会计毕业论文摘要范文
论文摘要是论文的重要组成部分，下面是我为大家收集的关于会计毕业论文摘要范文，希望能够帮到大家!
摘要
随着经济的不断发展和全球化进程的加快，风险及其不确定性己经成为市场经济体制中不可消除的存在。保险，作为现代风险管理的重要手段之一，在经济社会运行中正发挥着日益重要的作用。“保险负债是保险公司基于保险合同，对未来偿付金额和时间不确定性的一种估计，其主要表现形式为保险公司计提的各种责任准备金。”保险合同准备金的计量是保险会计研究领域的核心问题，也是保险合同会计处理的关键所在。我国财政部先后颁布了《企业会计准则第25号一一原保险合同》、《企业会计准则第26号一一再保险合同》、《保险公司会计制度》和《保险合同相关会计处理规定》等多项规章制度来规范保险负债的会计计量，基本实现了在重大方面与国际会计准则的趋同，提高了我国保险行业会计信息的质量，但从近几年的实施情况来看还存在许多需要改进的地方。因此，笔者以保险业上市公司的准则执行情况为数据支撑，深入探讨了保险负债的会计计量问题。
本文主要采用规范研宄的方法，定性分析与定量分析相结合，在研究过程中综合运用了保险学、经济学、金融学和会计学的相关理论与方法，目的是对现行保险负债的会计准则及其执行情况进行分析评价，结合国际会计准则理事会(简称IASB)在保险负债会计计量问题上的最新研究进展，探讨了当前保险合同负债计量方面存在的主要问题和未来改革方向，为我国保险会计准则的持续趋同做出微薄的贡献。
本文主要内容分为五大部分，具体安排如下：
第一部分，绪论。主要介绍论文的选题背景以及选题意义，对已有的相关文献进行总结与回顾，提出本文的研宄思路以及研究方法，并指出本文的创新与不足。
第二部分，保险负债计量问题的研宄基础。主要介绍与本文研宄内容相关的理论，包括保险合同及其分类，保险负债的特殊性，保险负债的确认依据及计量目标，以及国内外保险会计准则的变迁，为后面的分析奠定基础。
第三部分，选取我国上市保险公司，对现行保险合同会计准则执行情况进行分析。通过总体数据统计及具体案例说明我国上市公司执行现行保险合同会计准则的情况，并提出现行会计准则关于保险负债计量本身及执行中存在的问题，以证明我国实行准则完善的'必要性。
第四部分，跟踪国际会计准则改革动态，并对新动态可能产生的理论及实务影响进行预期。从保险负债的计量模式入手，分析评价国内外现行的保险负债计量模式，指出准则改革的积极意义、带来的新问题以及对我国会计实务的预期影响，进而提出完善我国保险计量的建议。
第五部分，结束语。
通过以上研宄，笔者认为，准则在保险负债计量模式的选择、充足性测试以及保险风险的披露方面的执行存在问题，有必要加强相关准则的制定，时刻保持与国际会计准则的趋同，并加大相关部门的监督指导力度，提高会计从业人员的素质以及保险精算师的独立性，以保证会计准则的有效实施。笔者期望本文的研宄在理论上完善保险合同会计准则的构建，在实务上为提高保险负债计量的会计信息质量做出贡献。
关键词：保险负债，保险合同准备金，会计信息披露，会计计量
摘 要
随着全球经济一体化的不断发展，企业经营也面临着越来越大的不确定性。为了降低不确定性对企业经营带来的负面影响，企业必须以风险为导向，有效地设计并运行内部控制予以应对。而内部会计控制在企业内部控制中具有核心作用，有效的内部会计控制有利于企业杜绝内部的舞弊和错误，保证资产的安全和完整，同时提高企业经营的效率和效果，实现企业的最终战略目标。而内部会计控制是一个动态的过程，是一个需要不断自我修正不断完善的过程，因此，研究如何对内部会计控制进行优化，对于提升企业管理水平具有重要的现实意义。
本文以 HF 有限公司为研究对象，对 HF 有限公司内部会计控制体系的优化问题进行了深入探究。文章首先从整体介绍了研究的背景、来源以及研究意义，并对国内外关于内部会计控制的研究状况进行了总结。然后梳理了内部会计控制的发展和理论基础，即公司治理与内部会计控制、契约理论与内部会计控制、控制论与内部会计控制之间的关系，并对后续的研究提供多视角的启示。接着介绍了内部会计控制体系建立的原则和目的以及基于五要素和基于风险管理八要素的内部会计控制体系，为后续全面分析 HF 有限公司内部会计控制体系存在的问题及优化措施奠定了理论基础。在对 HF 有限公司的概况和财务情况进行初步了解的基础上，文章重点运用模糊评价的方法对 HF 有限公司内部会计控制的五个要素进行综合评价;然后根据综合评价的结果，分析并得出 HF 有限公司的控制存在的主要问题：第一，内部控制环境中管理层不重视企业文化整合，企业组织结构存在缺陷以及控制观念不先进;第二，HF 有限公司缺少一套健全的风险评估机制;第三，在相关控制活动中，缺乏有效合理的授权审批制度并且这些相关的程序不健全;第四，在信息与沟通中，没有科学的管理和有效的交流;第五，在监督过程中，绩效考核制度不健全，权责不清晰，管理当局忽略了内部监督的作用。根据模糊评价的结果和分析，最后提出了优化 HF 有限公司的内部会计控制体系的针对性措施，主要有：优化内部会计控制环境，注意完善法人治理结构，同时强化内部会计控制机制的建设;进行科学和监督的风险管理;建立良好的控制活动;建立广泛的信息与交流;加强内部审计。最后对全文进行总结，提出本文存在的不足和进一步的研究方向，对 HF 公司内部会计控制的建设具有重要意义。
关键词：内部会计控制;风险防范;公司治理
Meter is an important component of economic management in strengthening economic management and financial management, safeguard the socialist market economic order is playing an important role. The accounting officer is the main body of accounting, the accounting staff of professional ethics directly affect the quality of accounting, the state and business interests, therefore, the accounting staff of professional ethics must be strengthened. The current accounting work, many of the problems, so this paper the meaning of the accounting professional ethics, characteristics, and describes the role to re-recognize the importance of professional ethics of accountants and should possess the basic qualities, as well as how to enhance their professional and moral qualities of Accountants building, layer upon layer to start discussion of the professional ethics of accountants.
