第一篇：英文個(gè)人研究報(bào)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：研究報(bào)告格式-個(gè)人專題研究報(bào)告格式

研究報(bào)告格式-個(gè)人專題研究報(bào)告格

式范文

《研究報(bào)告格式的示例》

個(gè)人專題研究報(bào)告格式范文篇一{個(gè)人專題研究報(bào)告格式范文}

房地產(chǎn)可行性研究報(bào)告范文0房地產(chǎn)可行性研究報(bào)告是根據(jù)可行性研究對(duì)項(xiàng)目進(jìn)行科學(xué)的分5析和預(yù)測(cè)。因此做好開(kāi)y發(fā)項(xiàng)目可行性研究工a作，是項(xiàng)目成敗的先決條件。項(xiàng)目可行性研究是項(xiàng)目立項(xiàng)階段最重要的核心1文5件，具有相當(dāng)大l的信息量和工x作量，是項(xiàng)目決策的主要依據(jù)。第一q節(jié) 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資決策前，對(duì)與

g項(xiàng)目有關(guān)的資源、技術(shù)、市場(chǎng)、經(jīng)濟(jì)、社會(huì)等各方7面進(jìn)行全面的分0析、論證、和評(píng)價(jià)，判斷項(xiàng)目在技術(shù)上n是否可行、經(jīng)濟(jì)上n是否合理、財(cái)務(wù)上s是否盈利，并對(duì)多個(gè)f可能的備選方7案進(jìn)行擇優(yōu)的科學(xué)方5法，其目的是使房地產(chǎn)開(kāi)t發(fā)項(xiàng)目決策科學(xué)化

8、程序化

6、從7而提高決策的可靠性，并為4開(kāi)z發(fā)項(xiàng)目的實(shí)施和控制提供參考。我國(guó)從650世紀(jì)00年代開(kāi)q始引8進(jìn)可行性研究方5法，并在政府的主導(dǎo)下c加以8推廣n。8840年原國(guó)家計(jì)3委明確“把可行性研究作為7建設(shè)前期工g作中5一c個(gè)p重要的技術(shù)經(jīng)濟(jì)論證階段，納入x了s基本建設(shè)程序。3318年2月8，原國(guó)家計(jì)1委正式頒布了a《關(guān)于z建設(shè)項(xiàng)目進(jìn)行可行性研究的試行管理辦5法》，對(duì)可行性研究的原則、編制程序、編制內(nèi)0容、審查辦2法等做了h詳細(xì)的規(guī)定，以5指導(dǎo)我國(guó)的可行性研究工a作。

二q． 可行性研究的作用(一h)可行性研究是項(xiàng)目投資決策的重要依

據(jù)。開(kāi)l發(fā)項(xiàng)目投資決策，尤x其是大q型投資項(xiàng)目決策的科學(xué)合理性，是建立在根據(jù)詳細(xì)可靠的市場(chǎng)預(yù)測(cè)、成本分2析和效益估算進(jìn)行的項(xiàng)目可行性研究的基礎(chǔ)上j的?？尚行匝芯渴琼?xiàng)目立項(xiàng)、審批、開(kāi)q發(fā)商與k有關(guān)部門l簽訂6協(xié)議、合同的依據(jù)。在 國(guó)投資項(xiàng)目必須列入g國(guó)家的投資計(jì)1劃。尤y其是房地產(chǎn)項(xiàng)目，要經(jīng)過(guò)政府相關(guān)職能部門c的立項(xiàng)、審批、簽訂2有關(guān)的協(xié)議，依據(jù)之z一m就是可行性研究報(bào)告?？尚行匝芯渴琼?xiàng)目籌措建設(shè)資金的依據(jù)。房地產(chǎn)開(kāi)u發(fā)項(xiàng)目可行性研究對(duì)項(xiàng)目的經(jīng)濟(jì)、財(cái)務(wù)指標(biāo)進(jìn)行了t分8析，從0中8可以0了v解項(xiàng)目的籌資還本能力r和經(jīng)營(yíng)效益的獲取能力m。銀行等金融機(jī)構(gòu)是否提供貸款，主要依據(jù)可行性研究中1提供的項(xiàng)目獲利信息。因此可行性研究也r是企業(yè)籌集建設(shè)資金和金融機(jī)構(gòu)提供信用貸款的依據(jù)?？尚行匝芯渴蔷幹圃O(shè)計(jì)5任務(wù)書0的依據(jù)?？尚行匝芯繉?duì)開(kāi)z發(fā)項(xiàng)目的建設(shè)規(guī)模、開(kāi)l發(fā)建設(shè)

