accounting capital
英 [əˈkaʊntɪŋ ˈkæpɪtl]
美 [əˈkaʊntɪŋ ˈkæpɪtl]
资本；会计资本
双语例句
- We should introduce reasonable and effective financial regulatory standards and improve oversight mechanisms in such areas as accounting standards and capital adequacy requirements.
制定合理有效的金融监管标准，完善会计准则、资本充足要求等各类监督制度。 - If you have had a difficult morning, then remind yourself that you can hit the reset button over lunch and head into the afternoon with a positive attitude.
如果早上过的不太顺利，午餐的时候提醒自己要按下重置键了，以积极的态度应对下午的工作。 - Hospital Normal Accounting and Capital Construction Accounting Restructuring Method Discussion
医院会计核算与基建会计核算重构方法的探讨 - We discussed some basic theoretical problems of management accounting for intellectual capital, such as intention, target, object and elementary assumption.
本文主要探讨了智力资本管理会计的内涵、目标、对象与基本假设等基本理论问题。 - Discussions on the Accounting Firm Human Capital Standard
对会计师事务所人力资本本位的探讨 - As the newly implemented accounting standards in China bring in the fair value accounting, capital revaluation for financial statement is becoming a matter of increasing importance.
企业新会计准则中引入公允价值计价，使得基于财务报告目的资产重估这一问题变得逐渐重要。 - Research of Problems on Disclosure of Accounting Information in Capital Market
我国资本市场会计信息披露中存在的问题 - On accounting; capital maintenance in fact is maintenance of owners 'equity.
会计上，资本保全实际上是所有者权益的保全，它要求企业必须在资本得到维护或成本得以补偿后才能确认收益。 - We think that at first, management accounting for intellectual capital is an information system of knowledge management, then, it's a management activity whose feature is supporting strategy decision and management controlling.
我们认为智力资本管理会计首先是一个知识管理信息系统，然后才是一个以战略决策支持和管理控制为特征的一种管理活动。 - The rise of the positive accounting theory in our country ushers in a new angle of view for the application of our country's accounting principles for capital market.
实证会计理论在我国的兴起，无疑为我国会计准则在资本市场中的应用开辟了一个新的研究视角。 - With the globalization of accounting information in the network era, accountants are confronted more and more with foreign business related accounting and capital management.
网络时代，会计信息的全球化，使财会人员面临的不再是简单的会计核算业务，更多的是涉外业务和资本的营运管理等。 - It can be used to issue asset-backed securities and decrease trading cost by making full use of the different law, tax, accounting, capital market and economical development of different countries.
人们用它来利用各国法律、税收、会计、资本市场、经济发展等地区差异来发行资产支撑证券，降低交易成本。 - Human-oriented accounting focuses on accounting behavior, studies accountants thinking and activities relevant to accounting operations and capital workings.
人本会计学以研究会计行为为主体，研究会计人员在从事会计工作中与资金运动相关的思维和行为的活动。 - There is difference in accounting information value relevance between the three factors in accounting reform in capital market.
三个因素（正盈余和负盈余、股票的A股流通比例、是否同时发行B股）在资本市场的会计改革中对会计信息价值相关性的影响存在差异。 - Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.
智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。 - At the same time, some rising accounting branches such as HR ( human resources) accounting, goodwill accounting, capital cost accounting, are widely applicable to them.
同时新兴会计分支如人力资源会计、商誉会计、资本成本会计等在软件企业中存在广泛的适用性。 - Study on accounting of intelligence capital in knowledge enterprises
知识型企业的智力资本核算研究 - This thesis, based on the theories concerning the cost of equity capital in accounting businesses, introduces the modes of accounting the equity capital cost and formulates the necessity and feasibility of confirming and measuring the cost of equity capital in the present practice of financial accounting.
文章从计量企业股权资本成本的理论依据入手，介绍了企业股权资本成本的核算模式，阐明了在现行财务会计实务中确认和计量股权资本成本的必要性和可行性。 - The awarded dividend should be the surplus, the excess earnings that mean previous years of adjusted net profit after taxes deducts necessary payment of accounting capital.
用于奖励的股利，其资金来源应该是盈余转入，具体表现为以前若干年度经调整的税后净利润扣除财务资本必要报酬后的超额收益。 - The research on transparency of accounting information on capital costs in the capital market is an important accounting and finance issues.
会计信息透明度对资本成本的影响是资本市场会计与财务研究的重要课题。 - The quality of accounting information on capital markets plays a key role in decision-makers to make decisions.
由于会计信息质量对资本市场的决策者做出决策起到关键作用，由虚假会计信息，会计舞弊等违法行为导致的犯罪案件也逐年增多。 - Agency costs influence of corporate governance and the quality of accounting information interaction, but in accounting limits and capital market effects are not the same.
得到以下研究结论：1、代理成本的高低影响公司治理与会计信息质量的互动关系，但在会计界内与资本市场上的影响是不一样的。 - Then by using current theoretical achievement, this chapter tried to combine historical analysis of the relation between accounting information and capital market and the current situation in China. And then put forward the logic relation between accounting information and capital market.
其次利用已有的理论成果并通过结合二者关系的历史分析和对我国现状的考察，提出了会计信息与资本市场的逻辑关系。 - Domestic scholars tend to focus on capital-related content of accounting, capital accounting and ignores the internal ways between this and national accounts, capital accounts cannot be studied in depth.
国内相关学者往往比较关注资本核算的内容，忽略了资本核算与国民经济核算的内在方法联系，无法深入研究资本核算。 - The definition of economic capital and comparison between EC and regulatory capital and accounting capital are given.
对经济资本的定义、内涵进行分析，将其与监管资本和会计资本进行比较。 - However, a series of financial and accounting frauds in capital market indicate that the quality of financial reports and audit reports is still not high. Not only management members of company but also auditors who are responsible for auditing produced a crisis of confidence to investors.
然而资本市场上的一系列财务欺诈和会计舞弊案表明财务报告与审计报告的质量依然不高，投资者不仅对上市公司高管而且对负责审计工作的注册会计师产生了信任危机。 - Corporate finance and accounting in capital market is a cross-subjects research field, vigorous and challenging.
资本市场下的公司财务与会计是一个多学科相互渗透和交叉的研究领域，更是一个充满生机、富有活力、极具挑战性的研究领域。 - For earnings response coefficient is the connections of accounting information and capital market, meantime connect the end surplus and oversubscribed stocks return.
因为盈余反应系数是会计信息和资本市场联系的纽带，同时将会计中的未预期盈余和超额股票回报联系起来，所以研究以上问题的一个很重要的方法就是研究盈余反应系数及其影响因素。 - However, low transparency of accounting information in capital market keeps hurting the confidence of the investors.
但是，资本市场中会计信息的低透明度却一直打击着投资者的信心。