At present, our country mainly adopts institution accounting period. Although this system on institutions can cash receipts and effective control, but with China's socialist market economy system, the improvement of public finance system of government functions, the changing environment and the social environment accountant such as changes of revenue and expenditure, the disadvantages and deficiency becoming increasingly apparent that the accounting information authenticity and effectiveness of, can better guard against and defuse financial risks, Unable to fully and accurately record and reflect the financial institutions, To accurately reflect the true and institutions provide public products and public service cost and efficiency, etc. Thus, the revenue and expenditure has not meet our institutions and social development and the need of economic development, must be based on the accounting system for business unit of reform and development. In view of this, the author collected institution accounting related data and analysis, the conclusion: institution accounting into the accrual accounting will become the development and reform of a trend. This article will introduce accounting institution accrual of feasibility analysis, Suggestions and measures, and the main economic business accounting information disclosure and discusses related issues.Keywords: institution accounting, The accrual, Revenue and expenditure
Accounting is an important part of economic management, strengthen economic management and financial management, maintain order in the socialist market economy plays an important role. Accounting personnel is the main body of accounting work, the occupation morals of accountant directly affect the quality of accounting work, the national interests and, therefore, the occupation morals of accountant must be strengthened. Current accounting work, so many problems of the accounting professional ethics, this article from the definition, characteristics, function and come to realize the importance of accounting personnel vocational ethics and the basic qualities, and how to strengthen professional moral quality of accounting personnel oneself of construction, unfolding, discusses the occupation morals of accountant.主要表达内容意思，如果不信，你拿去找人翻译好了~！
论文摘要体现了论文的关键核心内容，是论文翻译的重要内容。在翻译科技论文时，我们可以适当地使用被动语态，使整个文章更加客观。被动语态的表达方式可以扩大句子的信息量，突出相关的概念。同时，要注意论文涉及的关键词翻译要准确、经得起推敲。
有道、google均可，但是翻译完之后自己最好读一遍，有些是直译，所以语句不太通顺
写论文摘要时以一般现在时为主。
介绍背景知识时，要用一般现在时，例如：
Speech recognition is the task of converting speech into text.
叙述研究现状时，也可以用一般现在时，例如：
This essay is to analyse how the era influences corporate cultures, and to give suggestions on the building of corporate cultures.
叙述研究结果时，大多数用一般过去时，例如：
Our text achieved the possibility above.
