施会计电算化三种模式进行比较，指出每种方式的优缺点和适用范围。

Through three modes of the computerized accounting , and points out that the comparative advantages and disadvantages of each mode .

我国R&D投入不足、结构失调问题比较突出，而会计核算方法及信息披露上的缺陷是重要原因之一。

Defects in Accounting methods and information disclosures are of important reasons of China 's R & D inadequacy and construction disorder .