項(xiàng)目的內(nèi)2容及o建設(shè)標(biāo)準(zhǔn)等都作出了l安排，這些正是項(xiàng)目設(shè)計(jì)8任務(wù)書6的內(nèi)3容。第二b節(jié) 可行性研究的階段工v作一y．可行性研究工o作根據(jù)項(xiàng)目的進(jìn)展可以0分2幾z個(gè)u階段進(jìn)行。

以8投資機(jī)會(huì)研究 該階段的主要任務(wù)是對(duì)投資項(xiàng)目或投資方3向提出建議，即在一b定的地區(qū)h和部門v內(nèi)1，以2自然資源和市場(chǎng)的調(diào)查預(yù)測(cè)為1基礎(chǔ)，尋找最有利的投資機(jī)會(huì)。投資機(jī)會(huì)研究相當(dāng)粗略，主要依靠籠統(tǒng)的估計(jì)5而不h是依靠詳細(xì)的分0析。該階段投資估算的精確度為7±60%，研究費(fèi)用一l般占總投資的0。4%～0。6%。如果機(jī)會(huì)研究認(rèn)3為6可行的，就可以5。初步可行性研究 在機(jī)會(huì)研究的基礎(chǔ)上x(chóng)，進(jìn)一h步對(duì)項(xiàng)目建設(shè)的可能性與x潛在效益進(jìn)行論證分5析。初步可行性研究階段投資估算精度可達(dá)±40%,所需費(fèi)用約占總投資的0。02%～6。7%。詳細(xì)可行性研究 詳細(xì)可行性研究是開(kāi)z發(fā)建設(shè)項(xiàng)目 投資決策的基礎(chǔ)，是在分7析項(xiàng)

目在技術(shù)上w、財(cái)務(wù)上n、經(jīng)濟(jì)上q的可行性后作出投資與t否決策的關(guān)鍵步驟。這一c階段對(duì)建設(shè)投資估算的精度在±10%，所需費(fèi)用，小s型項(xiàng)目約占投資的8。0%～1。0%，大i型復(fù)雜的工s程約占0。0%~3。0%。項(xiàng)目的評(píng)估和決策，按照國(guó)家有關(guān)規(guī)定，對(duì)于h大k中2型和限額以2上d的項(xiàng)目及c重......《課題研究報(bào)告怎么寫》

個(gè)人專題研究報(bào)告格式范文篇二

《課題研究報(bào)告怎么寫》

個(gè)人專題研究報(bào)告格式范文篇三

急求！！“荒漠化”的課題研究報(bào)告。有賞~~~

一、課題的提出：

提出一個(gè)研究課題，一般是從背景、現(xiàn)狀和基礎(chǔ)等三個(gè)方面去思考的。

1．背景：即我們所面對(duì)的發(fā)展了的教育形勢(shì)、新的教育觀念、思想、要求或教學(xué)理念、方法、手段等，對(duì)教學(xué)工作實(shí)際產(chǎn)生了重要影響。