In this paper, ordinary differential equations courses, to explore how to realize "high-early binding", and mathematics in secondary schools in the basis of ordinary differential equations, as well as ordinary differential equations of the guiding role of mathematics in secondary schools to do some discussion, for systems of ordinary differential equations of high under the mathematical point of view to provide some secondary material.Key words, Ordinary Differential Equations; School Mathematics; combination of high early
论文摘要是对论文的内容不加注释和评论的简短陈述，要求扼要地说明研究工作的目的、研究方法和最终结论等，重点是结论，是一篇具有独立性和完整性的短文，根据内容的不同，摘要可分为以下三大类：报道性摘要、指示性摘要和报道指示性摘要。
中文名
论文摘要
外文名
abstract
字 数
一般为正文字数10%左右
语 言
一般中文与英文并存
主要组成
目的 方法 结果 结论
题目翻译如下Retail development of banking business in terms of the commercial bank。内容翻译如下The commercial bank retail business is commercial bank important business field and the invisible income source. In developed country commercial bank invisible income, the retail business occupies decisive position at present. But, the commercial bank of our country retail business still is in the junior stage , develops relative lagging , there exists a lot of problem. The finance job opens our country in 2006 to the outside world completely , the competition coming from a foreign bank gradually fierce , how to accelerates the important problem developing the commercial bank retail business becoming our country commercial bank existing and developing. Therefore, study commercial bank retail business present situation and have the problem, discuss the have reality and far-reaching countermeasure general plan significance that the retail business develops. Have problem has started off in the main body of a book being developed mainly from our country commercial bank present situation sum , has answered our country commercial bank developing retail business important strategy significance, measure waits for a series of problem as well as every commercial bank competing for middle , our country in gradually fierce bank ought to adopt.文章有些长、、望认真看完、、标准人工翻译、、希望可以帮助你、、
元照英美法译文，流畅精准！research on the development of retail banking business of commercial bank ABSTRACT:the retail banking business of commercial bank is the important business domain and its resource of revenue.so far the retail banking business play an important role in the revenue of the developed countries's commercial banks.however,retail banking business of CHINA's commercial banks is in the initial stage,its development is relatively falling behind,also has more problems.in 2006,CHINA's financial sector has opened up completely.the competition is more and more fierce from foreign banks.how to accelerate the development of the retail banking business of commercial banking has become the serious question which CHINA's banking systems can get survial and development. so it has realistic and far-reaching significance that research on the present situation and existing problem about the commercial banking system's retail banking business,discussion on the strategic development of retail banking business. this lecture begins with the present situation of development of CHINA'S commercial banks and the existing problems,sovles the the most important strategic significance about CHINA's banking development.CHINA' commeicial banking systems should take measures to deal with a series of issues in the fierce banking competitin. 英美法流畅标准！
先用谷歌翻译一遍，然后再查查是否有需要调整的，也就翻译好了。 Construction contract, construction and installation works contract is a contract and the contractor to complete the construction and installation works, agreed to clear the mutual rights and obligations of the contract. The construction contract is a construction enterprises engaged in production activities and necessary way to obtain economic benefits, as efficiently as possible, therefore, to prevent and control the risk of the construction contract, to prevent corporate interests are harmed each construction enterprises should attach great importance to the issue. Construction contract in contract formation, negotiations with the formal signing of the contract and the performance of the contract process of risk prevention and control of several key aspects of the contract to do the risk prevention and control. The objective existence of the construction contract risk is determined by its long-term performance of the contract, the diversity, complexity and characteristics of the construction works. This paper is divided into five parts, the first part of the main construction contract risk identification, the second part of the emphasis on Construction Contract engineering role in the third part of the risk and control of the contract stage, the fourth part of the construction contract risk prevention basic measures for the full text of conclusions
