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与会计相关的论文英文译文大全及翻译

发布时间:2024-07-18 01:13:36

与会计相关的论文英文译文大全及翻译

Abstract: With the world economy the continuous progress of the integration process, enterprises accounting system must also be the same international standards in order to adapt to the reality of China's economic development needs, the Ministry of Finance revised the "Accounting Standards for Business Enterprises" and January 1, 2007 to officially take effect, large changes in intangible assets, in order to correctly understand and accounting treatment of intangible assets identified and measured by comparing the change is particularly The guidelines fully reflects the international convergence of accounting standards, sound corporate accounting system in China, improve the quality of accounting information and speed up the internationalization of China's economic development with great significance, "Accounting Standards for Business Enterprises" N 6 intangible assets is based on the original criteria were revised again , intangible criteria larger changes, the old and new accounting standards adopted by contrast, suggesting that recognition and measurement of intangible assets in the change, the correct understanding and facilitate the operation of intangible assets accounting This paper identified intangible assets and initial measurement of change and follow-up measures of intangible assets in terms of changes compared the old and new criteria intangibles changes, the new guidelines under the accounting treatment of intangible assets were studied, I finally showed that the new accounting standards for intangible assets evaluation, the positive impact of the new guidelines and weaknesses of the two aspects of its construction, aimed at studying in depth criteria accurately grasp the accounting treatment Keywords: Measuring intangible assets recognized accounting standards accounting treatment comparison

摘要:税法与会计密切相关,会计核算是确定税基的重要途径,通过会计核算可以提供企业的营业收入额以及经营过程中的流转额,从而为税法服务,更好地体现税法精神; Abstract: the tax law and accounting and accounting is closely related to the important way to determine the tax base by accounting can provide enterprise business income and business process, thus the circulation for tax service forehead, better embody the tax law spirit; 而同时,税收又是企业生产经营过程中的一项支出,会计要进行全面核算,也必然要将税收纳入其核算范围。 Meanwhile, tax is in the process of enterprise production and management accounting to a spending, comprehensive accounting, also must use taxes into its accounting 当税制变更尤其是税基变动时,会计核算必然要与之相适应,调整便成为必然。 When tax changes especially tax base changes, accounting must conesponding, adjust and become 我国目前税法体系中的 24 个税种,几乎覆盖了企业会计核算的所有环节,对一个中等规模的企业来说,涉税会计核算的工作量约占会计工作总量的三分之一。 Our current tax system in 24 taxes, covering almost all of the enterprise accounting links in a medium-sized enterprise speaking, tax accounting workload of accounting work about one third of the 从税收征管的角度看,企业涉税会计核算质量的高低决定着各税种应纳税额计缴的准确性,也制约着税收征管效率。 From the perspective of tax collection, the enterprise fords accounting quality height decide the various categories of taxes payable tax amount plan capture accuracy, also restricts the tax collection 由于目前会计人员素质还没达到高标准,涉税会计核算差错率高,税务机关势必投入大量的人力进行申报资料分析和现场稽查。 Because of the accounting personnel quality are not up to high standards, high tax accounting error ration, the tax authorities certainly will invest huge human register material analysis and on-site 从企业内部管理的层面分析,频繁的计税失误,不仅要补缴应纳的税款,还要承担滞纳金及罚款,增加了企业经营资金的意外支出。 From the enterprise internal management level analysis, frequent tax error, not only to capture, but is also responsible for pay the tax payment and fined, increased the enterprise operation fund accidental 企业接受税务稽查后,有的及时处理账务,进行纳税调整,但也有不少企业没有意识到纳税调整的重要性,补缴税款后就完事,不调整相关账务,有的虽作账务调整,但因财务人员业务不够熟练,会计处理不当,导致会计资料失真。 Enterprise accept tax inspection, some timely treatment after accounting, tax adjustment, but also have many enterprises didn't realize the importance of tax adjustment, after filling capture imposition done, doesn't adjust relevant accounting, some made for financial accounting adjustment, but enough skilled professional personnel, accountant processing is undeserved, lead to the accounting information 做好账务调整是巩固稽查成果、确保国家税收的重要一环,对企业来说也至关重要,否则可能会造成重复纳税。 Completes the billing adjustment is consolidate audit results, to ensure tax revenue for the country is important one annulus, it is also vital to enterprise, otherwise it may cause, repeat 进一步完善涉税会计核算,是加强税收征管和企业会计管理的双重课题。 Further perfecting the tax accounting, is strengthening tax collection and administration and enterprise accounting management of dual 会计核算中应交增值税的涉税会计核算大家都能够掌握,但实际操作仍然存在一些误区,本文也对该问题提出了一些解决方法。 Accounting of VAT payable in the tax accounting everyone can master, but the actual operating some misunderstanding about this problem, this paper also put forward some methods to solve 关键词:涉税会计核算; Keywords: tax accounting; 增值税会计核算; Value added tax accounting; 进项税会计核算; Income tax accounting;

