英文个人研究报告[全文5篇]

第一篇：英文个人研究报告

Introduction This is an individual case analysis report, In this paper, we mainly discuss how a software company can better participate in the international development.The name of the company is Qingdao Zhuo’er software company.First of all, the overall situation of the company is comprehensively introduced, including the establishment of the company's time, size, major business and development status.Then, the problems in the development of the company are analyzed in detail.It analyzes the current international development trend and the development opportunities of software enterprises.Finally, the paper summarizes the suggestions and strategies for the company to achieve international development, which plays an important role in achieving greater development of the company primary coverage 1.Company introduction Qingdao zhuo'er Software Development Co., Ltd.was founded in 1998, specializes in custom software development and focus on the development of PDA mobile phone software, GIS geographic information system, 3G video, provides a full range of products with independent intellectual property rights.Besides, it also provides software services and overall solutions for government, enterprises and society.The company is the national certification of software enterprises, high-tech enterprises, private technology enterprises in Qingdao, there are more than 30 software copyright certificates in this company.Qingdao zhuo'er Software Development Co.Ltd is the first batch of mobile phone Chinese Networking software service providers, each set of system developed by the company are based on the actual situation of customers, our advanced technology, field research, repeated demonstration.A system with independent intellectual property rights has been formed last.At the same time, it can also be customized according to the actual needs of customers.The company's main service areas are as follows: software development, software development, software development, GIS/GPS PDA mobile phone software customization development, urban management, environmental protection law enforcement system of mobile law enforcement system, law enforcement system, safety sanitation digital mobile digital mobile law enforcement system and the highway law enforcement system, law enforcement system, the taxi industry tobacco inspection system and electric power inspection system etc.There are highly educated, high-quality professionals in the company, and it adheres to the people-oriented management concept, respect for science, respect for talent.It combines the modern standard management system with excellent scientific and technological talents, bring into full play the wisdom and teamwork spirit of the individual, and develop the excellent software products with advanced technology and perfect function for the users.2.Difficulty Although the company has achieved great development, but there are still many problems in its development process, which mainly can be divided into internal and external problems.1 Specific issues will be reflected in the following aspects.The first problem is about market positioning.The international business objectives 1 U De Menezes，V Dias，C Gomes, Management of Sustainable Innovation in an Internationalized Company, Journal of Technology Management & Innovation, 2013, P24.are not clear, the international norms and international practice are not familiar, in order to “step out”, the company often is hungry to catch a project and blind foreign investment, the domestic business of a move to abroad, use the domestic traditional management methods lack of institutional innovation.This rigid management system tied the hands and feet of the enterprise, and play their own initiative and creativity, which is the main reason for the low efficiency of international business.2

The second is the lack of international operations of high-quality personnel.As a starting point for the company itself is low, lack of talent reserve is low, the existing management and technical personnel knowledge structure, senior management personnel and technical personnel is lack of management and experience, for the international market to judge3.In many cases, companies mainly rely on the management experience in the market and intuitive grasp of the market, so it is difficult to form the international marketing model and establish a stable consumer groups, it is more difficult to compete with other international economic entities.The third is the company's lack of independent intellectual property rights products and brand awareness.The company's brand concept is not mature, it is not aware of the brand represents product quality, level, technical level, quality of staff and business credit management of enterprises and the brand is the comprehensive embodiment of the competitiveness of enterprises, but there is no link with the 2Changyong Yu.The dilemma and strategic choice of the development of small and medium sized enterprises in China [J].Small and Medium-sized Enterprise Technology,2007,P57.3 Wei Chen，Liyan YU.Analysis on the present situation and Development Countermeasures of small and medium sized enterprises in China [J].Business Studies，2006,P23.4 AW L，M Pm, When comparative advantage is not enough: business costs in small remote economies.World Trade Review, 2004, 3(3),P347-P383.interests of enterprises and creating famous brands long-term development.4

