This part introduces the main concepts of the activity-based costing and activity cost accounting procedures. The theory of cost control mainly introduces the whole process of cost control theory and dual-based cost control concept.

This article analyses such problems as determining, drawing and writing-off of doubtful accounts and gives a detailed illustration about its accounting procedures and its practical importances.

本文就坏帐损失的确定、计提及核销几个问题从理论上进行了分析，并论述了其在实际工作中的具体运用及会计上的帐务处理。

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Do you think the Sarbanes-Oxley legislation in the US and other such accounting procedures forcing companies to write down losses are more responsible for current problems than anything else?

你是否认为，与其它因素相比，美国的萨班斯-奥克斯利法（Sarbanes-Oxley）和强制公司对亏损进行减记处理的其它此类会计程序，对目前的问题要负更大的责任？

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For example, under the Sarbanes-Oxley Act, chief executives must attest that their organisations have followed extremely detailed accounting procedures.

例如，根据《萨班斯-奥克斯利法案》（Sarbanes-Oxley act），首席执行官必须证明，自己所在的机构严格遵循了会计程序。

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The existing budget units accounting procedures are no longer consistent with the path of the financial resources, the budget accounting methods need to be adjusted.

因此现有的预算单位会计核算程序与财政资金的运行路径不再保持一致，预算会计的核算方法需要进行调整。

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I mean, answering those difficult questions on accounting procedures when it's not really your field at all...

我是说，你可以解答那些关于会计程序的难题，而这根本不是你的专业领域。

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2008 summer school business simulation training for15 days, computers, the complete set of manual accounting procedures.

2008年夏学校组织企业模拟实习15天，计算机、手工各完成一套账务处理程序。

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Handle void checks in accordance with accounting procedures.

按照财务章程处理取消账单。

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For best results, the management AT all levels of the organizATion should be given some training in accounting procedures.

为了能取得更好的效果，组织内的各级管理者应该接受一些会计方面的训练。

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Part of what was discussed was the company's governance practices and accounting procedures, he said.

他说，讨论的内容之一是公司的治理方式和会计程序。

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The context also describes the bank business, operation process, relative regulations, and accounting procedures.

使学生具备银行业务内容之基本概念并明一般业务之帐务处理方法。

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Other transactions that are subject to accounting procedures and to accounting.

其他需要办理会计手续、进行会计核算的事项。

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In order to reflect fhe whole picture of Multi-national corporations in the operation and accounting, at the end of each accounting year, companies usually compile the consolidated financial statement of the whole MNC.

为了全面综合反映跨国公司整体的财务状况和经营成果，每届会计期末，公司都要编制整个跨国公司的合并财务报表。

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The tapping and utilization of a series of financial and accounting information by enterprises after an accounting year or a production and operation cycle is an issue which should be paid attention in the current business management and the teaching and research of accounting teaching in colleges or universities.

企业在一个会计年度终了或经历一个生产经营周期后所产生的一系列财务会计信息资料的开发利用，是目前企业管理中必须普遍引起重视和高校财会教研中必须普遍引起关注的问题。

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The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year.

上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%。

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a leader of the movement to revise the United States" own historical accounting, wrote last year in The Nation.

去年在《民族报》（The Nation）中如是写道。加尔正在领导一场运动，试图修正美国自身的历史解读。

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The responsibilities of the responsible person and in-charge accountant of a business for the accounting of the year concerned shall be released after the said final statements have been acknowledged.

商业负责人及主办会计人员，对于该年度会计上之责任，于前项决算报表获得承认后解除。

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Based on the new system of national economy accounting, macroeconometric year model ( 1978~ 1996) is constructed, and its character and construction are discussed.

构建了一个以新国民经济核算体系为基础的中国宏观经济年度模型（1978～1996），并对模型的特征、结构进行了一定的说明与讨论。

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Many companies develop formal policy statements defining capital and revenue expenditures as a guide toward consistent accounting practice from year to year.

很多公司制定正式的制度文件来区分资本和收益性支出，作为统一各年度会计处理的指导。

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Submitting a Report on Business Management Status and the audit report for the previous year as issued by an accounting firm every year;

每年报送《经营管理状况报告》和会计师事务所出具的上一年度审计报告；

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Commercial banks should publish their business and auditing reports for the previous accounting fiscal year in accordance with the regulations of the people's Bank of China within the last three months of every accounting fiscal year.

商业银行应当于每一会计年度终了三个月内，按照中国人民银行的规定，公布其上一年度的经营业绩和审计报告。

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