会计对象

电子商务是一种新的会计对象，具有不同于传统会计对象的特征和会计方法。

Electronic commerce is a new kind of accounting object with new accounting characters and methods .

在此基础上，以会计对象为基础建立前后一贯的会计准则与方法理论体系。

And with the basis of accounting object , a consistent accounting standard and accounting method theory system will be set up .

究其根源，是传统的会计对象理论的局限性所造成。

The real reason is the limitation of the traditional accounting theories .

现代会计对象&基于资源会计观的新认识

Research on Accounting Target Based on Resource Accounting Theory

关于产权会计对象研究问题；

On the objects of property rights accounting ;

IT的价值价值链会计对象论

Value Chain View of Accounting Objective

在业务逻辑层，主要介绍了会计对象的科目归属管理和模型系统，在集成层，利用数据访问接口实现了业务逻辑组件和数据源平台的无关性。

In business logic layer , we introduce mostly the management of account subjects of account object .

最后从扩大预算会计对象范围着手，结合公允价值计量属性，探讨建立基于公允价值的我国政府会计。

The thesis concludes with a proposal of building a governmental accounting system based on fair value in China .

不同的会计对象，由于其自身的特点，所选择的计量属性也是不同的。

Different accounting objects , due to the characteristics of its own , and the choice of measurement attribute is also different .

它直接从会计对象这一角度来研究会计理论，对会计对象、会计账户、复式记账等会计基本理论进行系统、科学而卓有成效的研究。

It has obtained great success of researching on the accounting object , accounts and the way of duplex keeping-books from the view of accounting object .

本文通过分析会计对象及其特点，说明当前会计准则对电子商务环境下会计主体的不适用性。

This thesis analyzes accounting object and its characteristics , which shows that the current accounting standards is not apply to economic activity in e-commerce environment .

分析了信息经济条件下会计对象、会计假设、会计信息系统、会计人才的知识结构和会计学科等方面的发展态势。

This paper analyzes accounting targets , accounting assumptions , accounting information systems , accounting talents ' knowledge structure and accounting subject , under the information economy .

有关管理会计对象的争论由来已久，因为它直接影响着管理会计基本概念框架的建立。

There has been argument about the object of management accounting for a long time , because it indirectly influences the frame for the basic concept of management accounting .

对此，一个从客观事实出发，抽象性和可操作性统一的会计对象应当是：经营活动中的经济联系。

Therefore , an accounting object , which is based on the fact , abstract enough and easily operating , should be the economic relations in the operating activity .

经济业务的复杂化使会计对象的不确定性增加，许多交易或事项在经济实质和法律形式方面不一致，甚至发生背离。

The complication of economic work adds to the non-determinacy of the accounting target : many transactions or items do not reconcile , even deviate from legal form in economic substance .

笔者认为以价值增值运动为会计对象是合理的选择，并以此作为逻辑起点构建了会计理论体系的粗略框架。

The author thinks it should move to accounting object with the choice of value appreciation , and regards this as the logical starting point to structure rough frame of the accounting theoretical system .

会计对象由过去实物形态的经济业务变成了虚拟状态的电子商务，相应地传统会计理论与实务正在逐步改变，新型的以电子商务为基础的网络会计正在逐步形成。

Accountant the object turned the hypothesized condition electronic commerce by the past in kind shape economic work . Correspondingly traditional accountant the theory and the practice are changing gradually , new is forming gradually take the electronic commerce as foundation network accountant .

成本会计的对象是生产成本；

The objective of costs accounting is production costs .

虚拟企业中会计核算对象的确认

Affirmation of Accounting Objects of Virtual Enterprise

会计反映对象时，其分类应尽量适应交易结果的特性。

When accounting reflects objects , the classification of it should adapt to the featrues of business . Results PCR products were of predicted length .

智力资本管理会计的对象是围绕企业知识管理所发生的一系列价值创造活动及其所发出的智力资本信息。

The objects of management accounting for intellectual capital are a series of value-created activities surrounding knowledge management of firm and intellectual capital information given off by those activities .

精益管理会计的对象是价值流管理中的价值运动，其表现形式为价值流，资金流、信息流和实物流是其载体。

The object of lean management accounting is the value movement in value stream management , with value stream as its form of expression and fund flow , information flow and mate-rial flow as its carriers .

本文首先对绿色会计核算对象和内容进行了分析，接着对绿色会计核算方式和会计信息披露进行了阐述，最后从微观和宏观两方面对绿色会计核算体系进行了探讨。

In this article , the writer first analyses the object and content that green accounting cleals with , then discusses the way of accounting and information revealed , finally , explores green accounting system from both macro and micro sides .

它拓展了传统会计的会计对象，发展了会计计量模式，并融合了经济信息和环境信息。

It expands the range of accounting object and develops the model of accounting measurement .

论绿色会计及其核算对象与方法

On Green Accountant 's Counting And Method

人力资源会计的研究对象应当界定为具有特殊能力的人力资源，对于这部分人力资源，可以称之为人力资本所有者。

The object of Human Resources accounting should be defined as human resources with special abilities , which can be called owners of human capital .

本文从物流的基本概念入手，分析了物流成本会计的研究对象，物流成本会计的核算内容，并对物流成本会计的核算方法进行了探讨。

This article analyzes the target of logistic cost accounting and components of logistic cost base on logistic basic concepts , and it proposes the techniques of logistic cost accounting .

第二章研究了人力资本进行核算时需要注意的几个基本问题：人力资源的资产属性，人力资本会计核算的对象、目标和基本假设等。

We discuss several basic problems during the accounting of human capital in chapter two : assets attributes of human resource , objects , aim and basic hypothesis of human capital accounting .

对清算会计在核算对象、前提、基础、目的、要素、账户设置、账务处理程序、财务报告等方面自身的特殊性进行了探讨。

This paper probes into the special characteristics of liquidation accounting in the aspects of object , precondition , foundation , objective , element , account setup , account processing procedure , financial report .

其创新之处主要是用生态设计的生命周期思想扩展资源价值流转会计的研究对象和研究空间，将生态设计的物质流分析和资源价值流转会计的价值流分析进行集成研究。

The main innovations is to extend the study object and research space according to eco-design ideas , and conduct an integrated research of material flow analysis in ecological design and value flow analysis in resource value flow accounting .