The fourth is the product technology content is low.The company's advanced equipment is less, the technology innovation ability is poor, the product technology content and the added value are low.At the same time, the lack of sustainable development of unique products and the ability to continue to develop proprietary technology, scientific research results conversion rate is relatively low.The fifth is financing difficulties, Shortage of funds and financing difficulties has become a major problem in China's small and medium enterprises.International business needs more capital, but the financial environment of our country is difficult to solve the problem of capital shortage in the process of internationalization.Because of the small and medium-sized enterprise assets, the risk is bigger, the credit degree is poor, and the social prejudice and so on, the commercial bank generally does not want to provide the loan to the small and medium-sized enterprise.In addition, due to the restrictions of the law, small and medium enterprises are difficult to raise funds through the issuance of corporate bonds, stocks and other direct financing means, such as large enterprises.Due to lack of funds, the financing channel is narrow, small and medium-sized enterprises with good prospects of the project which can’t be implemented, seriously hindered the development of international business in a disadvantageous position in the fierce competition in the international market.5

M Bierwerth，C Schwens，R Isidor，R Kabst.Corporate entrepreneurship and performance: A meta-analysis.Small Business Economics, 2015, 45(2),P255-P278.6 Jin Wang.Countermeasures on the internationalization of China's small and medium sized enterprises [J].China Paper Download Center,2008,P5.7 MY Brannen，R Piekkari，S Tietze.The multifaceted role of language in international business: Unpacking the forms, functions and features of a critical challenge to MNC theory and performance.Journal of International Business Studies, 2014, 45(5),P495-P507.The sixth is that the policies and systems are not perfect, world experience shows that enterprises in the early stage of overseas investment is often rely on the government to promote the policy of strong support for the success.6At present, it is still in the initial stage of overseas investment in China, but did not form a support system 7with matching policy, due to the lack of government financial support, credit, tax and other aspects of the enterprises in the overseas investment, strong pressure is often difficult to support overseas competition.Therefore, the company's capital, financial and other aspects of the internationalization of the law and policy support system has not been formed, although the “SME Promotion Law” and “foreign trade law” and other laws and regulations are stipulated to promote the internationalization of SMES.But lack of operational, regulatory policies lack of systematic.Because our country domestic product standard is lower than the international standard or the foreign advanced standard, causes the foreign country to be able to block our country small and medium-sized enterprise's export through the technical barrier.From the current development trend, our country has more and more restricted product varieties, and more and more countries and regions set up technical barriers, becoming the biggest obstacle to the foreign trade of our country.3.Opportunity China's software enterprises are facing important opportunities for development, China's software industry has been growing at a rate of over 35% for three consecutive years along with the rapid development of China economy.Great progress has been made in software production, capital, talent and technical policy., which attracts high attention from the international software industry.International software giants are transferring software outsourcing business to China, and China is emerging as a new international software outsourcing center.The government has also set up a series of preferential policies to accelerate the formation of a market environment and policy system ,which is a new historical opportunity for the software enterprises in china.China's software enterprises have a good external environment for development, a good level of national economic development provides a foundation for the rapid development of software industry in the economic environment.On the one hand, China's national economy maintained a rapid development since the reform and opening up.It provides a very good development space for the development of the software industry.At present, China's software industry has been widely used in the national economic and social fields and it has become an important basis to promote the adjustment of industrial structure, which greatly promoted the process of informatization construction in our country, the software industry is growing as an important industry of national economic development.On the other hand, the country pays more and more attention to the investment of software industry, and the Ministry of science and technology has successively formulated the planning and measures to promote the development of software industry, focusing on the development of technological innovation enterprises.China's software enterprises can give full play to the technical advantage of backwardness in terms of technology.China's software industry is in a stage of backwardness compared with the developed countries.The economic and technological globalization, popularization and application of network technology, making every corner of the world can synchronize access to the latest software technology, which means that we are in the same starting line.Not only can the global advanced technology be acquired at the same time, but also the most advanced technology in the world can be obtained at the same time.More importantly, China's software enterprises also have the advantage of backwardness in technology in the later stage.Software enterprises do not have the heavy historical burden of the past software technology and model, and can directly use the world's most advanced technology to