object of accounting meaning in Chinese
会计对象
Examples
- The object of accounting policy choice is to maximize the interest of the stakeholders in the premise of the accounting object
会计政策选择的目标是在服务于会计目标的前提下，达到利益相关者的价值最大化。 - The object of accounting reports of the corporation involved in the reorganization is different from when that of the corporation in normal operational state because of the changed accounting entity , in effect of original entity ' s accounting postulate on the changed accounting entity ' s controlling right , etc . the historical cost information based on going concern of original accounting entities wo n ' t satisfy the different demands of accounting information in the reorganization process . based on the discussion of the theory of asset reorganization accounting , chapter 4 inquires into accounting practice according to the different types of asset reorganization
重组整合阶段会计工作的基本点包括： ( 1 )按照资产重组方案和企业具体经营目标的要求对重组后续工作进行控制，包括成本控制、资产使用控制、效益控制等； ( 2 )按会计准则的要求结合企业的经营规模和管理特点建立财务会计制度，内容涉及会计工作机构设置、会计人员配备与分工、会计核算组织等； ( 3 )按企业经营特点和管理要求建立内部管理会计系统，包括预测决策系统、责任控制与责任核算体系、业绩评价与考核系统等。 - With the deepening of the integration of international economy and the rapid progress of information technology , great changes have taken place in accounting science , including great development of the objects of accounting , more uncertainty of accounting , more confuse distinction among accounting entity and mutable environment of accounting
随着国际经济一体化的深化以及计算机技术和网络技术的进步，打破了企业经营时间和空间的限制，极大拓展了会计对象的内涵与外延，同时也增加了会计的不确定性，给会计学的发展提出了许多新问题。 - Alter analyzing the speciality about the ecological benefits of forest , taking some related principles and items in the accounting standards as reference , this thesis discussed the speciality in accounting the ecological benefits of forest value and had the conclusion that the ecological benefits of forest value is the special intangible asset , it should be recognized and measured with its fair value , it should be the object of accounting in a forest enterprise
摘要文中分析了森林生态效益的特殊性，借鉴会计准则的相关原则及条款，对其价值的会计特殊性进行了探讨，认为森林生态效益价值是特殊的无形资产，应该以公允价值对其进行会计确认和计量，并将其纳入营林企业会计核算。 - The forth chapter has introduced the subject and object of accounting information market and also its scope , attributes and characteristics . the scope of it ' s object covers accounting information produced by accountant inside economic units and disclosed towards outside user in the forms of accounting documents
文章认为，会计信息市场的客体范围应是由经济单位内部会计人员收集加工而成、以一定的会计文件为载体形式向经济单位外部报送或传递的那部分会计信息；其使用价值和价值的双重属性有别于一般商品。