| 1. | This is the key step in the accounting cycle 这是会计循环的关键步骤。 |
| 2. | Journalize transactions the second step in the accounting cycle is to record the results of transactions in a journal 作为原始凭证,日志提供所有实体交易的流水帐。 |
| 3. | The accounting cycle is the process by which companies pro ? duce their financial statements for a specific period of time 会计循环是指特定会计期内财务报表而必须经过的全部过程。 |
| 4. | Accounting cycle is a complete system of accounting procedures that are repeated in the same order during each accounting period , which includes six procedures that will be discussed below 会计循环是每一个会计期间重复进行的由全部会计程序构成的一个完整的体系,它由下面将要讨论的六个会计程序构成。 |
| 5. | Step 1 . analyze tra actio and busine documents the first step in the accounting cycle is to analyze tra actio and busine documents ? the sale invoices , check stu , and other records that are evidence of those tra actio 第一步:分析交易过程和商业文书会计循环的第一步是分析交易过程和商业文书(销售发票、支票存根和其他交易记录凭证) 。 |
| 6. | Step 1 . analyze transactions and business documents the first step in the accounting cycle is to analyze transactions and business documents ? the sale invoices , check stubs , and other records that are evidence of those transactions 第一步:分析交易过程和商业文书会计循环的第一步是分析交易过程和商业文书(销售发票、支票存根和其他交易记录凭证) 。 |
| 7. | However , in the new age the traditional accounting cycle based ais does not live up to information users " expectations . therefore it is of necessity to reconstruct a new event based ais for the users initiatively to process and retrieve information they needed in real time . meanwhile , internet and database techniques and business process reengineering ( bpr ) significantly serve as the solid foundation of reconstruction 而会计信息需求是会计信息系统发展的动力之一,由于传统基于会计循环的会计信息系统似乎不能满足信息使用者的需求,因此,有必要重构新型的基于事件的会计信息系统,使会计信息使用者能够实时、自主地按其需求进行加工和提取信息,而有效地构建新型的会计信息系统则需要业务流程重组、网络技术和数据库作基础。 |
| 8. | Such topics are covered with expectation of establishing the theoretical basis the establishment of theoretical basis paves out of the obstacles for the foundation of accounting system of human resource accounting studied in the paper . as far as operation is concerned , a set of accounts , the steps in accounting cycle are designed , and some financial reports such as balance sheet , income statement statement of retained earnings and statement of cash flows are improved . also , some methods to measure human resource are specially choosed for some accounts in the paper , which makes the operation of the accounting cycle easier 在实务操作上,本文根据所确立的几个关键概念,设计了一套科目体系,核算流程和帐务处理方法,并以此对现有的“资产负债表” 、 “损益表” 、 “现金流量表” 、 “利润分配表”等财务报告进行改进,在对人力资源的计量上,按照本文所涉及到的相关科目选择了一些计量方法进行计量,使得本核算体系更具有可操作性。 |