develop software.Facing the trend of global economic integration, Chinese enterprises are facing more and more fair and reasonable treatment, but also facing the competition pressure of the domestic market internationalization.More and more foreign large enterprises to enter the market to Chinese, especially small and medium-sized enterprises has brought a crisis of survival.Therefore, we should implement the internationalization strategy of small and medium-sized enterprises, looking for more living space in the international market.8The development of international business for the expansion of foreign exchange, to promote the development of the whole company.Our 8 AV Hoorn，R Maseland.How institutions matter for international business: Institutional distance effects vs institutional profile effects.Journal of International Business Studies, 2016, 47(3),P374-P381.international competitiveness has a positive effect which can’t be ignored.The international business activities are conducive to better use of domestic and international resources, learning the advanced technology better and management experience of foreign companies, improve the competitiveness of enterprises, and expand the market, to avoid international trade barriers, can set up R & D base using foreign technology advantage.Relatively large enterprises, the company's investment funds are few, the layout requirements are simple, which can be widely distributed in a variety of environments, and even in poor areas such as transportation and communication can also take root.The small and medium-sized enterprises have a high degree of marketization, the organizational structure is simple, flexible operation and management mechanism, the rapid investment decision-making.Marketing methods have more autonomy, the market reaction is sensitive.4.Suggestion In order to improve the company's international competitiveness, participate in more international business activities and promote the development of the company , the company need to do the following aspects.（1）Establish the concept of international business With the improvement of the degree of internationalization, the company managers must renew the idea, establish the awareness of the rules, system innovation and management innovation, to completely change the backward enterprise system, the traditional management mode and low level service mode, which can adapt to the local culture and the establishment of market environment, but also with international standards of modern enterprise system, management mode and service specification.（2）Establish incentive mechanism to attract talent The competition of modern market economy is the competition of talents and knowledge.9And at present, the company has a serious shortage of talent, low staff quality problems, the reality requires companies to introduce talents, training talents.It is more important to the formation of the leadership system of scientific and reasonable enterprise and organization system, construct a set of effective incentive and restraint mechanisms, truly operators up and down, the personnel can strengthen the enterprise internal management.Secondly to cultivate talents and improve the personnel management.Therefore, the company should improve the internal management of enterprises based on the internationalization of the development.（3）Speed up the construction of information The network management is actively carried out under the condition of knowledge economy.10First of all, the company must establish a strong network of business information systems in order to grasp the economic, market and other aspects of the country in a timely manner, grasp the initiative to participate in international competition.Secondly, the development of electronic commerce using digital way to conduct international business activities in the international Internet.The internationalization of small and medium-sized enterprises has the incomparable 9 Linfeng Jia.Play the advantages of foreign affairs for the enterprise “going out” to provide a full range of services [J].Contemporary World.2007,P15.10 Xinsheng Zhou,Meng Tie.An Introduction to Foreign Trade in China [M].China Business Press.2007,P114.superiority, it can save time, save marketing costs and transaction costs, reduce the export trade links, which is conducive to small and medium enterprises in a timely manner with less cost to products to the international market3.（4）Cultivating core competence Whether the company can move towards the international market and maintain the competitive advantage of long-term stability, the key lies in whether to form and maintain its core competitiveness.Core competence comes from the core assets of the enterprise, especially the knowledge assets.Such as technology, patents, production skills, complementary knowledge, etc..Only focus on the cultivation of the core assets of the enterprise, to build the core competitiveness of enterprises, vigorously develop the core products and core technology, the company can have a part in the multitude of strong international competition4.In the rapid development of science and technology, the company must increase investment in technology development, the core and leading products research and development with independent intellectual property rights, increase the technical reserves, which has become the main body of technological innovation, the development of investment subject and application subject, with universities and research institutes joint cooperative road.Facing the new situation of world economic integration, the market must update ideas, enhance the sense of competition, establish the internationalization and competition consciousness, market oriented, motivated by 11 Burzynski ,O Robertograeml ,A Reisbalbinot ,Zandra.The internationalization of the software market: opportunities and challenges for brazilian companies.JISTEMJournal of Information Systems and Tec..., 2010 , 7(3):págs.499-516.[12] OR Burzynski，AR Graeml，Z Balbinot.The internationalization of the software market: opportunities and challenges for brazilian companies.Lewis Publishers， 1992 , 7(3):182-182.

