1. The main body of the dissertation contrasted between new inventory standards and previous one on the structure and content, and analysis the new inventory accounting standards to inventory the procurement cost measurement of listed companies, the cost of borrowing capitalization, increasing the service cost measurement, sending out the cost of inventory to measure and to reduce the financial affection which the low value expendable items and the packing material amortization method produced, and proposed some suggestions on the decline of the method of the net realizable value, allowance for reduction of inventory to measure and to back issues and the determination of fair value, as well as the suggestion of the exchange of differences in the cost of the inventory.
本文通过比较新旧存货准则在结构和内容上存在的差异，分析了新存货准则对上市公司存货采购成本的计量、借款费用资本化、增加劳务成本计量、发出存货成本计量和减少了低值易耗品和包装物的摊销方法产生的财务影响，并针对准则在企业运用中的可变现净值的确定方法、存货跌价准备的计提和转回问题、公允价值的确定、存货成本可能发生的汇兑差异等问题提出改进意见。
2. Then compare traditional cost computing method and cost computing method of the operation, Stress the cost computing method merit in cost accounting of the operation.
然后对传统成本计算法与作业成本计算方法进行了比较，突出作业成本计算法在成本核算上的优点。
3. This approach of estimating uncollectible accounts receivable as a percentage of credit sales is easier to apply than the method of aging accounting receivable.
按这种方法估计坏账准备比采用应收账款账龄分析法简单。
4. Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.
最后，就作业成本法在实际应用中如何与财会系统融合，进行物流成本核算体系的设计加以论述。
5. objective:to investigate the present situation and features of infection of incisional wound after sesarean section, so as to find the best method in the diagnosis and prevention of incisional infection. methods:the patients undergoing cesarean section were investigated retrospectively for studying the basic features of incisional infection after operation. results:of 13798 investigated parturients after cesarean section, 96 were found with the infection of incisional wound accounting for 0.7%.the main symptom was distending pain or jumping pain on the site of incision, the emergence time of symptom in major cases(78.13%) was 4 to 7 days after operation. the local therapy including drainage, ultraviolet rays or infrared rays irradiation and ultrashort wave therapy was the main method in concert with antibiotic treatment and support therapy. the antibiotic therapy was changeable, and albumin intromission was the main method in the general support therapy.
目的：了解剖宫产手术切口感染的现状特点，分析其感染原因，便于临床上更好的诊断和预防切口感染。方法：采用回顾性调查方法，研究剖宫产切口感染的基本特征。结果：调查产妇13 798例，其中切口感染96例，感染率0.7％，症状主要表现为切口胀痛、跳痛，78.13％出现在术后4～7天，57例产妇伴有发热，占59.38％；感染后治疗主要是局部治疗配合抗生素治疗、支持治疗，局部治疗以引流、紫外线或红外线照射、超短波疗法为主，抗生素的使用比较混乱，全身支持治疗以输入白蛋白为主。
6. The current accounting methods of income tax prevailing in the world are taxes payable method and tax effect accounting method.
国际上流行的所得税会计处理方法有应付税款法和纳税影响会计法，我国会计实务中则针对不同性质的差异采用不同的所得税会计处理方法。
7. The new income tax accounting standards promulgated in 2006, the new guidelines abandoned the tax payable method and the tax impact of law and require businesses to use the balance sheet liability method.
新所得税会计准则在2006年颁布的新准则摒弃了应付税款法和法治税的影响，并要求企业采用资产负债表债务法。
8. There are 5 chapters in the thesis, including: Chapter 1, raise the thesis and clarify the purpose, importance and method of the research.; Chapter 2, introduction of revenue theory and relevant literature; Chapter 3, introduction of American software industry, analysis the software revenue recognition based on US GAAP; Chapter 4, introduction of Chinese software industry, analysis the software revenue recognition based on Chinese accounting Standard and the limitation; Chapter 5, analysis and compare the software revenue recognition with the different accounting standards by accounting practice in Chinese software industry.
本文共分五章：第一章阐述了本文的研究目的、意义及方法；第二章介绍了企业收入确认的相关理论及文献回顾；第三章介绍了美国软件产业的发展及现状，重点研究美国软件企业的收入确认计量方法，引入了美国公认会计准则中有关软件收入确认的一些理论；第四章介绍了中国软件产业的发展及现状，重点阐述了中国软件企业的收入在中国现行会计准则下的收入确认计量的方法以及缺陷；第五章通过案例分析，比较分析中美不同会计准则下的软件企业收入确认计量的差异，提出完善中国软件行业收入确认计量方法的建议。
9. method of accounting是什么意思
9. With the internationalization of accounting standards and the augment of selectional space in accounting method, the problem of profit management has risen universally in listed company in China.
随着会计准则的不断国际化和会计方法可选择的空间不断增大，我国上市公司出现了普遍的盈余管理行为。
10. In this paper, the cost of long-term equity investments and the equity method of accounting scope and the conversion between the two, the cost of the initial and follow-up measures identified issues such as comparison and analysis.
本文对长期股权投资的成本法与权益法核算范围及其二者之间的转换、初始成本的确定以及后续计量等问题进行比较与分析。
11. Presently, under the condition of applying Computerized Accounting, Handworker audit is still our main method. In addition, the level of the audit theories and practices can`t adapt to the fast development of Information Technology.