2．現(xiàn)狀：本地區(qū)、本單位教育、教學(xué)工作的實(shí)際狀況與變化了的教育背

景存在著的差異中，我們必須及時(shí)加以研究和解決的最急切的問(wèn)題。

第三篇：會(huì)計(jì)專業(yè)個(gè)人研究報(bào)告

專業(yè)課程知識(shí)綜述及個(gè)人研究報(bào)告

一、專業(yè)課程知識(shí)綜述

（一）《基礎(chǔ)會(huì)計(jì)》核心知識(shí)及其學(xué)習(xí)收獲

基礎(chǔ)會(huì)計(jì)學(xué)是管理類各專業(yè)了解會(huì)計(jì)基本理論和基本方法的專業(yè)基礎(chǔ)課程，我們學(xué)習(xí)掌握會(huì)計(jì)的基本核算方法是重點(diǎn)。也就是將復(fù)式記賬原理及借貸復(fù)式記賬法的具體運(yùn)用作為該門課程的核心內(nèi)容。如果說(shuō)復(fù)式記賬是整個(gè)會(huì)計(jì)核算的方法基礎(chǔ)，那會(huì)計(jì)恒等式則是整個(gè)會(huì)計(jì)核算的理論基礎(chǔ)。

1、會(huì)計(jì)恒等式是會(huì)計(jì)提供財(cái)務(wù)信息最本質(zhì)的形式。

從會(huì)計(jì)的基本職能來(lái)看，會(huì)計(jì)實(shí)際是一個(gè)以提供財(cái)務(wù)信息為主的經(jīng)濟(jì)信息系統(tǒng)。它是運(yùn)用專門的方法對(duì)用貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)進(jìn)行全面、系統(tǒng)的反映，為相關(guān)信息使用者提供財(cái)務(wù)信息。那些能用貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)實(shí)際上就是企業(yè)再生產(chǎn)過(guò)程中的資金運(yùn)動(dòng)。

2、會(huì)計(jì)恒等式是基礎(chǔ)會(huì)計(jì)學(xué)知識(shí)架構(gòu)中的基礎(chǔ)理論。

基礎(chǔ)會(huì)計(jì)學(xué)的主要內(nèi)容不外乎包括會(huì)計(jì)核算的基本前提和原則、會(huì)計(jì)要素及會(huì)計(jì)等式、賬戶及復(fù)式記賬、借貸記賬法的具體運(yùn)用、填制和審核會(huì)計(jì)憑證、登記賬簿、財(cái)產(chǎn)清查、編制會(huì)計(jì)報(bào)表、會(huì)計(jì)核算形式和會(huì)計(jì)工作組織等方面。其中，整個(gè)內(nèi)容的前三個(gè)部分屬于理論范疇，是進(jìn)一步學(xué)習(xí)后面幾部分內(nèi)容的知識(shí)準(zhǔn)備，會(huì)計(jì)核算形式和會(huì)計(jì)工作組織則屬于會(huì)計(jì)核算的關(guān)聯(lián)知識(shí)，而中間部分則是會(huì)計(jì)工作的主要步驟即會(huì)計(jì)核算的各項(xiàng)具體方法。

3、會(huì)計(jì)恒等式為學(xué)習(xí)基礎(chǔ)會(huì)計(jì)學(xué)提供了一種便捷的方法。

掌握會(huì)計(jì)恒等式不僅可以在學(xué)習(xí)的過(guò)程中在掌握了各類賬戶的總體結(jié)構(gòu)后，當(dāng)編寫會(huì)計(jì)分錄時(shí)，只要判斷出每項(xiàng)經(jīng)濟(jì)業(yè)務(wù)所涉及的賬戶分別屬于哪類賬戶，則該賬戶金額增減的記賬方向自然也就非常清楚了。那么上述在編寫會(huì)計(jì)分錄時(shí)所出現(xiàn)的第二種問(wèn)題自然迎刃而解。當(dāng)對(duì)每筆經(jīng)濟(jì)業(yè)務(wù)都能夠編制正確的會(huì)計(jì)分錄時(shí)，在學(xué)習(xí)會(huì)計(jì)憑證與賬簿的內(nèi)容時(shí)，實(shí)際上僅僅是對(duì)填寫規(guī)范的學(xué)習(xí)。更好理解會(huì)計(jì)記賬的技術(shù)方法，而且掌握會(huì)計(jì)核算的方法提供了捷徑。