第二篇：研究报告格式-个人专题研究报告格式

研究报告格式-个人专题研究报告格

式范文

《研究报告格式的示例》

个人专题研究报告格式范文篇一{个人专题研究报告格式范文}

房地产可行性研究报告范文0房地产可行性研究报告是根据可行性研究对项目进行科学的分5析和预测。因此做好开y发项目可行性研究工a作，是项目成败的先决条件。项目可行性研究是项目立项阶段最重要的核心1文5件，具有相当大l的信息量和工x作量，是项目决策的主要依据。第一q节 可行性研究的概念和作用一o． 可行性研究的概念 可行性研究是指在投资决策前，对与

g项目有关的资源、技术、市场、经济、社会等各方7面进行全面的分0析、论证、和评价，判断项目在技术上n是否可行、经济上n是否合理、财务上s是否盈利，并对多个f可能的备选方7案进行择优的科学方5法，其目的是使房地产开t发项目决策科学化

8、程序化

6、从7而提高决策的可靠性，并为4开z发项目的实施和控制提供参考。我国从650世纪00年代开q始引8进可行性研究方5法，并在政府的主导下c加以8推广n。8840年原国家计3委明确“把可行性研究作为7建设前期工g作中5一c个p重要的技术经济论证阶段，纳入x了s基本建设程序。3318年2月8，原国家计1委正式颁布了a《关于z建设项目进行可行性研究的试行管理办5法》，对可行性研究的原则、编制程序、编制内0容、审查办2法等做了h详细的规定，以5指导我国的可行性研究工a作。

二q． 可行性研究的作用(一h)可行性研究是项目投资决策的重要依

据。开l发项目投资决策，尤x其是大q型投资项目决策的科学合理性，是建立在根据详细可靠的市场预测、成本分2析和效益估算进行的项目可行性研究的基础上j的。可行性研究是项目立项、审批、开q发商与k有关部门l签订6协议、合同的依据。在 国投资项目必须列入g国家的投资计1划。尤y其是房地产项目，要经过政府相关职能部门c的立项、审批、签订2有关的协议，依据之z一m就是可行性研究报告。可行性研究是项目筹措建设资金的依据。房地产开u发项目可行性研究对项目的经济、财务指标进行了t分8析，从0中8可以0了v解项目的筹资还本能力r和经营效益的获取能力m。银行等金融机构是否提供贷款，主要依据可行性研究中1提供的项目获利信息。因此可行性研究也r是企业筹集建设资金和金融机构提供信用贷款的依据。可行性研究是编制设计5任务书0的依据。可行性研究对开z发项目的建设规模、开l发建设

项目的内2容及o建设标准等都作出了l安排，这些正是项目设计8任务书6的内3容。第二b节 可行性研究的阶段工v作一y．可行性研究工o作根据项目的进展可以0分2几z个u阶段进行。

以8投资机会研究 该阶段的主要任务是对投资项目或投资方3向提出建议，即在一b定的地区h和部门v内1，以2自然资源和市场的调查预测为1基础，寻找最有利的投资机会。投资机会研究相当粗略，主要依靠笼统的估计5而不h是依靠详细的分0析。该阶段投资估算的精确度为7±60%，研究费用一l般占总投资的0。4%～0。6%。如果机会研究认3为6可行的，就可以5。初步可行性研究 在机会研究的基础上x，进一h步对项目建设的可能性与x潜在效益进行论证分5析。初步可行性研究阶段投资估算精度可达±40%,所需费用约占总投资的0。02%～6。7%。详细可行性研究 详细可行性研究是开z发建设项目 投资决策的基础，是在分7析项

