1.会计论文相关的英语参考文献
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⑴aicpa,1994,"improving business reporting:a customs focus".
⑵fasb,XX,"improving business reporting:insights into enhancing voluntarydisclosures".
⑶storey and teague,1995,"foundation of accounting theory and policy",the dryden press.
⑷previts and merino,1979,"a history of accounting in american",john wiletson press.
⑸scott,1997,"financial accounting theory",prentice-hall publishing company..
⑺upton,XX,"business and financial reporting,challenges from the new economy",fasb.
⑻zeff and dharan,1994,"readings and notes on financial accounting:issues and controversies", mcgraw-hill company.
外文经典文献:
watts , ross , and jerold l. zimmerman. toward a positive theory of determination of accounting standards .the accounting review (jan 1978)
watts , ross , and jerold l. zimmerman. positive accounting theory: a ten year perspective. the accounting review (jan 1990)
sorter , george h.an event approach to basic a
2.求会计毕业论文摘要的英文翻译
摘要:Abstract:
随着现代社会经济的发展,经过近十年的发展,我国注册会计师行业从无到有,其地位和作用日益被社会所认识,注册会计师队伍也稳步发展,其服务领域也从单纯的查帐验资逐步发展到会计报表审计,验资、设计会计制度,提供管理咨询、代理纳税申报等各个方面。With the development of modern social economy China's Certified Public Account (CPA)profession has grown gradually from nothing through the development for near ten years, its position and roles have been increasingly recognized by the society, and the ranks of CPA has also grown steadily. Now the service scope of CPA has been gradually expanded from simple capital adult and capital verification to various aspects such as adult of accounting statement, capital veriation, design of accounting systems,providing managemeent consultancy,acting tax returns.虽然我国的会计市场已经逐渐地建立起来,但社会的发展使注册会计师行业面临着激烈的竞争,其中往往伴随着不公平竞争,这一系列恶性竞争为我国注册会计师执业质量、公众形象、行业的壮大、财务信息使用者的利益带来了极大的影响。规范管理,建立公平竞争会计服务市场成为了当前注册会计师行业的当务之急。Although China's accounting market has been established gradually, the CPA profession is facing keen competition owing to the social development, of which unfair competitions often can be seen. Such kinds of malicious competitian bring about tremendous impact on the work quality, public image,and growth of CPA, as well as the benefits of financial information users. Consequently, to standardize the management and establish fairly competitive accounting services market has become a current priority of the CPA profession.
关键词:会计市场 竞争 影响 规范管理
Key Words: accounting market, competition,
impact, standardized management
3.会计的英文参考文献
short-term investments - stock short-term investments - short-term notes and bills short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market。
4.会计毕业论文英语摘要 翻译
In reform and opening up, China's economy gradually developed today, With the growing number of private enterprises as well as a fairly good development of private enterprises have emerged. Accounting Accounting Oversight as one of the basic functions of China's economic system of supervision of the important components. I Liu Zhengqing the Tannery Ltd. small private enterprises as an example start of the accounting oversight system, While consolidating their professional knowledge to increase their professional knowledge and the accounting knowledge and understanding, the other is also beneficial to the future path of accounting positions, the right to do their own accounting played a self-restraint and the role of supervision. This paper is to introduce a system of accounting concepts, it should form a concept. Then listed the domestic and international supervision of the implementation of the accounting system and examples of successful not because of the accounting oversight and attention to efficiency units loss example. With these two contrasting examples, Liu Zhengqing will look at the Tannery Limited private enterprise accounting system, and its analysis, identify its accounting system problems exist, then tries to find solutions to these problems and advice. To the small private enterprises accounting system exists in the analysis of mapping out some private enterprises common problems and proposed solutions to these problems recommendations or ideas.