Abstract: With continuous development of the world economic integration, the accounting regulation for the companies must be in accordance with international In order to meet the requirement of the economic development for our nation, the Ministry of Treasury has amended the Accounting Regulations for the Companies taking effective on the 1st of Jan 2007, including the dramatic changes for the intangible As for the correct understanding and accounting practice, it is essential to make comparisions between acknowledgment and changes for calculation of intangible This regulation like the direction of International Accounting Regulation, is of great significance in perfecting our accounting system, improving accounting information and fastening the steps of Chinese economy with international No 6 of Accounting Regulations for the companies is the intangible assets, amended on the basis of previous one with dramatic changes undertaken and it is much easier to understand and process the intangible assets by comparing with the old Regulations to highlight acknowledgement and calculation of intangible By means of comparing the two aspects of changes in acknowledgement and initial computation of intangible assets and consequent computation of intangible assets, This article dedicated itself to the research of the accounting process of intangible assets in the new Eventually, it reflects my own evaluations on the intangible assets under the new regulations and advice by understanding the positive influences and disadvantages aiming to grasp the spirit of regulation and master the technique of accounting 3 Keywords: intangible assets, acknowledgement of computation, comparision of accounting regulation, process of Addition: Comparision between acknowledgement and computation of intangible assets under old and new accounting regulation as well as process of

In China, internal audit is an important component of the auditing and supervision, with the establishment of a modern enterprise system, and improve the internal audit, the framework to reconstruct, internal audit scope of business need further expansion, the research of internal audit and become Reinforcing the enterprise internal audit is to establish an enterprise as a legal person system and the system of property rights, but also needs to ensure enterprise assets value of the property owners, maintenance and legitimate rights and interests of the business The enterprise internal audit work to do to give full play to its supervision and verification and staff, etc Key words: the internal audit function

与会计相关的论文英文翻译版

What is an accounting? accounting is a business language, it must be reflected by the current economic reality content business, the reality of economic issues how to display and description is true about important issues, there are views “ accounting is in money as the main unit of measure to voucher on the basis of special techniques, a principal economic activities for a comprehensive, integrated, continuous, checking and supervision, and regularly to provide accounting information in an economic and administrative ”If we put it out with a simpler name called, it is: “ accounting is an economic management activities ”, a little clearer: ” “ accounting is active, it has a unity, All things considered, the accounting is more than a To learn accounting, you have to master the science of learning is to learn the key to this course: to grasp the basic concepts of accounting, the basic The basic method, basic Note three contact: to note that various economic links between the to note that the links between the accounts, pay attention to accounting methods between contact:III handling three to deal with the relationship between the full and focal to deal with a good understanding and to deal with the relationship between the self-study and face to faceWhat is the future of accounting? as I'm concerned, the accounting future is today's hard I'm not going to predict the future, but I have to work hard in today's working environment in the future will continue to change, and the employment situation will also be aggravating, and upward mobility and competition is bound to be eliminated and accounting this post and talents who are falling behind isMy mother is an old accounting, she once told me: “ not in accordance with the accounting rules and regulations, is not a qualified accountant; just press the accounting rules and regulations, is not a qualified accountant; protection of interests of substance over form; enforcement system in the form of the substance is more important than; to deal with all complicated things the best way to capture the essence, simplify ” This is our accounting working environment with easy-to-just a short walk away, look at our how to do Now that half a semester of study, my understanding of accounting and one step further and take it to the financial statements:Financial statements also called external financial statements, is transactions'effect for banjiachi transactions'effect financial position and operating in the financial statements,The financial statements reflect company period operating results and financial position of the change in the financial statements are available from six ways to discover problems or A look at the income statement of income and this year, compared to last year revenue growth falls within a reasonable The second of Three long-term investment is Four look at other students'payment is Five for any related party transactions,Six at the cash flow statement is to reflect the movement of funds, cash injection and look for the causes and