目在技术上w、财务上n、经济上q的可行性后作出投资与t否决策的关键步骤。这一c阶段对建设投资估算的精度在±10%，所需费用，小s型项目约占投资的8。0%～1。0%，大i型复杂的工s程约占0。0%~3。0%。项目的评估和决策，按照国家有关规定，对于h大k中2型和限额以2上d的项目及c重......《课题研究报告怎么写》

个人专题研究报告格式范文篇二

《课题研究报告怎么写》

个人专题研究报告格式范文篇三

急求！！“荒漠化”的课题研究报告。有赏~~~

一、课题的提出：

提出一个研究课题，一般是从背景、现状和基础等三个方面去思考的。

1．背景：即我们所面对的发展了的教育形势、新的教育观念、思想、要求或教学理念、方法、手段等，对教学工作实际产生了重要影响。

2．现状：本地区、本单位教育、教学工作的实际状况与变化了的教育背

景存在着的差异中，我们必须及时加以研究和解决的最急切的问题。

第三篇：会计专业个人研究报告

专业课程知识综述及个人研究报告

一、专业课程知识综述

（一）《基础会计》核心知识及其学习收获

基础会计学是管理类各专业了解会计基本理论和基本方法的专业基础课程，我们学习掌握会计的基本核算方法是重点。也就是将复式记账原理及借贷复式记账法的具体运用作为该门课程的核心内容。如果说复式记账是整个会计核算的方法基础，那会计恒等式则是整个会计核算的理论基础。

1、会计恒等式是会计提供财务信息最本质的形式。

从会计的基本职能来看，会计实际是一个以提供财务信息为主的经济信息系统。它是运用专门的方法对用货币表现的经济活动进行全面、系统的反映，为相关信息使用者提供财务信息。那些能用货币表现的经济活动实际上就是企业再生产过程中的资金运动。

2、会计恒等式是基础会计学知识架构中的基础理论。

基础会计学的主要内容不外乎包括会计核算的基本前提和原则、会计要素及会计等式、账户及复式记账、借贷记账法的具体运用、填制和审核会计凭证、登记账簿、财产清查、编制会计报表、会计核算形式和会计工作组织等方面。其中，整个内容的前三个部分属于理论范畴，是进一步学习后面几部分内容的知识准备，会计核算形式和会计工作组织则属于会计核算的关联知识，而中间部分则是会计工作的主要步骤即会计核算的各项具体方法。

3、会计恒等式为学习基础会计学提供了一种便捷的方法。

掌握会计恒等式不仅可以在学习的过程中在掌握了各类账户的总体结构后，当编写会计分录时，只要判断出每项经济业务所涉及的账户分别属于哪类账户，则该账户金额增减的记账方向自然也就非常清楚了。那么上述在编写会计分录时所出现的第二种问题自然迎刃而解。当对每笔经济业务都能够编制正确的会计分录时，在学习会计凭证与账簿的内容时，实际上仅仅是对填写规范的学习。更好理解会计记账的技术方法，而且掌握会计核算的方法提供了捷径。

通过学习这门课程，当运用借贷复式记账法编写会计分录时常常感到力不从心。一方面是遇到一笔经济业务时不知道应涉及哪些账户，而另一方面，虽然知道一笔会计分录需要涉及哪些账户，但是却不能确定它们正确的记账方向。对于前一个问题，学生只要能够掌握每个账户所反映的经济内容即可解决，而后者则需要学生熟悉每个账户的结构。具不完全统计，学习基础会计学过程可能会遇到的账户有40个左右，通过死记硬背掌握每个账户的结构，势必增加负担，而且会大大降低学习兴趣。而通过会计恒等式就可以提供一个记忆账户结构的便捷方式。

（二）《成本会计》核心知识及其学习收获

随着时代的发展，社会经济的日新月异，成本会计不断引入新的内容，成本会计的范围越来越广，内涵也在深化。（1）过于注重生产成本，忽视了其它环节和其它方面的成本，其结果是成本信息失真，造成经济决策失误和成本失控。事实上，随着科学技术的进步和市场竞争的加剧，生产成本在企业总费用中的比重已不断下降，而与产品相关的研究设计、供应、服务、销售等活动引起的成本将不断上升；其数额甚至远远超过生产成本。