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5.急~~谁帮忙找篇关于会计的英文文献啊 翻译成一千字的中文··谢谢
Principles of Accounting 的introduction ACCOUNTING INFORMATION You likely have a general concept of what accountants do. They capture information about the transactions and events of a business, and summarize that activity in reports that are used by persons interested in the entity. But, you likely do not realize the complexity of accomplishing this task. It involves a talented blending of technical knowledge and measurement artistry that can only be fully appreciated via extensive study of the subject. The best analogy is to say that you probably know what a heart surgeon does, but you no doubt appreciate that considerable knowledge and skill is needed to successfully treat a patient. If you were studying to be a surgeon, you would likely begin with some basic anatomy class. In this chapter, you will begin your study of accounting by looking at the overall structure of accounting and the basic anatomy of reporting.Be advised that a true understanding of accounting does not come easily. It only comes with determination and hard work. But, if you persevere, you will be surprised at what you discover about accounting. Knowledge of accounting is very valuable to business success. And, once you conquer the basics, accounting is actually quite an interesting subject. ACCOUNTING DEFINED: It seems fitting to begin with a more formal definition of accounting: Accounting is a set of concepts and techniques that are used to measure and report financial information about an economic unit. The economic unit is generally considered to be a separate enterprise. The information is potentially reported to a variety of different types of interested parties. These include business managers, owners, creditors, governmental units, financial analysts, and even employees. In one way or another, these users of accounting information tend to be concerned about their own interests in the entity. Business managers need accounting information to make sound leadership decisions. Investors hold out hope for profits that may eventually lead to distributions from the business (e.g., "dividends"). Creditors are always concerned about the entity's ability to repay its obligations. Governmental units need information to tax and regulate. Analysts use accounting data to form their opinions on which they base their investment recommendations. Employees want to work for successful companies to further their individual careers, and they often have bonuses or options tied to enterprise performance. Accounting information about specific entities helps satisfy the needs of all these interested parties.The diversity of interested parties leads to a logical division in the discipline of accounting: financial accounting and managerial accounting. Financial accounting is concerned with external reporting of information to parties outside the firm. In contrast, managerial accounting is primarily concerned with providing information for internal management. You may have some trouble seeing why a distinction is needed; after all aren't we just reporting financial facts? Let's look closer at the distinctions.FINANCIAL ACCOUNTING: Consider that financial accounting is targeted toward a broad base of external users, none of whom control the actual preparation of reports or have access to underlying details. Their ability to understand and have confidence in reports is directly dependent upon standardization of the principles and practices that are used to prepare the reports. Without such standardization, reports of different companies could be hard to understand and even harder to compare. As a result, there are well organized processes to bring consistency and structure to financial reporting. In the United States, a private sector group called the Financial Accounting Standards Board (FASB) is primarily responsible for developing the rules that form the foundation of financial reporting. With the increase in global trade, the International Accounting Standards Board (IASB) has been steadily gaining prominence as a global accounting rule setter.Financial reports prepared under the generally accepted accounting principles (GAAP) promulgated by such standard setting bodies are intended to be general purpose in orientation. This means they are not prepared especially for owners, or creditors, or any other particular user group. Instead, they are intended to be equally useful for all user groups. As such, attempts are made to keep them free from bias (neutral).MANAGERIAL ACCOUNTING: In sharp contrast to financial accounting, managerial accounting information is intended to serve the specific needs of 。
6.找会计的英文参考文献
1.娄尔行:《基础会计学》,上海财经大学出版社2000年版。
2.朱小平:《初级会计学》,中国人民大学出版社2002年版。
3.陈少华:《会计学原理》,厦门大学出版社2002年版。
4.吴水澎:《会计学原理》,辽宁人民出版社2001年版。
5.财政部《企业会计制度》经济科学出版社2001年版。
6.[美]罗伯特·N.安索尼 詹姆斯·S.里斯 朱利·H.赫特斯坦:《会计学教程与案例》,北京大学出版社2000年版。
7.[美]查尔斯·T·亨格瑞、[美]瓦特·T·哈里森、[美]米切尔·A·罗宾逊:《会计学》第三版上,中国人民大学出版社。
8.乔世震:《会计案例》,中国财经出版社1999年版。
9.陈今池《现代会计理论概论》立信会计出版社1993年版。
10.汤云为、钱逢胜:《会计理论》,上海财经大学出版社1997年版。
11.葛家澍、林志军:《现代西方会计理论》厦门大学出版社2001年版。
12.黄明、郭大伟、刘俊琴:《企业会计模拟实验教程》,东北财经大学出版社2002年版。
附件:KjxCkwx.doc
7.会计论文摘要翻译成英文
On February 15. The essence of fair value is the objective value, 2006 China issued including one principle and 38 specific criteria of the new system of accounting standards, involving the fair value of the standards have 17. The fair value of the use of the objective environment and origin. Based on the analysis of the definition of fair value, this paper discusses the essence of fair value, and further analyzed the fair value in China with the superiority and influencing factors, and has international accounting standards (IAS). Compared with the historical cost measurement, and the fair value measurement is the biggest advantage of combining with the current value of assets, the requirement of market value or the present value of the future cash flow of an asset or liability of value, can be properly reflect the relevant asset valueFair value in the international accounting standards in common applications, it has become the international trend, fair-value accounting is in essence is the emphasis on the value of assets objective measurement, and will eventually replace the basic concept of the historical cost measurement model to become a major 展开。
8.会计监督论文的英文参考文献要有关会计监督的英文的参考文献3个以
Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.A carrying amount is not recoverable if it is greater than the sum of the undiscounted cash flows expected from the asset's use and eventual disposal.FASB defines impairment loss as the amount by which the carrying value exceeds an asset's fair value.CPAS need not check every asset an entity owns in each reporting period.When circumstances change indicating a carrying amount may not be recoverable,CPAS should test the asset for impairment.A test may be called for when one or more of these events occur:A significant decrease in the market price of a long-lived asset.A significant change in how a company uses a long-lived asset or in its physical condition.。
9.关于会计环境论文的参考文献英文的
房地产行业收入的会计核算问题研究
摘要:房地产是当前的一个焦点问题,自2002年以来,中国房地产行业逐渐趋向规范化。首先介绍当前中国房地产行业概况和关于房地产行业经营活动中各类收入的核算,之后对中国房地产行业的会计信息中较明显的质量问。
译文
the real estate profession income's accounting question studies the abstract: The real estate is a current focal point question, since 2002, the Chinese real estate profession has tended to the standardization gradually. First introduced that the current Chinese real estate profession survey and about the real estate profession operative activity in each kind of income's calculation, the obvious quality asks… afterward to the Chinese real estate profession's accounting information in
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