行业会计

行业会计研究促进国家统一会计规范的完善。

Industry accounting research consummate national accounting norm .

行业会计研究是一般会计理论在行业中的应用；

Industry accounting research is the appliance of general accounting theory in different industries ;

国际采掘行业会计研究综述

Review on Accounting of International Extractive Industry

行业会计研究的未来有如下的趋势：行业会计研究必然存在；

The trends of future industry accounting research are below : industry accounting research must exist ;

“两则”和行业会计制度缺陷造成了企业会计信息质量偏低；

The obstacles of business accounting system have caused the low quality of enterprise accounting information ;

如何根据以上的趋势进行行业会计的研究，本文提出了一些建议和方法。

How to continue industry accounting research based on the above trends , penman gives some suggests and methods .

积极吸取民间对行业会计研究的成果以加强对行业会计的研究；同时，依托高校的科研实力进行行业会计的研究。

Absorbs the succeed of industry accounting research from civilian and uses the advantages of the institutes to strengthen it .

近期而言，达到统一要力图做到：1.各行业会计核算标准的统一；

So it is urgent to achieve the following points : 1 . The standard of every branches should be unified ;

目前，我国已开始实行统一行业会计制度，向会计国际化发展更进了一步。

At present , China has begun a unified accounting system for industries to the development of international accounting has taken one step further .

行业会计是指存在于某一行业中，在行业中得到公认，对该行业内的会计核算乃至财务管理有制约力的会计。

Industry accounting is an accounting that exists in an industry is generally accepted in the industry and dominates the accounting system and financial management in the industry .

我国要由行业会计制度向具体会计准则方向转换，这会影响经济管理权界的变化和经济利益的再分配。

In China , the accounting system is changing from industry accounting to concrete accountancy principles , which will influence economy management and the re-distribution of economic benefit .

我国现行基本会计准则、收入具体准则及行业会计制度的相关规定中存在许多矛盾和缺陷。

There are many shortcomings and contradiction in the present basic accounting principles , actual income standards and concerned stipulations in occupation accounting regulations currently in effect in China .

本文通过金融企业和商品流通企业两者经营特点和会计核算特点的比较，指出两个行业会计既具有各自自身的固有特点，又有着一些相同、相似之处。

By comparing the characteristics of management and accounting in the financial and commodity circulation enterprises , the paper indicates that both enterprises share some similarities and differences apart from their inherent characteristics .

第四章笔者根据以上分析，构建出了各行业会计人员管理体制的形式，并对其中的具体问题进行了分析与探讨。

In the last chapter , the author designs the forms of accounting management system in all kinds of industries basing on the analysis above and gives his analysis and discussion about the details as well .

我国在会计制度方面实施了以《企业会计准则》以及13个行业会计制度为主要内容的会计改革，实现了我国会计制度从计划经济模式向市场经济模式的转变和过渡。

The Enterprise Accounting Principles and 13 Industry Accounting Systems were implemented as the main contents of the reform , which achieved the transition of our accounting system from the planned economy to the market economy .

于1999年1月1日起实施的《企业会计准则&投资》在许多方面与原行业会计制度和《股份有限公司会计制度》有较大的差异，突出表现为稳健原则得到了较好的反映。

Accounting Standard for Business Enterprises : Investment 》, which becomes operative as from 1 January 1999 , makes big diference in many ways comparing industry accounting system and 《 Accounting Rules for Share Corporation 》 .

第二章介绍了国内外关于油气行业会计核算的主要难题，并结合我国实际，提出我国油气企业目前急需解决的会计核算问题。

The second chapter introduces the main puzzles in oil industry all over the world . Integrated with our practice , it puts forward the questions that we are in great need of solve the accounting treatment problems .

企业会计准则和行业会计制度均对企业的投资核算作出了明确的规定，通过有关规定的比较，能使企业正确进行会计投资核算，发挥会计的核算监督作用。

Bussiness accounting standards and trade accounting system both have specific regulations about the bussiness investment accounting . By comparing the relative accounting regulations , Enterprises will correctly make accounting investment and further develop accounting 's supervisory role .

本文通过对权威的、有代表性的会计类学术刊物的调查、分析，勾画出我国行业会计研究的现状，即：整体上行业会计的研究逐步削弱、处于低谷，具体到不同行业略有不同。

This paper investigated and analyzed some authorial and representative accounting research publication , present the state of the industry accounting research in our country , that , in the whole , the industry accounting research is weakening and not enough .

从林纸一体化看造纸行业环境会计核算及信息披露

Environmental Information Disclosure and Accounting of Pulp and Paper Industry

我国金融行业系统会计业务流程再造研究

Research into restructure of accountant business flow in China 's financial industry

构建建筑行业环境会计信息的思考

Reflections on Constructing Environmental Accounting Information in Building Trades

通过对新的会计准则和一系列保险会计处理规定和解释的分析，可以明确当前我国人寿保险行业的会计计量情况。

Through a new series of accounting standards and the accounting rules , you can see the measurement of the current life insurance in China .

最后对出现各种问题的原因进行分析，并通过以上的分析，在完善石化行业环境会计信息披露方面提出了有针对性的建议。

Finally , according as the analysis to the reasons caused various problems , puts , forward some proposals to perfect the environmental accounting information disclosure in petrochemical industry .

行业成本会计规则的制定目标与企业一般成本会计准则的制定目标基本相同，只是比企业一般成本会计准则更具强制性和规则性。

Cost accounting rules of the industry and the general cost accounting standards have the same goals , but cost accounting rules of the industry are mandatory and regularity .

于此同时，房地产行业由于会计核算复杂、涉税事务较多，征管难度大，使得对其的企业所得税税收管理中存在较多问题，特别是纳税评估工作存在较大困难。

At the same time , because of complex accounting , lots of tax affairs , tax collection and management of the real estate industry is very difficult , especially the tax assessment work .

由于零售业、信息技术业和房地产业有其自身的经营特点，在会计处理上也存在很大差异，使在不同阶段同一会计制度对不同行业的会计信息价值相关性的影响不同。

Because of retail , high-tech industry and estate have their own management features , exacting differences in accounting treatment , so , the affect of accounting information relevance is different for different industry in the same accounting system of different stages .

通过突出银行的特点，从而区别于其他行业的会计信息披露。（3）第二章揭示了我国商业银行会计信息披露现状以及存在的问题分析。

Through the outstanding characteristics of the bank , which is different from other industry accounting information disclosure . ( 3 ) The second chapter reveals the accounting information disclosure of commercial Banks in China present situation and existing problems of the analysis .

虽然现行的《企业会计制度》比较适合企业经营多元化发展和国际化发展的要求，但在结构上缺乏完整性和系统性，并没有覆盖房地产开发企业等特殊行业的会计实务。

Although the existing Accounting Standard is more appropriate for the businesses variety development and globalization trend , but it still lacked of the complexity and systematic , by the way , the new Accounting Standard had not tackled the areas to some special businesses .

比如，如果你是通用汽车（GeneralMotors）的会计，就可以寻找其它行业中需要会计的公司。

If you 're an accountant at General Motors , for instance , look for companies in other industries that need accountants .