通過(guò)學(xué)習(xí)這門課程，當(dāng)運(yùn)用借貸復(fù)式記賬法編寫會(huì)計(jì)分錄時(shí)常常感到力不從心。一方面是遇到一筆經(jīng)濟(jì)業(yè)務(wù)時(shí)不知道應(yīng)涉及哪些賬戶，而另一方面，雖然知道一筆會(huì)計(jì)分錄需要涉及哪些賬戶，但是卻不能確定它們正確的記賬方向。對(duì)于前一個(gè)問(wèn)題，學(xué)生只要能夠掌握每個(gè)賬戶所反映的經(jīng)濟(jì)內(nèi)容即可解決，而后者則需要學(xué)生熟悉每個(gè)賬戶的結(jié)構(gòu)。具不完全統(tǒng)計(jì)，學(xué)習(xí)基礎(chǔ)會(huì)計(jì)學(xué)過(guò)程可能會(huì)遇到的賬戶有40個(gè)左右，通過(guò)死記硬背掌握每個(gè)賬戶的結(jié)構(gòu)，勢(shì)必增加負(fù)擔(dān)，而且會(huì)大大降低學(xué)習(xí)興趣。而通過(guò)會(huì)計(jì)恒等式就可以提供一個(gè)記憶賬戶結(jié)構(gòu)的便捷方式。

（二）《成本會(huì)計(jì)》核心知識(shí)及其學(xué)習(xí)收獲

隨著時(shí)代的發(fā)展，社會(huì)經(jīng)濟(jì)的日新月異，成本會(huì)計(jì)不斷引入新的內(nèi)容，成本會(huì)計(jì)的范圍越來(lái)越廣，內(nèi)涵也在深化。（1）過(guò)于注重生產(chǎn)成本，忽視了其它環(huán)節(jié)和其它方面的成本，其結(jié)果是成本信息失真，造成經(jīng)濟(jì)決策失誤和成本失控。事實(shí)上，隨著科學(xué)技術(shù)的進(jìn)步和市場(chǎng)競(jìng)爭(zhēng)的加劇，生產(chǎn)成本在企業(yè)總費(fèi)用中的比重已不斷下降，而與產(chǎn)品相關(guān)的研究設(shè)計(jì)、供應(yīng)、服務(wù)、銷售等活動(dòng)引起的成本將不斷上升；其數(shù)額甚至遠(yuǎn)遠(yuǎn)超過(guò)生產(chǎn)成本。

