The internal control is an internal management mechanism that in order to maintain the security and entity of the property commodity, guaranteed that the accounting information is real and reliable, guarantees its efficiency and influence of management and operation. as well as obeying. every legal and standard, the business manager carry out on the business activities of adjustment, operation and restriction, It is a self-containing system which forms to achieve the management goal the organization.
内部控制即组织经营管理者为了维护财产物资的安全、完整，保证会计信息的真实、可靠，保证经营管理活动的经济性、效率性和效果以及各项法律和规范的遵守，而对经营管理活动进行调整，检查和制约所形成的内部管理机制，是组织为实现管理目标而形成的自律系统。
Even though China has now realized Ping`an then one of the few floating surplus equity investment and to consider the deferred tax adjustment of a positive impact, whether it is in China, accounting standards or international accounting standards, China Ping`an full-year results showed the possibility of loss remains high.
尽管中国已意识到平安当时的少数股权投资的流动性过剩之一，并考虑了积极的影响递延所得税的调整，无论是在中国，会计准则或国际会计标准是，中国平安全年结果表明，损失的可能性仍然很高。
For the future balance sheet matters of the enterprise before it files tax returns at the end of the year, the adjustment of payable income tax involved shall be deemed as the tax payment adjustment of the accounting report year, while for the future balance sheet matters of the enterprise after it files tax returns pays the taxes at the end of the year, the adjustment of involved payable income tax shall be deemed as the tax payment adjustment of the current year.
企业年终申报纳税前发生的资产负债表日后事项，所涉及的应纳所得税调整，应作为会计报告年度的纳税调整；企业年终申报纳税汇算清缴后发生的资产负债表日后事项，所涉及的应纳所得税调整，应作为本年度的纳税调整。
This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty.
本文先对企业会计制度与税法进行了概述，明确了它们之间的关系和差异，由于有差异，容易引起税源的流失，造成纳税调整项目增多，影响政府文件的权威性，纳税双方容易引起争议，并且难以仲裁。
This adjustment, involving a total of 3770 products, accounting for all export products of 27.9 percent.
这次调整总共涉及3770项产品，约占全部出口产品的27.9%。
However, it is necessary to realize that the adjustments of the profit and loss account are interconnected; for example, the certain adjustment of assets will induce the change in liabilities, but also the adjustment of revenues and costs with the impact on NOPAT.
但只要涉及到加权平均资本成本，程序的执行和问题的解决与贴现资金流入相同。这可能是一个accounting的问题，因为我学的不是这个专业，所以只能试着翻译。
In order to reflect the real financial situation and management result and avoid new and repeated mistakes, an enterprise must have the work of adjustment done well after the tax audit to correct those wrong accounting items.
为了真实反映企业财务状况和经营成果，防止新的、重复的错误发生，必须做好税务审计后的账务调整工作，使错账得以真正纠正。
Cash accounting should be done monthly Nissin, the book balance must be consistent with the inventory number; the book balance of bank deposits and bank statements should be checked regularly, if not, should regulate the preparation of bank balance sheet adjustment in line.
库存现金的核算应当做到日清月结，其账面余额必须与库存数相符；银行存款的账面余额应当与银行对账单定期核对，如有不符，应编制银行存款余额调节表调节相符。
In addition, a separate test for impairment of receivables back to the impairment; foreign loans made to entrust the profit and loss; use of fair value measurement model for follow-up of real estate investment fair value gains and losses arising from changes in; According to tax and accounting laws and regulations require a one-time gains and losses in the current period of adjustment to the current profit and loss, as well as entrusted with the operation to obtain the hosting fees for the first time have been included in the scope of the non-recurring gains and losses.