Title:On the crime of polluting the environment Abstract: with the development of China's economy and the improvement of productivity, environmental pollution is becoming increasingly serious, the judicial practice of the crime of major environmental pollution accident before the difficult to play a role in the "criminal law amendment (eight)" after the introduction of the crime of major environmental pollution accident has made great changes, but there is still insufficient. How to make the crime of the new pollution environment better play a role in the judicial practice is one of the key issues of environmental governance at present.The first chapter is an overview of the crime of polluting the environment, mainly about the concept and characteristics of this crime; the second chapter is the key elements of the crime of polluting the environment of the paper, mainly from the object of the crime, the objective aspect and subjective aspect, the objective aspect of crime, crime analysis results and the type of crime, the subjective aspect of the imputation principle of the key discussion; the third chapter is the identification of environmental pollution crime, mainly discusses the definition of the crime of crime and non crime, illegal disposal, the difference between causation and other crimes, and then discusses the legal punishment of the crime; the fourth chapter is about the suggestions, mainly is to refine the charges and increase the types of penalties.Key words: criminal law; criminal law amendment eight; environmental pollution
In the knowledge economy era, knowledge becomes the most important factor of production; technology, patents, creative and other software products has become an important product form. Knowledge become the dominant consumer consumption; knowledge as factors of production and distribution. Possession of the degree of knowledge as the main basis for the allocation, with the knowledge, creative workers become the main employment; high-tech industry will become the pillar industry of the era of knowledge economy; innovation is the soul of the knowledge economy. Knowledge-based economy era is bound to have an enormous impact on international trade.The structure of international trade, the impact of commodity: In the knowledge economy era, the invisible trade will be the main content of international trade. Knowledge-based economy era, will make the world trade liberalization was accelerated. Integration of domestic and foreign markets, no longer be divided into domestic and foreign trade, market competition has become a global competition. The rapid development of regional blocs is a manifestation of the trend of trade liberalization.Key words knowledge-based economy; international trade; impact; countermeasures
用GOOGLE翻译，，然后自己在修改
Title:On the crime of polluting the environment Abstract: with the development of China's economy and the improvement of productivity, environmental pollution is becoming increasingly serious, the judicial practice of the crime of major environmental pollution accident before the difficult to play a role in the "criminal law amendment (eight)" after the introduction of the crime of major environmental pollution accident has made great changes, but there is still insufficient. How to make the crime of the new pollution environment better play a role in the judicial practice is one of the key issues of environmental governance at present.The first chapter is an overview of the crime of polluting the environment, mainly about the concept and characteristics of this crime; the second chapter is the key elements of the crime of polluting the environment of the paper, mainly from the object of the crime, the objective aspect and subjective aspect, the objective aspect of crime, crime analysis results and the type of crime, the subjective aspect of the imputation principle of the key discussion; the third chapter is the identification of environmental pollution crime, mainly discusses the definition of the crime of crime and non crime, illegal disposal, the difference between causation and other crimes, and then discusses the legal punishment of the crime; the fourth chapter is about the suggestions, mainly is to refine the charges and increase the types of penalties.Key words: criminal law; criminal law amendment eight; environmental pollution