(2)是混淆成本會(huì)計(jì)與成本管理，不能突出成本會(huì)計(jì)的中心，達(dá)不到成本會(huì)計(jì)的目的，不能明確各部門職責(zé)。成本會(huì)計(jì)無(wú)論是包含于財(cái)務(wù)會(huì)計(jì)之中還是成為一門獨(dú)立的學(xué)科，其本質(zhì)特征是財(cái)務(wù)會(huì)計(jì)，成本會(huì)計(jì)的中心只能是成本核算，成本會(huì)計(jì)的目標(biāo)即會(huì)計(jì)主體在特定歷史時(shí)期與環(huán)境中對(duì)成本會(huì)計(jì)工作所追求或希望達(dá)到的預(yù)期境地或標(biāo)準(zhǔn)始終是利用成本信息資料加強(qiáng)成本管理，提高經(jīng)濟(jì)效益。然而由于成本會(huì)計(jì)內(nèi)容走入了盲目橫向拓展的誤區(qū)，使成本控制、成本分析這些曾經(jīng)有效的成本管理方法，因成本信息的失真而失去了其效用，因成本項(xiàng)目的過(guò)于簡(jiǎn)單而使控制缺乏針對(duì)性，因而實(shí)現(xiàn)不了成本會(huì)計(jì)為成本管理服務(wù)的目標(biāo)；另外現(xiàn)代成本管理決不是某一部門的工作，而是企業(yè)各個(gè)部門及全體員工的責(zé)任。（3）成本會(huì)計(jì)與管理會(huì)計(jì)、財(cái)務(wù)管理等學(xué)科大量?jī)?nèi)容的交叉重復(fù)，不利于學(xué)科建設(shè)。成本預(yù)測(cè)、成本決策、成本控制是管理會(huì)計(jì)的基本內(nèi)容，成本計(jì)劃、成本分析、成本考核也只能是財(cái)會(huì)人員與其它管理人員共同利用成本信息所開(kāi)展的工作，因此將其歸入財(cái)務(wù)管理學(xué)科更為合適。（4）缺乏對(duì)成本會(huì)計(jì)中成本會(huì)計(jì)基礎(chǔ)理論、成本計(jì)算模式及成本計(jì)算方法進(jìn)行深入研究，使成本會(huì)計(jì)跟不上時(shí)代發(fā)展的進(jìn)程，未能在實(shí)踐中發(fā)揮出應(yīng)有的作用。

通過(guò)學(xué)習(xí)成本會(huì)計(jì)，我們必須結(jié)合現(xiàn)代企業(yè)生產(chǎn)的實(shí)踐需求，不斷

地總結(jié)，學(xué)習(xí)和借鑒先進(jìn)的成本會(huì)計(jì)理論與方法，在現(xiàn)代企業(yè)生產(chǎn)實(shí)踐中應(yīng)用和推廣，從而探索并形成一套具有中國(guó)特色的現(xiàn)代成本會(huì)計(jì)體系。成本會(huì)計(jì)從產(chǎn)生到今天已經(jīng)有了100多年的發(fā)展歷程，經(jīng)歷著前所未有的變化。這種變化主要體現(xiàn)在兩個(gè)方面：一是成本會(huì)計(jì)技術(shù)手段與方法不斷更新，會(huì)計(jì)電算化已經(jīng)或正在取代手工記賬，而且在企業(yè)建立內(nèi)部局域網(wǎng)情況下，實(shí)時(shí)報(bào)告成為可能。二是成本會(huì)計(jì)的應(yīng)用范圍及內(nèi)涵不斷拓展，傳統(tǒng)上對(duì)成本控制并不關(guān)注的行業(yè)如醫(yī)院、快遞公司、計(jì)算機(jī)生產(chǎn)廠商、航空公司等都對(duì)成本控制投入了越來(lái)越多的精力。實(shí)際上，不論是銀行、快餐連鎖店、專業(yè)組織還是政府機(jī)關(guān)，成本控制已變得不可或缺。

（三）《中級(jí)財(cái)務(wù)會(huì)計(jì)》核心知識(shí)及其學(xué)習(xí)收獲。

通過(guò)學(xué)習(xí)中級(jí)財(cái)務(wù)會(huì)計(jì)，使我學(xué)習(xí)到了以下幾方面內(nèi)容：

1.應(yīng)收賬款：應(yīng)收賬款的企業(yè)因銷售商品、提供勞務(wù)等業(yè)務(wù)向客戶收取的款項(xiàng)。應(yīng)收賬款具有以下特點(diǎn)：第一.應(yīng)收賬款是由于商業(yè)信用而產(chǎn)生的，即是由于賒銷業(yè)務(wù)而產(chǎn)生的?，F(xiàn)金銷量業(yè)務(wù)不會(huì)產(chǎn)生應(yīng)收賬款。第二.應(yīng)收賬款是由于企業(yè)與外單位之間因銷售商品或提供勞務(wù)等經(jīng)濟(jì)業(yè)務(wù)而產(chǎn)生的。第三.企業(yè)應(yīng)收賬款的產(chǎn)生一般都有表明商品銷售和勞務(wù)提供過(guò)程已經(jīng)完成、債權(quán)債務(wù)關(guān)系已經(jīng)成立的書面文件。第四.應(yīng)收賬款的回收期一般都在一年或長(zhǎng)于一年的一個(gè)經(jīng)營(yíng)周期內(nèi)。

