外文翻譯--會(huì)計(jì)信息系統(tǒng)所需的問(wèn)題-文庫(kù)吧資料
2024-12-12 04:21本頁(yè)面
【正文】 the ledger on a periodic basis (daily or weekly), which is a group of accounts put together and classified (assets, liabilities, revenue, expenses and equity) ? in other words general ledger summarizes all the transactions within a period of time. In addition there is a subsidiary ledger can be used, which is a more detailed source, where individual items prised (inventory, accounts payable and accounts receivable). General ledger contains controlling accounts which summarize the content of subsidiary ledger. At the end of accounting period with the help of general ledger there is a trial balance calculated to make sure that debit and credit are in balance (if they are not equal it means that there is an error somewhere). Then there must be appropriate adjustments made like depreciation and ine tax expenses, adjusted records posted to the ledger and adjusted trial balance calculated. After this there are financial statements should be prepared, which include balance sheet, ine statement, statement of retained earnings and statement of cash flows. Then journal entries of temporary accounts are closed to permanent accounts and posted to the ledger, and at last afterclosing trial balance can prepared. In order to stay on top panies have to analyze the performance of all anizational cells (starting from unskilled workers and operating personnel, and finishing with top managers and other key personnel) and discover all the deviations from the plan, their causes, and finally panies? management has to take corresponding measures to avoid such deviations in the future. These procedures are called internal controls and include the following five elements: control environment, risk assessment, monitoring, information and munication, which are assessed separately and put together a single rate of anization39。 由于考慮到產(chǎn)品開(kāi)發(fā)和設(shè)計(jì)活動(dòng)，隨著生產(chǎn)活動(dòng)的重要性日益增大，柔性制造系統(tǒng)組織正在重新考慮其傳統(tǒng)的成本措施，并與新的成本分析和成本控制，如轉(zhuǎn)換技術(shù)試驗(yàn)， 活動(dòng)基礎(chǔ)， 成本核算和目標(biāo)成本法。另一方面，直接勞動(dòng)力成本降低，因?yàn)檩^少的機(jī)器操作，減少機(jī)器設(shè)置在成本結(jié)構(gòu) 時(shí)間。 提高自動(dòng)化的影響 在自動(dòng)化水平的提高轉(zhuǎn)變，由直接向間接生產(chǎn)費(fèi)用和資金成本。傳統(tǒng)的會(huì)計(jì)做法往往不適合測(cè)量柔 性制造系統(tǒng)的無(wú)形資產(chǎn)和長(zhǎng)期利益，而受到的不確定性和 可變性。 變更會(huì)計(jì)和財(cái)務(wù)報(bào)告系統(tǒng) 會(huì)計(jì)是一種重要的信息之一 子系統(tǒng)，那些地方 的柔性制造系統(tǒng)的影響是最大的。但是，柔性制造系統(tǒng)的信息報(bào)告要求長(zhǎng)期戰(zhàn)略方向。由于這些收益的實(shí)現(xiàn)是重要的一個(gè)組織的目標(biāo)，信息系統(tǒng)應(yīng)監(jiān)測(cè)和報(bào)告這些好處。首先，在柔性制造系統(tǒng)的貨幣投資是很大的。成功的結(jié)果只能使當(dāng)組織在其組織設(shè)置，尤其適合其信息系統(tǒng)的變化。在同一時(shí)間，因?yàn)樗麄兛梢愿斓靥岣叻答伝芈泛彤a(chǎn)品改進(jìn)和工藝概述的。柔性制造系統(tǒng)提供的能力，引進(jìn)新產(chǎn)品線（在合理 的成本），更廣泛的產(chǎn)品種類，提高產(chǎn)品質(zhì)量的組織，沒(méi)有拒絕或缺陷和控制效率低下生產(chǎn)（參閱表一的 FMS專頁(yè)）。操作人員組成卸載經(jīng)營(yíng)者，制定者和工具設(shè)置的運(yùn)營(yíng)商為主的負(fù)荷 ， 其他輔助人員，包括電腦操作員，程序員，系統(tǒng)分析師和維修技術(shù)人員。該柔性制造系統(tǒng)的可編程特性增強(qiáng)了結(jié)合多種經(jīng)營(yíng)和減少時(shí)間和人為錯(cuò)誤 。 該軟件的指示傳達(dá)給不同的機(jī)器下面的一個(gè)預(yù)定的調(diào)度 順序。 機(jī)床運(yùn)行，并由計(jì)算機(jī)控制。流程自動(dòng)化是化工等產(chǎn)業(yè)的共同而加工裝配自動(dòng)化 ， 更在汽車和其他工作的柔性自動(dòng)化商城，這些 程度可能從幾數(shù)控機(jī)床的自動(dòng)化裝配 倒整個(gè)普遍的 生產(chǎn)線。 柔性自動(dòng)化 柔性制造自動(dòng)化可以實(shí)現(xiàn)流程型和組合型制造業(yè)兩者。通常柔性制造系統(tǒng)創(chuàng)造了新的信息需求，并要求修改的方法收集 信息，這些 改性方法往往與現(xiàn)行管理辦法相沖突 ， 這方面的一個(gè)例子是會(huì)計(jì)慣例。 例如，英格索蘭公司的工程師報(bào)告說(shuō)，平均柔性制造系統(tǒng)實(shí)施，除了享受 40每人生產(chǎn)時(shí)間減少百分之 二十 ，在生產(chǎn)工人減少百分之三十，并在每件每降低成本的百分之 十二 ，增加了在機(jī)器利用率百分之 三十 。由于 杰克梅 ． 勒迪斯國(guó)家高科技形成更大的利益，與機(jī)器人，計(jì)算機(jī)和自動(dòng)化機(jī)械相結(jié)合，似乎終于讓久違的生產(chǎn) 產(chǎn)生 奇跡，幾乎個(gè)別產(chǎn)品定制，立即回應(yīng)需求，高品質(zhì)，出色的表現(xiàn)，都在最低的成本。畢業(yè)設(shè) 計(jì)（ 論 文） 外文文獻(xiàn)及翻譯 文獻(xiàn)題目 Accounting information system issues of FMS 會(huì)計(jì)信息系統(tǒng)所需的問(wèn)題 Manual Accounting Versus Computerized Accounting 手工會(huì)計(jì)與電算化會(huì)計(jì) 專 業(yè) 財(cái)務(wù)管理 班 級(jí) （一）班 學(xué) 生 沙振宇 指導(dǎo)教師 李 鵬 高科學(xué)院 2021 年 Title: Accounting information system issues of FMS Material Source: Integrated Manufacturing Systems Author: Ram S. Sriram In recent years, multinational anizations have been significantly changing their manufacturing of the challenges posed by changing market factors and globallevel petitive pressures, anizations have been showing greater interest in flexible believe that switching to flexible automation such as flexible manufacturing systems (FMS), puterintegrated manufacturing (CIM),and puteraided design (CAD) will bring greater benefits in the form of improved productivity, customer satisfaction, and larger market Jac
研究報(bào)告相關(guān)推薦
鄂ICP備17016276號(hào)-1