(2)是混淆成本会计与成本管理，不能突出成本会计的中心，达不到成本会计的目的，不能明确各部门职责。成本会计无论是包含于财务会计之中还是成为一门独立的学科，其本质特征是财务会计，成本会计的中心只能是成本核算，成本会计的目标即会计主体在特定历史时期与环境中对成本会计工作所追求或希望达到的预期境地或标准始终是利用成本信息资料加强成本管理，提高经济效益。然而由于成本会计内容走入了盲目横向拓展的误区，使成本控制、成本分析这些曾经有效的成本管理方法，因成本信息的失真而失去了其效用，因成本项目的过于简单而使控制缺乏针对性，因而实现不了成本会计为成本管理服务的目标；另外现代成本管理决不是某一部门的工作，而是企业各个部门及全体员工的责任。（3）成本会计与管理会计、财务管理等学科大量内容的交叉重复，不利于学科建设。成本预测、成本决策、成本控制是管理会计的基本内容，成本计划、成本分析、成本考核也只能是财会人员与其它管理人员共同利用成本信息所开展的工作，因此将其归入财务管理学科更为合适。（4）缺乏对成本会计中成本会计基础理论、成本计算模式及成本计算方法进行深入研究，使成本会计跟不上时代发展的进程，未能在实践中发挥出应有的作用。

通过学习成本会计，我们必须结合现代企业生产的实践需求，不断

地总结，学习和借鉴先进的成本会计理论与方法，在现代企业生产实践中应用和推广，从而探索并形成一套具有中国特色的现代成本会计体系。成本会计从产生到今天已经有了100多年的发展历程，经历着前所未有的变化。这种变化主要体现在两个方面：一是成本会计技术手段与方法不断更新，会计电算化已经或正在取代手工记账，而且在企业建立内部局域网情况下，实时报告成为可能。二是成本会计的应用范围及内涵不断拓展，传统上对成本控制并不关注的行业如医院、快递公司、计算机生产厂商、航空公司等都对成本控制投入了越来越多的精力。实际上，不论是银行、快餐连锁店、专业组织还是政府机关，成本控制已变得不可或缺。

（三）《中级财务会计》核心知识及其学习收获。

通过学习中级财务会计，使我学习到了以下几方面内容：

1.应收账款：应收账款的企业因销售商品、提供劳务等业务向客户收取的款项。应收账款具有以下特点：第一.应收账款是由于商业信用而产生的，即是由于赊销业务而产生的。现金销量业务不会产生应收账款。第二.应收账款是由于企业与外单位之间因销售商品或提供劳务等经济业务而产生的。第三.企业应收账款的产生一般都有表明商品销售和劳务提供过程已经完成、债权债务关系已经成立的书面文件。第四.应收账款的回收期一般都在一年或长于一年的一个经营周期内。

2.应收账款的总分类核算：应收账款发生的核算：企业发生应收账款时，按应收数额（包括应收货款、增殖税和代垫的包装费、运杂费），借记“应收账款”账户，按应收货款金额贷记“主营业务收入”账户，按增值税专用发票上注明的增值税额，贷记“应交税金—应交增值税（销项税额）账户，按垫付的包装费、运杂费金额贷记“银行存款”（或现金）账户。

应收账款收回的核算：企业收回应收账款时，一方面借记“银行存款”账户，同时贷记“应收账款”账户；应收账款改为应收票据的核算：如果企业已发生的应收账款经双方同意改用商业汇票结算，在收到承兑的商业

汇票时，借记“应收票据”账户，贷记“应收账款”账户；债务重组的核算：当债务人发生偿债困难的情况下，企业可以与债务人应收账款达成债务重组协议，以改变原来的偿债金额或偿债方式。企业与债务人进行债务重组的方式通常有：以低于债权账面价值的现金偿债、以非现金资产偿债、债权转股权等。企业对于以低于债券账面价值的现金偿债，实际收到现金数量低于应收账款账面价值的数额作为营业外支出处理。