此外，一个单独的应收款项减值测试回到损害；委托所作的利润和亏损国外贷款，利用公允价值计量模型的后续房地产投资的公平值收益和损失产生的变化，根据税务和会计法规要求一次性收益，在当前的调整期，损失当期损益，以及与受委托经营，以获取首次申办费用已列入范围的非经常性损益。
Non-recurring gains and losses of listed items were added from the current 15 to 21, an increase of 6, including: In addition to normal business with the company related to an effective set of preserve and increase the operational period, the holder of the transaction of financial assets, transactions and financial liabilities arising from changes in fair value gains and losses, as well as the disposal of trading of financial assets, liabilities and financial transactions for the sale of financial assets made the investment earnings; a separate impairment test impairment of receivables back; external loans made to entrust the profit and loss; the use of fair value measurement models follow the fair value of real estate investment gains and losses arising from changes; under the tax, accounting and other laws, regulations, the requirements of the current profit and loss for a one-time adjustment of the impact of the current profit and loss; entrusted with the operation of the trustee fee income achieved.
非经常性收益和损失清单上的项目增加了，从目前的15至21，上升百分之六，其中包括：增加除了与有关的一套有效的维护公司的正常业务和经营期间，金融资产，交易和公平价值收益和损失变化引起的金融负债交易的持有人，以及金融资产，负债和金融资产出售金融交易的交易处置的投资收益；一个单独的减值测试的应收款项减值背；对外委托贷款取得的利润和亏损，公允价值计量模式的使用遵循房地产投资的收益或损失的变化引起的公允价值，在税务，会计和其他法律，规章，对一次性对当期损益的影响而调整受托人收费收入委托经营，对当期损益的要求实现。
New regulations included in the increase in non-recurring profit and loss items: In addition to normal business with the company effective hedging related business, financial assets held by the transaction, trading of financial liabilities arising from changes in fair value gains and losses, as well as the disposal of trading of financial assets, liabilities and financial transactions for the sale of financial assets to obtain the investment income (mainly for investments in securities gains and losses a separate impairment test receivables back impairment; external gains and losses on loans made to entrust; the use of fair value measurement models follow the fair value of real estate investment gains and losses arising from changes; under the tax, accounting and other laws, regulations, the requirements of the current profit and loss for a one-time adjustment of the impact of the current profit and loss; entrusted with the operation to obtain hosting fees.
新的规定包括在增加非经常性损益项目：除与该公司正常业务的有效对冲相关业务的，由金融资产交易，从交易的变化引起的金融负债的公平价值收益和损失，以及金融资产，负债和金融资产出售交易的金融交易处理，以获取（主要是证券投资收益和投资收入损失），一个单独的减值测试的应收款回减值；外部收益和委托贷款作出了损失，公允价值计量模式的使用遵循房地产投资的收益或损失的变化引起的公允价值，在税务，会计及其他法律，法规，目前的利润和要求亏损一次性对当期损益的影响调整与委托经营，以获取主机的费用；。
In this paper, the new corporate accounting standards under the revenue recognition (including product sales revenues, labor income, debt restructuring gains) recognized costs (including bad debt losses, the stock price erosion losses, advertising expenditures), which is the accounting and taxable profits from the difference between itemized comparative analysis proposed tax adjustment programs, work to improve tax collection and management of revenue officers and tax inspectors, and to help taxpayers correct enforcement of the tax law, fulfill their obligations to pay taxes and reduce tax risk.
本文对新会计准则下企业的收入确认(包括商品销售收入、劳务收入、债务重组收益)费用确认(包括坏账损失、存货跌价损失、广告费用支出)中所存在的会计利润与应税所得的差异逐项进行比较分析，提出纳税调整方案，以提高税务工作人员的税收征管和税务稽查能力，并帮助纳税人正确执行税法，履行纳税义务，减少纳税风险。
Related to curriculum vitae are as follows: Personal information: Name: Gender: Female Date of birth: 165cm tall 1980.11.18 Professional: Accounting Education: graduate institutions: the Northeast University of Finance and Economics Address: Michael area where they are residing in Tianjin: Tianjin Beichen District Work experience: 2006-2008 vocational adjustment Tianjin Jin 2004.10-2006.11 reach concrete sales accounting Co., Ltd. Duties: Registration and accounts receivable management, production, production statistics, reconciliation and settlement, given the task of production, monthly wages accounting clerk, sales statements.