Abstract: Accounting, as an information system, was used to provide the financial information, which had played important role in enterprise Accounting information processing had been developed from the handwork processing to computer accounting As the result, the pattern of traditional accounting was gradually broken and new accounting minds and theory were established, which didn’t only promote the accounting development and reform, but also improved computer accounting to be perfected and developed This paper, based on discussing the computer accounting and its features, deeply studied the computer accounting impact on traditional accounting, and pointed out computer accounting had some influences on accounting theory, accounting practice, audit and internal control of traditional Keyword: accounting theory; accounting practice, audit; internal control自己翻译的,希望对你有帮助。

摘要:税法与会计密切相关,会计核算是确定税基的重要途径,通过会计核算可以提供企业的营业收入额以及经营过程中的流转额,从而为税法服务,更好地体现税法精神; Abstract: the tax law and accounting and accounting is closely related to the important way to determine the tax base by accounting can provide enterprise business income and business process, thus the circulation for tax service forehead, better embody the tax law spirit; 而同时,税收又是企业生产经营过程中的一项支出,会计要进行全面核算,也必然要将税收纳入其核算范围。 Meanwhile, tax is in the process of enterprise production and management accounting to a spending, comprehensive accounting, also must use taxes into its accounting 当税制变更尤其是税基变动时,会计核算必然要与之相适应,调整便成为必然。 When tax changes especially tax base changes, accounting must conesponding, adjust and become 我国目前税法体系中的 24 个税种,几乎覆盖了企业会计核算的所有环节,对一个中等规模的企业来说,涉税会计核算的工作量约占会计工作总量的三分之一。 Our current tax system in 24 taxes, covering almost all of the enterprise accounting links in a medium-sized enterprise speaking, tax accounting workload of accounting work about one third of the 从税收征管的角度看,企业涉税会计核算质量的高低决定着各税种应纳税额计缴的准确性,也制约着税收征管效率。 From the perspective of tax collection, the enterprise fords accounting quality height decide the various categories of taxes payable tax amount plan capture accuracy, also restricts the tax collection 由于目前会计人员素质还没达到高标准,涉税会计核算差错率高,税务机关势必投入大量的人力进行申报资料分析和现场稽查。 Because of the accounting personnel quality are not up to high standards, high tax accounting error ration, the tax authorities certainly will invest huge human register material analysis and on-site 从企业内部管理的层面分析,频繁的计税失误,不仅要补缴应纳的税款,还要承担滞纳金及罚款,增加了企业经营资金的意外支出。 From the enterprise internal management level analysis, frequent tax error, not only to capture, but is also responsible for pay the tax payment and fined, increased the enterprise operation fund accidental 企业接受税务稽查后,有的及时处理账务,进行纳税调整,但也有不少企业没有意识到纳税调整的重要性,补缴税款后就完事,不调整相关账务,有的虽作账务调整,但因财务人员业务不够熟练,会计处理不当,导致会计资料失真。 Enterprise accept tax inspection, some timely treatment after accounting, tax adjustment, but also have many enterprises didn't realize the importance of tax adjustment, after filling capture imposition done, doesn't adjust relevant accounting, some made for financial accounting adjustment, but enough skilled professional personnel, accountant processing is undeserved, lead to the accounting information 做好账务调整是巩固稽查成果、确保国家税收的重要一环,对企业来说也至关重要,否则可能会造成重复纳税。 Completes the billing adjustment is consolidate audit results, to ensure tax revenue for the country is important one annulus, it is also vital to enterprise, otherwise it may cause, repeat 进一步完善涉税会计核算,是加强税收征管和企业会计管理的双重课题。 Further perfecting the tax accounting, is strengthening tax collection and administration and enterprise accounting management of dual 会计核算中应交增值税的涉税会计核算大家都能够掌握,但实际操作仍然存在一些误区,本文也对该问题提出了一些解决方法。 Accounting of VAT payable in the tax accounting everyone can master, but the actual operating some misunderstanding about this problem, this paper also put forward some methods to solve 关键词:涉税会计核算; Keywords: tax accounting; 增值税会计核算; Value added tax accounting; 进项税会计核算; Income tax accounting;