2.應(yīng)收賬款的總分類核算：應(yīng)收賬款發(fā)生的核算：企業(yè)發(fā)生應(yīng)收賬款時(shí)，按應(yīng)收數(shù)額（包括應(yīng)收貨款、增殖稅和代墊的包裝費(fèi)、運(yùn)雜費(fèi)），借記“應(yīng)收賬款”賬戶，按應(yīng)收貨款金額貸記“主營(yíng)業(yè)務(wù)收入”賬戶，按增值稅專用發(fā)票上注明的增值稅額，貸記“應(yīng)交稅金—應(yīng)交增值稅（銷項(xiàng)稅額）賬戶，按墊付的包裝費(fèi)、運(yùn)雜費(fèi)金額貸記“銀行存款”（或現(xiàn)金）賬戶。

應(yīng)收賬款收回的核算：企業(yè)收回應(yīng)收賬款時(shí)，一方面借記“銀行存款”賬戶，同時(shí)貸記“應(yīng)收賬款”賬戶；應(yīng)收賬款改為應(yīng)收票據(jù)的核算：如果企業(yè)已發(fā)生的應(yīng)收賬款經(jīng)雙方同意改用商業(yè)匯票結(jié)算，在收到承兌的商業(yè)

匯票時(shí)，借記“應(yīng)收票據(jù)”賬戶，貸記“應(yīng)收賬款”賬戶；債務(wù)重組的核算：當(dāng)債務(wù)人發(fā)生償債困難的情況下，企業(yè)可以與債務(wù)人應(yīng)收賬款達(dá)成債務(wù)重組協(xié)議，以改變?cè)瓉?lái)的償債金額或償債方式。企業(yè)與債務(wù)人進(jìn)行債務(wù)重組的方式通常有：以低于債權(quán)賬面價(jià)值的現(xiàn)金償債、以非現(xiàn)金資產(chǎn)償債、債權(quán)轉(zhuǎn)股權(quán)等。企業(yè)對(duì)于以低于債券賬面價(jià)值的現(xiàn)金償債，實(shí)際收到現(xiàn)金數(shù)量低于應(yīng)收賬款賬面價(jià)值的數(shù)額作為營(yíng)業(yè)外支出處理。

3.壞賬的核算：企業(yè)無(wú)法收回或收回可能性極小的應(yīng)收賬款在會(huì)計(jì)上就稱為壞賬，因壞賬而產(chǎn)生的損失就稱為 壞賬損失。

4.應(yīng)收票據(jù)的種類：應(yīng)收票據(jù)就是指企業(yè)因銷售商品、提供勞務(wù)等而收到的商業(yè)匯票。商業(yè)匯票可以按不同的標(biāo)準(zhǔn)進(jìn)行分類。按照票據(jù)是否帶息分類，可以分為帶息票據(jù)和不帶息票據(jù)兩種；

按照票據(jù)承兌人的不同進(jìn)行分類，可以分為商業(yè)承兌匯票和銀行承兌匯票兩種；按照票據(jù)是否帶有追索權(quán)分類，可以分為帶追索權(quán)的匯票和不帶追索權(quán)的匯票兩種。

5.應(yīng)收票據(jù)貼現(xiàn)的核算：應(yīng)收票據(jù)貼現(xiàn)是指企業(yè)將持有的未到期的票據(jù)轉(zhuǎn)讓給銀行，由銀行按票據(jù)的到期值扣除貼現(xiàn)日到期日的利息后，將余額付給企業(yè)的融資行為，是企業(yè)與貼現(xiàn)銀行之間就票據(jù)權(quán)利所作的一種轉(zhuǎn)讓。

