Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it.

There are two schools of accounting objective: decision usefulness and accountability.

目前,在对会计目标的认识上,存在着决策有用学派和受托责任学派.

Revenue and expense accounts are closed at the end of each accounting period.

每个会计期末都要结清收入和费用帐户.

Conventional accounting statements are not adjusted for change in the value of the dollar . Accounting Period.

传统的会计报表不因为币值变化而调整.

Current assets refer to the companies who want to convert into cash within the accounting period.

流动资产指在财务年度内企业能转换成现金的那部分资产.

Article 37 Profit is the operating result of an enterprise over a specific accounting period.

第三十七条利润是指企业在一定会计期间的经营成果.

It is an analysis of the retained unappropriated earnings accounts for this accounting period.

这是对会计期内留存非专用的收益账户的分析.

Therefore, it is necessary to make the adjusting entries at the end of an accounting period.

因此, 就有必要在会计期间终了时作调整分录.

Accounting policies adopted be applied consistently from period to period and shall not be changed arbitrarily.

企业的会计核算方法前后各期应当保持一致,不得随意变更.

Jack E . Kiger , Stephen E . Loeb , Gordon S . May, Accounting Principle, Revised Printing, Random House 1998.

吴水彭主编, 《会计学原理》, 辽宁人民出版社,1999年.

Also had learned accounting principle.

也学过会计学原理.

To become familiar with the hotel payroll accounting procedures.

熟悉酒店员工工资支付会计程序.

Earlier accounting procedures were simple in comparison with modern methods.

与现代的会计方法比较起来,早期的会计程序很简单.

Safeguarding the accuracy, transparency, and legitimacy of Accounting procedures.

确保准确 、 透明 、 合法的会计程序.

Non-discounting methods includes payback period and accounting rate of return.

非 折现的方法有回收期法和会计收益率法.

Minimum 3 years'manufacturing accounting experience, at least 1 years as accounting supervisor.

至少3年制造业会计经验, 1年以上主管会计经验.

Accounting Supervisor check and sign on the cycle count report, authorize OP to post data.

财务部负责人检查盘点报表,签字后, 授权OP过帐.

Secondly, economic and technical changing of enterprise related to digital accounting system, is studied.

接着从经济和技术两个方面分析了与数字会计系统相关的企业变化.

On Establishment of Environment Accounting System.

建立环境会计核算体系的设想.

Post payment and bank ledger into accounting system.

将应付款和银行分类账过账至财务软件内.

Part three: Construction of tax accounting system.

第三章: 我国税务会计理论体系的构建.