与会计相关的论文英文译文大全

摘要:税法与会计密切相关,会计核算是确定税基的重要途径,通过会计核算可以提供企业的营业收入额以及经营过程中的流转额,从而为税法服务,更好地体现税法精神; Abstract: the tax law and accounting and accounting is closely related to the important way to determine the tax base by accounting can provide enterprise business income and business process, thus the circulation for tax service forehead, better embody the tax law spirit; 而同时,税收又是企业生产经营过程中的一项支出,会计要进行全面核算,也必然要将税收纳入其核算范围。 Meanwhile, tax is in the process of enterprise production and management accounting to a spending, comprehensive accounting, also must use taxes into its accounting 当税制变更尤其是税基变动时,会计核算必然要与之相适应,调整便成为必然。 When tax changes especially tax base changes, accounting must conesponding, adjust and become 我国目前税法体系中的 24 个税种,几乎覆盖了企业会计核算的所有环节,对一个中等规模的企业来说,涉税会计核算的工作量约占会计工作总量的三分之一。 Our current tax system in 24 taxes, covering almost all of the enterprise accounting links in a medium-sized enterprise speaking, tax accounting workload of accounting work about one third of the 从税收征管的角度看,企业涉税会计核算质量的高低决定着各税种应纳税额计缴的准确性,也制约着税收征管效率。 From the perspective of tax collection, the enterprise fords accounting quality height decide the various categories of taxes payable tax amount plan capture accuracy, also restricts the tax collection 由于目前会计人员素质还没达到高标准,涉税会计核算差错率高,税务机关势必投入大量的人力进行申报资料分析和现场稽查。 Because of the accounting personnel quality are not up to high standards, high tax accounting error ration, the tax authorities certainly will invest huge human register material analysis and on-site 从企业内部管理的层面分析,频繁的计税失误,不仅要补缴应纳的税款,还要承担滞纳金及罚款,增加了企业经营资金的意外支出。 From the enterprise internal management level analysis, frequent tax error, not only to capture, but is also responsible for pay the tax payment and fined, increased the enterprise operation fund accidental 企业接受税务稽查后,有的及时处理账务,进行纳税调整,但也有不少企业没有意识到纳税调整的重要性,补缴税款后就完事,不调整相关账务,有的虽作账务调整,但因财务人员业务不够熟练,会计处理不当,导致会计资料失真。 Enterprise accept tax inspection, some timely treatment after accounting, tax adjustment, but also have many enterprises didn't realize the importance of tax adjustment, after filling capture imposition done, doesn't adjust relevant accounting, some made for financial accounting adjustment, but enough skilled professional personnel, accountant processing is undeserved, lead to the accounting information 做好账务调整是巩固稽查成果、确保国家税收的重要一环,对企业来说也至关重要,否则可能会造成重复纳税。 Completes the billing adjustment is consolidate audit results, to ensure tax revenue for the country is important one annulus, it is also vital to enterprise, otherwise it may cause, repeat 进一步完善涉税会计核算,是加强税收征管和企业会计管理的双重课题。 Further perfecting the tax accounting, is strengthening tax collection and administration and enterprise accounting management of dual 会计核算中应交增值税的涉税会计核算大家都能够掌握,但实际操作仍然存在一些误区,本文也对该问题提出了一些解决方法。 Accounting of VAT payable in the tax accounting everyone can master, but the actual operating some misunderstanding about this problem, this paper also put forward some methods to solve 关键词:涉税会计核算; Keywords: tax accounting; 增值税会计核算; Value added tax accounting; 进项税会计核算; Income tax accounting;

iwilltrymybesttostudysubjects,studyismymostimportantthings,i'manactive,intheschool,perhapssomeonethinksit'ibelivethatifyoutryyourbest,henewtermwasbegin,ithinkit'duringthefirstyear,lyimustworkhardonmyenglish,ihopeicanenjoymyselfinthefirstyear,andhaveagoodgrades!我会尽我最大努力来学习,我会纠正我的缺点和静心来学,我主要是学习,它是我最重要的事,我是知道的。我是一个积极的,可爱和聪明孩子,在学校,我最喜欢的科目是数学也许有人认为是很困难的,但是我喜欢它。相信我,如果你拼尽全力,什么都可以做得很好。新一届的开始,但它是我的第一年,我的高中生活。我认为这会非常有趣而繁忙的。在第一年,我必须做我的英语更好。因为我很喜欢学习英语。不仅我要努力的我的英语水平,但必须在我的其他科目的努力。他们都是非常重要的。我希望我可以享受第一年自己,并有好成绩!