The book sticks to the West江惠东Dam Project Environmental Impact Assessment Report (Graduation Project version. Because of conditions, as a reference book compiled from large amounts of data, data used in monitoring non-author). Report on the use of the general pattern of the EIA report, based on general, regional overview of engineering analysis environment, the status quo of environmental quality monitoring and evaluation, environmental impact prediction and evaluation of pollutant control measures, site selection analysis of a reasonable, clean production and the total control analysis, public participation, environmental impact of economic profit and loss analysis, environmental management and monitoring and analysis, conclusions and recommendations prepared by the order of the preparation 。Listed by the EIA is based on the use of, in principle, the evaluation factors, work such as grading and evaluation criteria, introduced hydraulic engineering related to natural, social and ecological overview of the project carried out a detailed analysis. The state of the environment through the project's monitoring and evaluation, found that apart from the part of river basin water environment over some indicators, the work environment in the vicinity of the targets to achieve the basic requirements of relevant standards; through the forecast engineering environment, although some factors do not meet standards However, some measures taken to meet the basic requirements - this book lists some of the pollutants prevention and control measures.According to do the work of the spirit of the EIA, the book also had total control of cleaner production and analysis, public participation in the work of the projects carried out environmental impact analysis of economic profit and loss. Finally, the EIA and gives a summary of recommendations and concluded: "This project meets the overall river basin planning, site selection and reasonable efficiency is obvious that environmental damage is limited. So from the point of view of environmental protection, water conservancy江惠东West branch Project construction is feasible. "是否可以解决您的问题？
翻译成英文是What are the English translations of the accounting papers下图是翻译截图
写本科范文一万字带有英文翻译和引言的会计毕业论文，首先要明确论文的研究背景及方向，确定研究问题和主题，以便在余下的内容中结合各个章节进行研究。在整理研究材料之后，一般将研究分为几个步骤，如引言、正文、结论和建议等。正文应该包含对相关文献、实证分析等的叙述和描述，并有助于实现毕业论文的研究目的。最后，在结束语中，需要总结所有的结果，提出建议和发展趋势，以及翻译英文资料。
会计电算化错账更正方面的外文翻译先到百度文库，找一篇此类文档中文的，然后用有道翻译，或是谷歌在线翻译翻成英 文，然后把英文放上面，中文放下面。希望可以帮到你。如果要找标准的PDF格式外文文 献，可以在谷歌，用英文文献名+空格+PDF 这样比较容易找到。 第一是Google搜索，主要是英文，尤其是其学术搜索，意义大。第二，通过各大学图书馆系统，进入几个主流的出版发行集团。第三，利用网络免费储存、电子书系统。尤其是国外多。1、论文题目：要求准确、简练、醒目、新颖。2、目录：目录是论文中主要段落的简表。（短篇论文不必列目录）3、提要：是文章主要内容的摘录，要求短、精、完整。字数少可几十字，多不超过三百字为宜。4、关键词或主题词：关键词是从论文的题名、提要和正文中选取出来的，是对表述论文的中心内容有实质意义的词汇。关键词是用作机系统标引论文内容特征的词语，便于信息系统汇集，以供读者检索。 每篇论文一般选取3-8个词汇作为关键词，另起一行，排在“提要”的左下方。主题词是经过规范化的词，在确定主题词时，要对论文进行主题，依照标引和组配规则转换成主题词表中的规范词语。5、论文正文：（1）引言：引言又称前言、序言和导言，用在论文的开头。 引言一般要概括地写出作者意图，说明选题的目的和意义, 并指出论文写作的范围。引言要短小精悍、紧扣主题。〈2）论文正文：正文是论文的主体，正文应包括论点、论据、 论证过程和结论。主体部分包括以下内容：a.提出-论点；b.分析问题-论据和论证；c.解决问题-论证与步骤；d.结论。6、一篇论文的参考文献是将论文在和写作中可参考或引证的主要文献资料，列于论文的末尾。参考文献应另起一页，标注方式按《GB7714-87文后参考文献著录规则》进行。中文：标题--作者--出版物信息（版地、版者、版期）：作者--标题--出版物信息所列参考文献的要求是：（1）所列参考文献应是正式出版物，以便读者考证。（2）所列举的参考文献要标明序号、著作或文章的标题、作者、出版物信息。一，选题要新颖。这次我的论文的成功，和高分，得到导师的赞许，都是因为我论文的选题新颖所给我带来的好处。最好涉及护理新领域，以及新进展，这样会给人耳目一新的感觉。二，大量文献做基础仔细查阅和你论文题目和研究范围相关的文献，大量的文献查阅会你的论文写作铺垫，借鉴别人的思路，和好的语言。而且在写作过程不会觉得语言平乏，当然也要自己一定的语言功底做基矗三，一气呵成做好充分的准备，不要每天写一些，每天改一些，这样会打断自己的思路，影响文章的连贯。四，尽量采用多的专业术语可能口语化的表达会给人带来亲切感，但论文是比较专业的形式，是有可能做为文献来查阅和检索的，所以论文语言的专业化，术语化会提升自己论文的水平。五，用正规格式书写参考正规的论文文献，论文格式。不要因为格式问题，而影响到你论文的质量。六，最好在计算机上完成写作过程如果有条件最好利用电脑来完成写作过程，好处以下几点：1，节省时间，无论打字的速度慢到什么程度，肯定要比手写的快。2，方便，大量的文献放在手边，一个一个查阅是很不方便的，文献都是用数据库编辑，所以都是在电脑上完成。提前先在电脑上摘要出重点，写出提纲，随时翻阅，方便写作。3，修改编辑，在电脑随时对文章进行修改编辑都是非常的方便。4，随时存档，写一段，存一段，防止突然停电，或者电脑当机。本人就是吃了这个大亏，一个晚上的劳动，差点就全没了，幸亏男友是电脑高手，帮我找回。否则就恨着电脑，哭死算了。七，成稿打印好交给导师无论你的字写的多么优美，还是按照惯例来，打印出的文字显的正规，而且交流不存在任何的问题，不会让导师因为看不懂你的龙飞凤舞，而低估你的论文。而且干净整洁，女孩子不仅注意自己的形象问题，书面的东西也反映你的修养和气质。八，听取导师意见，仔细修改导师会给你一些关于你论文建设性的意见，仔细参考，认真修改。毕竟导师是发表过多篇论文，有颇多的经验。