從《中級(jí)財(cái)務(wù)會(huì)計(jì)》課程中看會(huì)計(jì)報(bào)表既包括主表,也包括附表。無(wú)論什么類型的企業(yè)，主表通常包括利潤(rùn)表、資產(chǎn)負(fù)債表和現(xiàn)金流量表。利潤(rùn)表主要反映企業(yè)某一特定時(shí)期的盈虧情況,從利潤(rùn)表與資產(chǎn)負(fù)債表的關(guān)系看，盈虧情況是資產(chǎn)負(fù)債表中所有者權(quán)益增減變動(dòng)的重要原因?，F(xiàn)金流量表主要從經(jīng)營(yíng)活動(dòng)、投資活動(dòng)、籌資活動(dòng)方面反映企業(yè)特定時(shí)期現(xiàn)金流入量、現(xiàn)金流出量和現(xiàn)金凈流量，不僅能夠揭示經(jīng)營(yíng)活動(dòng)現(xiàn)金流量與利潤(rùn)表中凈利潤(rùn)的關(guān)系，分析兩者產(chǎn)生差異的原因，還能對(duì)資產(chǎn)負(fù)債中現(xiàn)金及現(xiàn)金等價(jià)物期初與期末數(shù)的差額進(jìn)行詳細(xì)解釋。

二、個(gè)人應(yīng)用研究報(bào)告

通過(guò)這三年在電大的學(xué)習(xí)，使我知道了成本會(huì)計(jì)的核算方法。成本核算是企業(yè)管理和財(cái)務(wù)核算中最重要，也是最復(fù)雜的問(wèn)題之一。

（一）中小企業(yè)的管理特點(diǎn)決定其適用簡(jiǎn)易的成本核算方法。

中小型企業(yè)一般指資產(chǎn)規(guī)模不大、產(chǎn)品的生產(chǎn)工藝和產(chǎn)品結(jié)構(gòu)及所耗原材料大致相同的、管理（含財(cái)務(wù)人員）較少的企業(yè)，組織體系通常利用垂直式管理體系，管理跨度較小。中小型企業(yè)因數(shù)量眾多而在國(guó)民經(jīng)濟(jì)中起著重要的作用。隨著知識(shí)經(jīng)濟(jì)時(shí)代到來(lái)，掌握先進(jìn)技術(shù)和管理知識(shí)的人員創(chuàng)辦新興的科技企業(yè)將呈不斷增長(zhǎng)趨勢(shì)，其中將有為數(shù)眾多的小型企業(yè)。中小型企業(yè)由于由于受到規(guī)模、財(cái)力和人力的限制，企業(yè)內(nèi)部牽制制度、稽核制度、計(jì)量驗(yàn)收制度、財(cái)務(wù)清查制度、成本核算制度、財(cái)務(wù)收支審批制度等基本制度一般不完整，不系統(tǒng)，會(huì)計(jì)基礎(chǔ)工作薄弱，會(huì)計(jì)信息數(shù)據(jù)采集不準(zhǔn)確。

（二）核算方法的選擇。

無(wú)論什么工業(yè)企業(yè)，無(wú)論什么生產(chǎn)類型的產(chǎn)品，也不論管理要求如何，最終都必須按照產(chǎn)品品種算出產(chǎn)品成本。按產(chǎn)品品種計(jì)算成本，是產(chǎn)品成本計(jì)算最一般、最起碼的要求，品種法是最基本的成本計(jì)算方法。若有需要或管理上是按訂單生產(chǎn)，可使用分批法。

