会计账户

传统成本计量模式是嫁接在会计账户系统之上的。

The mode of traditional costing measurement is grafted on the account system of accounting .

环境会计账户体系的设置要求推进会计账户的绿色化，建立绿色资产账户、绿色负债账户、绿色支出账户、绿色收益账户；

The establishment of account systems of the environmental accounting demands pushing on the " green " of the accounts and setting up green assets account , green liabilities account , green expenditure account and green income account .

成本会计账户的设计与运用问题探讨

The design and application of the costing accounts

成本会计账户是成本会计的工作语言，其设计的好坏是成本会计核算能否有效运行的关键。

The accounts are the language of the cost accounting , whose design is the critical factor of the effective costing .

本文主要介绍重要性原则在会计账户的设置、会计处理方法的选择和会计信息的披露等方面的具体运用。

The paper deals mainly with the application of principle of materiality in the setting of accounts , selection of accounting process and disclosure of accounting information etc.

设置改革现行的账户体系，设置简洁而适用的会计账户对增值税进行会计核算，能够减少企业纳税核算和申报的工作量，为企业和国家提供更精确的纳税信息。

Establish and reform the current account system , and establish the concision but suitable account for checking the value-added tax , can reduce the workload for the business enterprise to declare and pay tax , and provide more accurate information of tax for nation and the business enterprise .

并改进相关会计科目和账户的设置以及会计信息披露方式。

The relevant accounting headings , accounts and the improvement of information disclosure are also discussed in this thesis .

应注意，收益汇总账户只在会计期末结清账户时才使用。

Note that the income summary account is used only at the end of the accounting period when the accounts are being closed .

资产负债表的编制是以全面、综合理解会计要素、会计账户和会计恒等式为基础的。

Drawing up the balance sheet is based on understanding accounting key elements , account and accounting identical equation completely and comprehensively .

在微观方面，主要包括物流成本会计科目、会计账户的建立以及如何进行核算与成本分析等。

In the microscopic aspect , the part mainly includes logistics cost accounting subject , establishment of account , as well as how to carry on calculation and cost analysis and so on .

可持续发展框架下的环境会计问题研究&兼论会计账户与会计报表的绿色化

The study on the environmental accounting under sustainable development framework

与环境会计要素的确认与计量一样，环境会计账户设置和环境会计信息披露也都是环境会计制度的重要组成内容，都是本文的重点。

The design of environmental account system and the disclosure of environmental information both are the important components and the emphasises of EAS .

构建政府预算会计的关键是根据政府预算执行的关键步骤设置预算会计账户，对预算的批复及执行的过程进行记录和反映。

And , the key of constructing budgetary accounting is setting the account according to the procedure of budgetary execution .

它直接从会计对象这一角度来研究会计理论，对会计对象、会计账户、复式记账等会计基本理论进行系统、科学而卓有成效的研究。

It has obtained great success of researching on the accounting object , accounts and the way of duplex keeping-books from the view of accounting object .

对现有的计量方法进行了比较，分析了高校人力资源成本会计的核算范围和构成因素，在此基础上设置了高校人力资源成本会计的账户，并且进行账务处理，编制改进后的报表。

This paper compares the existing measurement methods , Analyzes the calculation scope and composition factors of universities human resources cost accounting , Based on these , The paper sets accounts of universities human resources cost accounting and makes accounting treatment , compiles the modified reporting .

因而，有必要在会计领域中对人力资源的会计属性、计量原则进行深入研究，并在此基础上进一步探讨人力资源的会计核算模式、账户设置及核算方法。

Therefore , a thorough study on the nature of accounting , accounting principle of labor force resource in the accounting field are necessary ard valuable as the base for further approach on accounting calculation model , account establishment and accounting method of the labor force resource .

本文主要研究人力资源成本会计、人力资源价值会计、人力资源权益会计三种会计模式，通过对三种模式的研究分析，对人力资源历史成本的会计模型账户设置提出新的看法；

This paper deals with three models of accounting & human resource cost accounting , human resource value accounting , and human resource authority accounting . By the analysis of these three models , the paper has a new approach to designing accounting model accounts of human resource cost accounting .