有关简历如下：个人信息：姓名：性别：女出生年月：1980.11.18 身高165cm 专业：会计电算化学历：大专毕业院校：东北财经大学住址：天津市北辰区户口所在地：天津市北辰区工作经历：2006-2008 职业调整期 2004.10-2006.11 天津市津达混凝土有限公司销售会计职责：应收帐款登记及管理，进行产量、产值统计，对帐并结算，下达生产任务，每月业务员工资核算，做销售报表。
Explain what is earnings management and point out that the ill-use of accounting policy, accounting estimate change and fundamental accounting error adjustment is the main method of earnings management in the near future.
对什么叫盈余管理进行了解释并指出随着盈余管理的手段越来越隐秘，滥用会计政策，会计估计及重大会计差错更正，随意变动八项资产减值准备的当期计提以及冲回金额，实现会计利润年度调节的目的，逐渐成为近几年来主要的盈余管理方式。
Accounting fraud is in accounting work, in measurement, confirm, records, report etc intentionally violates the regulations, national accounting system and the virtual human thickening assets, revenue and profit, decrease costs, then adjust liabilities and operation achievements, thus achieved the adjustment of assets, liabilities and financial status.
会计舞弊是在会计工作中，在计量、确认、记录、报告等方面故意违反国家会计制度及法规，人为的虚增资产、收入和利润，虚减负债、费用，进而调节经营成果，从而达到调节资产、负债和财务状况的目的。
Process payment to vendor, settle related accounting entry adjustment
支付供应商货款，处理相关的帐务调整
It reduces the difference between accounting settlement and tax settlement in the old one, and simplifies the tax adjustment of debt regulation business.
与旧准则相比，新准则债务重组在所得税会计处理上的最大差异在于：引入了公允价值的概念
However, with the increase in foreign investment activities, Chinese enterprises gradually placing more importance on seeking profession services from investment banks, accounting firms, economic advisers and other intermediator. This is helping them to establish or improve their valuation models and price adjustment mechanisms for the Target company.
不过，随着对外投资活动的增多，国内企业也慢慢开始重视寻求投资银行、会计师事务所和经济顾问等中介机构的专业服务，帮助其建立或者完善对目标公司的估值模型以及交易价格调整机制
That are determined by each taxpayer at its sole discretion under the accounting standards might be different from those stipulated under enterprise income tax regime. In our view, net book value of fixed assets (calculated at original value by deducting accumulated depreciation) can be used immediately in computing VAT, regardless whether book to tax adjustment is requisite under enterprise income tax law system.
另外，纳税人根据企业会计准则自行选择的固定资产折旧政策（净残值、折旧年限、折旧方法等）可能与《企业所得税法》体系下的规定并不一致，我们认为，在计算增值税应缴税金时，固定资产净值可以按照转出方固定资产账面余额（即入账价值扣除累积折旧）确定，而无须考虑是否须根据《企业所得税法》做纳税调整。
On January 1, 2008 when the Bank implemented the Accounting Standards for Business Enterprises for the first time, the Bank, in accordance with the provisions of Article 5 to Article 19 of the Accounting Standard for Business Enterprises No.38 - First time adoption of Accounting Standards for Business Enterprises and the Relevant Convergence Provisions on the Implementation of the Accounting Standards for Business Enterprises by Non-listed Banking Financial Institutions (Cai Kuai [2007] No. 16), implemented retroactive adjustment to the financial statements from January 1, 2007 to December 31, 2007. The relevant data have been re-listed according to the aforesaid retroactively adjusted amounts.
于2008年1月1日首次执行企业会计准则时，本行按照《企业会计准则第38号-首次执行企业会计准则》第五条至第十九条的规定和《非上市银行业金融机构执行〈企业会计准则〉有关衔接规定》(财会[2007]16号)，追溯调整了2007年1月1日至12月31日止期间的财务报表，相关数据已经按照上述追溯调整后的金额重新列报。