The second part discusses the core problem of impairment of assets accounting including its confirmation , calculation and disclosure 第二部分论述资产减值会计的会计程序问题，包括确认、计量和信息披露，这是资产减值会计的核心问题。
The term closing the accounts refers to the end - of - period step that prepares the accounts for recording the transactions of the next period 结帐是在某一会计期间的期末，将帐户结算清楚的会计程序，它是下一个会计期间登记交易记录的必要准备。
Again , physical measures such as secured areas , secure deletion of data , and accounting procedures for confidential information need to be considered , but are not covered here 此外，物理上的措施也需要考虑，比如安全区域、数据的安全删除，以及机密信息的会计程序，不过本文并不涉及这些。
Accounting cycle is a complete system of accounting procedures that are repeated in the same order during each accounting period , which includes six procedures that will be discussed below 会计循环是每一个会计期间重复进行的由全部会计程序构成的一个完整的体系，它由下面将要讨论的六个会计程序构成。
Later , when employed in a widespread way for business information systems such accounting procedures as payroll , billing , and inventory control could be carried out with greatly increased speed and effciency 其次，一个有宽敞的商业信息体系，如在会计程序中的支付薪酬，帐单，库存控制，都能速度和效率明显提高。
Financial reports , or accounting reports , are end product of accounting process , giving a concise report of profitability and financial position of an enterprise and they are the final products of the accounting process 财务报表又称会计报表，是会计程序的总结性文件，是准确反映企业财务状况和盈利能力的报告。它们是会计过程的最终结果。
A program that allows a user to perform work on a computer ( in contrast to a program that performs overhead functions , such as an operating system ) . examples are database managers , spreadsheets , and accounting programs 使用户在计算机上完成工作的程序（不同于那种执行内务功能的程序，如操作系统） 。例如数据库管理程序、数据表程序以及会计程序等等。
The “ bubble ” of the assets on the financial report of listed companies has severe impacts on many aspects , such as disturbing decision - making for the information collectors , depressing investors ’ confidence to the companies and harming the economy development 第四部分论述资产减值会计的会计程序问题,包括确认、计量和信息披露,这是资产减值会计的核心问题,也是本文的重点。
Is responsible for providing independent appraisals of force activities that fall within its work charter . it audits police formations to ensure financial and accounting procedures are properly followed . it also advises on general accounting procedures and recommends improvements 负责就属于警队工作范围的活动进行独立评估，并查核警队各单位的帐目，以确保一切帐目都遵照有关的财务及会计程序执行。
Human resource accountant ( hra ) is a measuring procedure and method to measure the data of human resource , whose object is to provide the enterprises and the outsiders concerned with the changing information of enterprises " human resource 人力资源会计作为鉴别和计量人力资源数据的一种会计程序和方法，其目标是将企业人力资源变化的信息，提供给企业和外界有关人士使用。随着知识经济的到来，知识已经产品化，迫切需要人力资源会计。
