Among the above accounting procedures, we just introduce the following basic issues.

Unlike the payback period, the accounting rate of return does consider a project's profitability; like the payback period, it ignores the time value of money.

和回收期不同，会计收益率考虑了投资的盈利能力，和回收期相同的是，会计收益率也没有考虑货币时间价值。

The accounting rate of return is calculated by dividing the average annual profits from a project into the average investment cost.

资本未平均化的利润率用平均投资成本去除平均年利润即可计算出会计收益率。

The accounting rate of return is the second commonly used non-discounting model.

被广泛应用的第二种非折现方法是会计收益率法。

Cash flow can be determined by adjusting the accounting rate of return.

现金流量可以通过会计收益来调整确定。

Accounting standard of the listed corporation is the total of accounting laws, accounting principles, accounting systems, accounting moralities and accounting supervisor. It established for standardizing the behavior and the accounting information disclosure of the listed corporation.

上市公司会计规范体系是为规范上市公司会计行为和会计信息披露而建立的一系列会计法律、会计准则、会计制度、会计道德规范和注册会计师审计监督等的总称。

Accounting concentration accounting is to handle accounting work with accounting center, which is a new means of accounting supervisor.

会计集中核算是以会计核算中心为单位集中办理会计核算工作和实行会计监督的一项新举措。

I'm an Accounting Supervisor.

我是一个会计主管。

The new "procedures" focus on strengthening the accounting supervisor in cash transfer business duties.

新的《操作规程》重点强化了会计主管在办理现金调拨业务中的职责。

Had comprehensive knowledge of China accounting and tax system, US and International accounting standard, Chinese valuation system.

对中国财务及税务体系、美国及国际会计标准以及中国估算体系有全面了解。

The appearance of the financial derivative instrument impacts the traditional financial accounting from confirmation, valuation te disclosure because it is different from the traditional essential accounting factors.

由于衍生金融工具和传统的会计要素有所区别，因此，它的出现对传统财务会计从确认、计量到披露都带来了冲击。

The Impact of New Accounting Standards on Accounting-Based Valuation

新会计准则对基于会计数据估值的影响

This paper summaries the latest progress and achievements on theories and methods of ocean resources accounting. The valuation methods for ocean resources and its environment and ecosystem are discussed, the corresponding models are given. The accounting frame integrated ocean resources and economy is designed.

总结了海洋资源核算领域的最新进展及其成果，论述了海洋资源价值核算方法及海洋生态环境损失价值的评估方法，建立了相应的评估模型，设计了海洋资源-经济一体化核算的基本框架。

In New York I learned accounting and corporate valuation on the job.

在纽约，我在工作中学会了做会计和公司评估；

It has gone a long history and is said to be the oldest and most common accounting valuation principle.

会计稳健性是会计的基本原则之一，它对会计实务界的影响可谓是历史悠久，被认为是最古老且最普遍的会计计价原则。

Distinguishes Between the Assets Valuation and the Accounting Valuation

资产评估与会计计价的区别

When the business school at the University of California, Davis, started its master's program in accounting last year, administrators expected to attract aspiring accountants from nearby colleges.

当加州大学戴维斯分校（University of California，Davis）的商学院去年启动会计硕士培养项目时，管理层希望能够从附近的大学吸引到有抱负的会计专业学生。

For commercial banks: ranking among the Top100 of the world in the total assets for the most recent accounting year and managing securities assets of not less than us$ 10 billion.

商业银行：最近一个会计年度，总资产在世界排名前一百名以内，管理的证券资产不少于一百亿美元。

The outstanding held-to-maturity investment within the current accounting year that may reclassify as the financial assets available for sale, the intention or the basis of ability change shall be stated.

本期内将尚未到期的持有至到期投资重分类为可供出售金融资产的，说明持有意图或能力发生改变的依据。

We have seen that what is charged in the accounting year in question is not the amount paid in the year but the amount that relates to the year.

我们已注意到记入所讨论的当年帐户的金额并不是当年支付的金额而是相关年份的金额。

The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.

中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。