Financial risk objectively and widely exists in all enterprises’ financial activities, and it is of great significance in realizing the financial goal of a Thus, it can not be avoided and It is predicted that, in the near future, most Chinese companies will enter the new financial-directed management And risk financing is an important problem in the future fnancial Therefore, how to effectively resist and keep away from all risks and crisis ,is an important problem that must be researched and solved in finnacial This is of great importance in the innovation and development of a To achieve effective financial management and strengthen the risk management mechanism, the enterprises must firstly understand the origin and charcateristics of financial risk, then predict and evaluate it correctly, and then control and keep away from it Only by this way, can enterprises minimise the lost and make biggest

与会计相关的论文英文翻译成中文

不同的观察家们说,在当今全球经济作为一个转型的'知识经济' ,或'信息社会' 但规则和惯例,成功的决心,在工业经济中的20世纪的需要改写了 互联世界中的资源,如技术诀窍更为重要,比其他经济资源 这次发布会重点介绍了最近的思考和发展,并提供指导,制定适当的组织策略,以成功进入新的 千年 它总结主要结论从我们的动态数据库和研究分析 越来越感兴趣的各种管理作家已有数年突出的作用,知识和智力资本的企业 价值的高科技公司,如软件公司和生物技术公司, 不是实物资产作为衡量会计师,但它们的无形资产,如知识和专利 过去几年中已越来越认识到,会计机构和国际机构,知识是最关键因素 生产 例如,经合组织的调查组'人力资本' ,也作用知识在国际的竞争力 几个会议于1997年,其中包括一个由世界银行赞助的, 寄予知识,牢固地确立在繁华的经济议程 动力,我们的分析表明,三个相互联系的动力正在改变业务规则和提高国家竞争力: •全球化的市场和产品更具有全球性 产品由耐克和维尔已知全世界 今天,甚至资产产权正在成为全球性的 因此,许多公司外包制造和软件开发到遥远地方 •信息/知识强度高效生产依靠信息和技术诀窍; 70%以上的工人在经济较发达的信息工作者; 许多工厂工人,用他们的头以上的手中 ·网络连通的发展,如因特网带来的'地球村'越来越近了 最后的结果是,产品和服务得以发展,买卖, 在许多情况下,即使现货电子网络 电子商务提供了许多好处,就节约费用, 效率和市场范围较传统的物理方法特色知识经济不同于传统经济的几个关键 方面:从经济学不是匮乏,而是富足 不同于一般的资源消耗,在使用时,信息和知识可以共享的,实际上,通过增加应用

Soundness of the principle that the precautionary principle is the accounting one of the basic principles to be As China's market economy development, enterprise management, and increased risk increasing complexity of economic relations, in order to prevent the exaggeration of assets, maximize profits and other phenomena occur at the same time in order to prevent risks and risk mitigation needs, and for stakeholders to provide more real - reliable accounting information, the application of sound accounting practices the principle becomes particularly However, due to deficiencies in the robustness of the principle itself, making the principle of stability exist in the application process a wide variety of problems, to make the principle of sound to maximize the benefits, we must correctly understand and apply the principle of In this paper, the meaning of the principle of robust start to introduce the principle of a sound basic requirements and principles of sound accounting practice in the application of our need for a sound principle discussed in detail in our concrete application of the accounting practice and the existence of the practical problems and made a correct application of the principle of sound Key words: soundness principles; accounting practices; proper use ofPlease do not use "on-line translation of" automatic translation, that

会计学是专门研究会计的理论与方法的一门应用性学科。它是从会计实践中抽象出来,用以指导实践的理论。会计学属于经济科学。它运用一系列经济理论和范畴来建立它的概念和方法。会计学属于管理科学。它分担着经济管理的一个特定方面。会计学与数学关系密切。各种会计方法和技术都离不开数学。会计学与统计的关系。都对社会经济活动进行数量化描述。 会计学按其研究内容,主要有基础会计、财务会计、财务管理、成本会计、管理会计和审计学等重要分支。 基础会计阐明会计的基础知识、基本方法和技术。 财务会计阐明会计处理各项资产、负债和所有者权益的基本理论和方法;财务管理研究资金的筹措、管理、有效利用的理论和方法。 成本会计阐明成本的预测、计划、计算、分析、控制和决策的基本理论和方法。 管理会计阐明如何结合企业经营管理,综合地利用企业会计信息的基本理论和方法。 审计学阐明对经济活动的合法性、合规性、合理性及效益性进行检查监督的基本理论和方法 根据使用资料的对象不同,分为财务会计与管理会计; 根据会计主体的性质不同,分为营利组织会计与非营利组织会计; 根据会计对象的范围不同,分为宏观会计与微观会计。Accounting is the study of accounting theory and methods of application of a It is an abstract from an accounting practice out of theory to guide Accounting for Economic S Its use of a range of areas of economic theory and to establish its concepts and Accounts belonging to management Its share of economic management in a specific Accounting and mathematics are closely Various accounting methods and techniques can not be separated from Accounting and Statistics Socio-economic activities on the number of Accounting according to their research, the main basis of accounting, financial accounting, financial management, cost accounting, management accounting and auditing and other important branches of Basic accounting knowledge to clarify the basis of accounting, basic methods and Clarify the accounting treatment of financial accounting of the assets, liabilities and owner's equity of the basic theory and methods; financial management of research funding, management, effective use of the theory and Cost accounting to clarify the cost of the forecast, planning, calculation, analysis, control and decision-making of the basic theory and Management accounting to clarify how to combine business management, integrated business accounting information use the basic theory and Auditing to clarify the legality of economic activity, compliance, reasonable and effective inspection and supervision to carry out the basic theory and methods Use information in accordance with different targets, divided into the financial accounting and management accounting; According to the different nature of accounting entity, divided into profit-making organization non-profit organizations accounting and accounting; In accordance with the scope of different objects, divided into macro-and micro-accounting