3.坏账的核算：企业无法收回或收回可能性极小的应收账款在会计上就称为坏账，因坏账而产生的损失就称为 坏账损失。

4.应收票据的种类：应收票据就是指企业因销售商品、提供劳务等而收到的商业汇票。商业汇票可以按不同的标准进行分类。按照票据是否带息分类，可以分为带息票据和不带息票据两种；

按照票据承兑人的不同进行分类，可以分为商业承兑汇票和银行承兑汇票两种；按照票据是否带有追索权分类，可以分为带追索权的汇票和不带追索权的汇票两种。

5.应收票据贴现的核算：应收票据贴现是指企业将持有的未到期的票据转让给银行，由银行按票据的到期值扣除贴现日到期日的利息后，将余额付给企业的融资行为，是企业与贴现银行之间就票据权利所作的一种转让。

从《中级财务会计》课程中看会计报表既包括主表,也包括附表。无论什么类型的企业，主表通常包括利润表、资产负债表和现金流量表。利润表主要反映企业某一特定时期的盈亏情况,从利润表与资产负债表的关系看，盈亏情况是资产负债表中所有者权益增减变动的重要原因。现金流量表主要从经营活动、投资活动、筹资活动方面反映企业特定时期现金流入量、现金流出量和现金净流量，不仅能够揭示经营活动现金流量与利润表中净利润的关系，分析两者产生差异的原因，还能对资产负债中现金及现金等价物期初与期末数的差额进行详细解释。

二、个人应用研究报告

通过这三年在电大的学习，使我知道了成本会计的核算方法。成本核算是企业管理和财务核算中最重要，也是最复杂的问题之一。

（一）中小企业的管理特点决定其适用简易的成本核算方法。

中小型企业一般指资产规模不大、产品的生产工艺和产品结构及所耗原材料大致相同的、管理（含财务人员）较少的企业，组织体系通常利用垂直式管理体系，管理跨度较小。中小型企业因数量众多而在国民经济中起着重要的作用。随着知识经济时代到来，掌握先进技术和管理知识的人员创办新兴的科技企业将呈不断增长趋势，其中将有为数众多的小型企业。中小型企业由于由于受到规模、财力和人力的限制，企业内部牵制制度、稽核制度、计量验收制度、财务清查制度、成本核算制度、财务收支审批制度等基本制度一般不完整，不系统，会计基础工作薄弱，会计信息数据采集不准确。

（二）核算方法的选择。

无论什么工业企业，无论什么生产类型的产品，也不论管理要求如何，最终都必须按照产品品种算出产品成本。按产品品种计算成本，是产品成本计算最一般、最起码的要求，品种法是最基本的成本计算方法。若有需要或管理上是按订单生产，可使用分批法。

（三）日常工作及成本资料的取得。

1、日常：（1）成本计算离不开仓库和车间等单据的传递、归集、整理等，这就需要企业起码有相应的管理制度。（2）生产过程中的各种记录、生产通知单、领料单、入库单等资料要及时转交会计部门。（3）日常发生的与生产有关的费用归入生产成本或制造费用科目。

2、月底：（1）计提折旧，结转制造费用科目到生产成本科目。（2）取得原材料库月报表，先比对已入财务帐原材料与库房所报购入数量是否有出入，若有应属发票未到者，要估价入帐。原材料发出采用加权平均法。

（3）取得工资相关资料，计提工资及福利费。（4）由生产车间相关部门提供各工序在产品数量及完工程度。

（四）成本费用分配方法： ○1分配方法要符合企业自身的生产技术条件，要能体现受益原则。○2分配标准的选择原则强调所选择的标准与待分配的费用之间有一定联系，并且容易取得。○3能分清受益对象的直接记入，分不清的按一定标准记入。能直接归属到某产品的原材料等大项费用直接归入相应产品。其它成本费用一律采用产值比例法分配，即按各产品的产值占总产值的比例进行分配，在产品按约当产量计算产值参与分配。