（三）日常工作及成本資料的取得。

1、日常：（1）成本計(jì)算離不開(kāi)倉(cāng)庫(kù)和車間等單據(jù)的傳遞、歸集、整理等，這就需要企業(yè)起碼有相應(yīng)的管理制度。（2）生產(chǎn)過(guò)程中的各種記錄、生產(chǎn)通知單、領(lǐng)料單、入庫(kù)單等資料要及時(shí)轉(zhuǎn)交會(huì)計(jì)部門。（3）日常發(fā)生的與生產(chǎn)有關(guān)的費(fèi)用歸入生產(chǎn)成本或制造費(fèi)用科目。

2、月底：（1）計(jì)提折舊，結(jié)轉(zhuǎn)制造費(fèi)用科目到生產(chǎn)成本科目。（2）取得原材料庫(kù)月報(bào)表，先比對(duì)已入財(cái)務(wù)帳原材料與庫(kù)房所報(bào)購(gòu)入數(shù)量是否有出入，若有應(yīng)屬發(fā)票未到者，要估價(jià)入帳。原材料發(fā)出采用加權(quán)平均法。

（3）取得工資相關(guān)資料，計(jì)提工資及福利費(fèi)。（4）由生產(chǎn)車間相關(guān)部門提供各工序在產(chǎn)品數(shù)量及完工程度。

（四）成本費(fèi)用分配方法： ○1分配方法要符合企業(yè)自身的生產(chǎn)技術(shù)條件，要能體現(xiàn)受益原則?！?分配標(biāo)準(zhǔn)的選擇原則強(qiáng)調(diào)所選擇的標(biāo)準(zhǔn)與待分配的費(fèi)用之間有一定聯(lián)系，并且容易取得?！?能分清受益對(duì)象的直接記入，分不清的按一定標(biāo)準(zhǔn)記入。能直接歸屬到某產(chǎn)品的原材料等大項(xiàng)費(fèi)用直接歸入相應(yīng)產(chǎn)品。其它成本費(fèi)用一律采用產(chǎn)值比例法分配，即按各產(chǎn)品的產(chǎn)值占總產(chǎn)值的比例進(jìn)行分配，在產(chǎn)品按約當(dāng)產(chǎn)量計(jì)算產(chǎn)值參與分配。

參考文獻(xiàn)：

1、《基礎(chǔ)會(huì)計(jì)》作者：金中泉.北京：中央廣播電視大學(xué)出版社,20022、《成本會(huì)計(jì)》作者：宋常.北京：中央廣播電視大學(xué)出版社,20003、《中級(jí)財(cái)務(wù)會(huì)計(jì)》作者：楊有紅.北京：中央廣播電視大學(xué)出版社,20084、財(cái)政部會(huì)計(jì)司編寫組.企業(yè)會(huì)計(jì)準(zhǔn)則講解（2006）北京人民出版社2007

第四篇：(英文)個(gè)人陳述樣本

個(gè)人陳述樣本（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：個(gè)人評(píng)價(jià)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.我是一個(gè)真誠(chéng)和刻苦的人。在工作中，我很細(xì)心,負(fù)責(zé)任，務(wù)實(shí)。我有承擔(dān)責(zé)任的勇氣。一旦確定正確的方向，我可以把我所有的努力投入那個(gè)方向。同時(shí)，我有很強(qiáng)的執(zhí)行能力并且善于學(xué)習(xí)我感興趣的知識(shí)。我做事有計(jì)劃,考慮到優(yōu)先級(jí)。作為一名主修保險(xiǎn)的學(xué)生，我沒(méi)有很多會(huì)計(jì)知識(shí)。因此，對(duì)于目前的考慮,在三年內(nèi)被會(huì)計(jì)師認(rèn)證將是我三年的目標(biāo)。我想要達(dá)到的職業(yè)目標(biāo)是盡快能獨(dú)立工作。獨(dú)立工作的意義不是獨(dú)自工作。它是指有能力負(fù)責(zé)我自己的工作。說(shuō)實(shí)話，我不是一個(gè)很好的未來(lái)規(guī)劃者。我所知道的是要努力爭(zhēng)取過(guò)好今天和明天,，我有信心投入到我的工作并做好它。