目前，在现代的计算机应用环境下，我国基本上还是沿袭传统手工审计方式，而国内理论研究和实践应用水平还不能适应信息技术的迅速发展。
12. Cash flow casts decision-making important basis and news as company finance affairs, because use cash flow, be OK and evasive in what carry out authority duty to because appraisal of goods in stock and charge booth deserve to wait for method of accountant business accounting, produce what when making a principle, should encounter necessarily abhorrent and index dependency needs the different program gain that cause, the blemish with not tall diaphaneity, can accomplish information state according to the facts, mix sock but sex of test and verify, the revenue and expenditure of bias; cash that does not have a person to be can reflect the concern of the flow direction of company capital and circumfluence dynamicly when foreword, make the policymaker can mirror an evaluation thoroughly to forecast mobile validity in the round, make use a lot of element such as capital time value to undertake information of; cash flow eliminated to be not cash to receive the fund that pays in-house have enough to meet need to move forecasting becoming a possibility, simplified to forecast the analytic computation process of decision-making activity, rose to forecast decision-making efficiency.
现金流量之所以作为企业财务猜测决策的重要依据和信息，是因为采用现金流量可以回避在贯彻权责发生制原则时必然要碰到的因存货估价及费用摊配等会计核算方法的不一致而导致的不同方案利润指标相关性差、透明度不高的缺陷，能做到信息的如实表述、不偏不倚和可验证性，不具有人为的偏见；现金收支可以序时动态地反映企业资金的流向与回流的关系，使决策者可以全面完整地反映评价猜测活动的正确性，使利用资金时间价值等诸多因素进行猜测成为可能；现金流量信息排除了非现金收付内部周转的资金运动，简化了猜测决策活动的分析计算过程，提高了猜测决策效率。一、利用现金流量指标进行财务状况猜测决策通过对现金流量指标进行分析，可以对企业的整体财务状况、偿债能力、获利能力以及未来的发展做出正确的判定和评价，为猜测企业未来的财务状况提供可靠的依据，以得到有利于决策的信息。1。
13. Monetary fund is the main component of system of company financial management, a complete and collateral effective fund management system and business accounting method have far-reaching sense to business development.
货币资金是企业财务治理体系的重要组成部分，一套完整并行之有效的资金治理制度和核算方法对企业发展具有深远的意义。
14. At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.
本文在对传统无形资产会计核算的确认、计量、摊销、披露四个方面进行评述的基础上，分析了进入知识经济时代传统无形资产核算所面临的问题，并提出了拓展无形资产的范围，改进无形资产的计量、摊销的方法及充实财务报表的内容等具体措施。
15. Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.
第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。
16. danci.edu.pub
16. In the part of accounting change: it introduces the concepts and accounting method of accounting policy and accounting estimate.
对会计变更的介绍，分别就会计政策变更和会计估计变更介绍了他们的基本概念和会计处理方法。
17. In accounting of long-term futures option returns with cost method, due to cost write-back and accounting of returns, investment companies have accounting difficulties.
长期股权投资成本法核算中，投资企业由于涉及到投资成本的冲回和投资收益的确认，会计处理有一定难度。
18. His accounting method was the Italian method of debit and credit, with daybook, journal and ledger, together with a separate opening inventory.
他的会计处理方法是借鉴的意大利方法，即由日记簿、日记和分类账，连同分开的第一次的详细目录在一起。
19. Afterwards, according to hedge accounting, we divide hedging relationships into fair value hedge, cash flow hedge and hedge of a net investment in a foreign operation, and we give forward exchange examples of these hedging relationships respectively to show their accounting procedures. We also point out that hedge accounting uses an abnormal accounting method to reflect the hedge effect, which is to early recognize or defer recognize the gain or loss about fair value change of hedged item or hedging instrument.
之后，文章结合企业会计准则中套期会计的规定，将套期分为公允价值套期、现金流量套期和境外经营净投资的套期，以远期合同套期为例分别给出三种套期的会计处理，并指出套期活动会计采取了背离常规程序的处理方法：通过提前或递延确认被套期项目或套期工具的公允价值变动所形成的损益来反映套期活动的保值效应。
20. objective to analyze adr forms of medicine in beijing obstetrics and gynecology hospital, affiliate of capital university of medical sciences between 2004 and 2005.method according to age group, drug type, affected system of adr, way of inputting drug and so on. results among drugs leading to adr, anti-microbe drugs are most, accounting for 70.9 percent; adr focuses on dermal allergy and circulation system, accounting for 43.3 percent and 26.8 percent respectively; intravenous injection drugs accounts for 70.9 percent. conclusion it is long way and heavy responsibility to supervise adr.
目的 分析2004～2005年首都医科大学附属北京妇产医院药品不良反应报表情况。方法根据2004～2005年首都医科大学附属北京妇产医院药品不良反应报表数，按照按照患者年龄、药品类型、不良反应涉及系统、给药途径等进行分析。结果引起adr药物中以抗微生物药物最多，占总数的70.9%。药物引起的不良反应以皮肤过敏反应及循环系统表现为多见，分别为43.3%和26.8%。静脉注射给药造成的adr较多，占70.9%。