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Accounting information must be reported to reflect the financial position, results of operation and cash flows of an enterprise, in order to meet the needs of information users.
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（三）企业提供的会计信息应当能够反映企业的财务状况、经营成果和现金流量，以满足会计信息使用者的需要。 |
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Accounting information system will develop from the two aspects: the integrated accounting information system in the enterprise, which is oriented to the daily and based on the event-driven; intelligent accounting decision support system, which is oriente
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会计信息系统将从面向日常事务处理的基于事件驱动的企业内集成的会计信息系统以及面向分析处理的智能型会计决策支持系统两个方向发展。 |
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Accounting is information systems designed to record, sort and summarize systematically financial and other economic informa-tion related to business transaction and events, stated in mone tary terms.
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会计是一种信息系统，它以货币为计量单位，对企业的财务和其他经济活动，系统地加以记录、归类和汇总，并分析、解释其结果。 |
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Accounting is my favorite subject.
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会计是我最喜欢的一门课。 |
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Accounting manager replacement during the absence.
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在会计经理不在时代理其工作。 |
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Accounting numbers play a bigger role in the operation of computerized systems than they do in manual systems, because computers classify accounts by account numbers.
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会计数字在计算机会计系统操作中比在手工会计系统中发挥着更大的作用，因为计算机根据会计数字将帐户分类。 |
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Accounting offices and accounting personnel must examine the original vouchers in accordance with the uniform accounting system of the State, have power to refuse inauthentic or illegal original vouchers and make reports to the person in charge of the uni
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会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核，对不真实、不合法的原始凭证有权不予接受，并向单位负责人报告；对记载不准确、不完整的原始凭证予以退回，并要求按照国家统一的会计制度的规定更正、补充。 |
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Accounting offices shall keep their books on the basis of the examined original documents and accounting vouchers in accordance with the bookkeeping rules stipulated by the accounting system.
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会计机构根据经过审核的原始凭证和记帐凭证，按照会计制度关于记帐规则的规定记帐。 |
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Accounting or financial process of reducing an amount by periodic payments or write-downs. Refers to liquidation, writing off or extinguishing of a debt over a period of time.
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一种会计核算方法，即在一定时间内按照使用年限将固定资产、无形资产的成本分期折旧，逐渐减低应付的费用。例如，工厂资产的折旧、自然损耗的折旧。 |
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Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.
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会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。 |
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Accounting supervision has the characteristics of both public and private law, which uses adjustment methods of public law to adjust the relations in field of private law.
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摘要会计监管兼具公法和私法的特征，是用公法的调节方式调节私法领域内的关系。 |