Abstract: accounting behavior refers to accounting behavior in accordance with accounting behavior target request, to follow certain rules, by using the accounting the discipline of the specific theoretical methods, means, the accounting subject because of its economic activity and trigger transactions or events and case, namely accounting events processing, the formation of accounting information and passed to its users of a kind of practical The market economic system to establish and perfect the although to accounting work puts forward new requirements, but this is not equal to accounting behavior can naturally reaches and adapt to these This is because under the condition of market economy accounting personnel in multiple benefit main body's center, by diversification benefits driver, accounting personnel professional ACTS also unavoidably driven by the main Part of the moral quality is low

与会计相关的论文英文翻译怎么写

Abstract: Accounting, as an information system, was used to provide the financial information, which had played important role in enterprise Accounting information processing had been developed from the handwork processing to computer accounting As the result, the pattern of traditional accounting was gradually broken and new accounting minds and theory were established, which didn’t only promote the accounting development and reform, but also improved computer accounting to be perfected and developed This paper, based on discussing the computer accounting and its features, deeply studied the computer accounting impact on traditional accounting, and pointed out computer accounting had some influences on accounting theory, accounting practice, audit and internal control of traditional Keyword: accounting theory; accounting practice, audit; internal control自己翻译的,希望对你有帮助。

[summary] At present, our accounting information exposed the problem, more in information has been seriously affected our normal economic order and economic this article mainly from the account information of the reasons for making the subjective and objective approach in the analysis of the reasons for further raised some solution to the information of the measures and [the key words] fathering accounting information distort, improving accounting information quality , reason and countermeasures

The changes in Global climate change has brought panic to the Energy conservation is imperative, many countries have praised a low carbon economy as a way to reduce greenhouse gas Low-carbon economy is actually a converted industrial civilization to ecological If low-carbon economy is to have a healthy and sustainable development, it needs supports from the balance of accounting, while to build a balance economic concept of low-carbon Both of them have a common intersection, consumers, resources and environment, corporate human These mutual promotion and common development interact with each The impetus of economic globalization, a well balance economy in construction has become an important part of China's socialist At the same time, democracy, rule of law, fairness, honesty and other features such as economy, would becomeit an important part of forming an harmonious

会计是经济管理的重要组成部分,在加强经济管理和财务管理,维护社会主义市场经济秩序中发挥着重要作用。会计人员是会计工作的主体,会计人员的职业道德直接影响会计工作的质量、国家和企业利益,因此,会计人员的职业道德必须加强。Accounting is important part of economic It plays a crucial role in reinforcing economic management and financial management, as well as safeguarding the order in socialist market Accountant is the entity of Their professional ethics will directly affect the quality of accounting and the benifits of the country and the Thus, the professional ethics of accountant must be 当前财会工作中存在的许多问题,所以,本文从会计职业道德的含义、特征、作用来重新认识并阐述会计人员职业道德的重要性及应具备的基本素质,以及如何加强会计人员自身职业道德品质的建设,层层展开,论述会计人员的职业道德。There shows up a great many problems in current So, this article starts by the signification, characters, functions of professional ethics, relearns and states the the importance of professional ethics and basic qualities for accountants, and also talks about the methods of cultivating accountant's professional It discusses the accountant's professional ethics step by

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