参考文献：

1、《基础会计》作者：金中泉.北京：中央广播电视大学出版社,20022、《成本会计》作者：宋常.北京：中央广播电视大学出版社,20003、《中级财务会计》作者：杨有红.北京：中央广播电视大学出版社,20084、财政部会计司编写组.企业会计准则讲解（2006）北京人民出版社2007

第四篇：(英文)个人陈述样本

个人陈述样本（英文-1）

Personal Statement

Once a philosopher said that numerous choices made up of life.As for me, there are two significant choices that have great influence on my development orientation and career over the 21 years.Four years ago, in spite of teachers’ strong oppositions, I resolutely gave up mathematics that I was adept at and chose to study Law after National College Entrance Examination, for I understood that such a choice would enable me to actualize my dream and accomplish my pursuit of life.Last month, I unhesitatingly quitted the qualification of furthering studies at ours without taking examinations, which our university offered to those academic excellent students.I abandoned the chance that most of students longed for.Instead, I choose to study in UK and I would like to apply for LLM in Corporate Law & Governance administrated by University of Warwick so as to win self-improvement.It is proved that my first choice is right and the second choice is under way.I yearn for engaging myself in law, so I hope I can make my ideal come true as expected.To study law is my childhood dream, my way of exploring the fairness and harmoniousness of the society and the necessary path for me to realize my dream of embarking on law.My grandfather and grandmother are both engaged in law of the first batch after the foundation of P.R.China.And my father is a judge.Growing up in such family atmosphere, I have been edified by various value views concerning law since childhood.Supposed I accepted these value views passively in childhood, now law is not only my major but also my way of living in the previous three years in that my study of logic thinking of law has exerted an great influence on my idea.Law is the crystal of human’s wisdom and the footstone of harmonious society.My ideal of becoming a lawyer strives me to move forward on the way of studying law perseveringly.After her entry to WTO, developing herself rapidly in economic globalization, China has a lot of development opportunities and increasing chances to involve herself in trades with developed foreign countries.However, there do exist insufficiencies and the most obvious one is her imperfection in law system.My study at the university makes me clearly understand that there are plenty of problems in our law and realize that China needs learn from and use relevant systems of western countries for reference.Hence I want to get to know law ideas of British and American law systems so as to acquire healthy law systems regarding economy and trade in western countries.As the cradle of common law system, UK enjoys a high reputation in law research and education all over the world.Via the Internet, I have referred to the recruit information and specility setting of Law School of celebrated higher education institutions of UK, to my surprise, I find yours will offer the program of International Corporate Governance and Financial Regulation in 2007.In my opinion, the program will enable students to contact system and rules of corporate law on a whole in a year and apply law to practice in financial aspect and so on.No doubt, it offers me a gold opportunity to touch relevant contents about corporate law to a maximum extent in the one-year study.

第五篇：个人评价英文

I am a sincere and tough person.In work, I am very careful, responsible and practical.I have the courage to take the responsibility.Once determine the correct direction, I can put all my effort in that direction.Also, I have a strong executive ability and am good at learning knowledge that I am interested in.I do things in a planned way, given the priorities.As a student majored in Insurance, I have little knowledge in accounting.Thus, for current consideration, getting certified by CPA in three years will be my three-year target.And the career objectives I want to achieve in Deloitte is work independently as a consultant as soon as possible.Meaning of working independently is not work alone.It refers to have capability to take responsibility of my own work.To be honest, I am not a good future planer.All I know is to fight for today and tomorrow, and I have faith in myself to devote into the career that cheers me up.我是一个真诚和刻苦的人。在工作中，我很细心,负责任，务实。我有承担责任的勇气。一旦确定正确的方向，我可以把我所有的努力投入那个方向。同时，我有很强的执行能力并且善于学习我感兴趣的知识。我做事有计划,考虑到优先级。作为一名主修保险的学生，我没有很多会计知识。因此，对于目前的考虑,在三年内被会计师认证将是我三年的目标。我想要达到的职业目标是尽快能独立工作。独立工作的意义不是独自工作。它是指有能力负责我自己的工作。说实话，我不是一个很好的未来规划者。我所知道的是要努力争取过好今天和明天,，我有信心投入到我的工作并做好它。