accounting changes
英 [əˈkaʊntɪŋ ˈtʃeɪndʒɪz]
美 [əˈkaʊntɪŋ ˈtʃeɪndʒɪz]
网络 会计变动; 会计变更; 會計變動; 会计政策变更
双语例句
- Research on the Governance Characteristics of Companies with Baleful Accounting Changes
恶意会计政策变更的公司治理特征研究 - Accounting norm changes result in both game in common fields and macro economy layer direct extending to political later.
会计准则变迁既导致公共领域的寻租博奕，也导致宏观经济层面直接向政治性层面延伸。 - A Study on Motivation to the Accounting Estimates Changes of Chinese Listed Companies
中国上市公司会计估计变更的动因研究 - The Relationship between Voluntary Accounting Changes and Mandatory Accounting Changes: A Test Based on the New Accounting Standard of 2007
自发性会计变更与强制性会计变更相关性&基于2007年新会计准则执行后的检验 - Accounting practice changes as society, economy culture, education and social systems change.
摘要会计随着社会政治、经济、文化、教育以及社会制度环境因素变化而变革。 - This article has enumerated the listed company in which accounting changes in 2001-2004 year.
本文列举了从2001￣2004年以来发生会计变更的上市公司。 - The requirement by any law, administrative regulation, or national uniform accounting system changes;
法律、行政法规或者国家统一的会计制度等要求变更。 - Development of accounting informationization changes ways in which accounting data store and deal with, and also brings some new problems about inner control.
会计信息化的发展改变了会计数据存储和处理的方式，也带来一些内部控制上的新问题。 - Opening up your company's financial records and making necessary accounting changes are often part of the price of going public.
公开公司财务记录、使账目进行一些必要的改变，是公司上市所要付出的代价之一。 - We document and analyze the voluntary and mandatory accounting changes made in1999,2001.
研究结果表明，我国强制性会计变更与自发性会计变更具有相关性。 - But it said both the profit and part of the revenue rise were due to accounting changes.
但该公司表示，利润及部分收入增长是由于会计制度发生了改变。 - Through an analysis of the model, the authors find the follows: In general, the realization of maximum of enterprise value has nothing to do with voluntary accounting changes based on impairment provision.
通过对模型的分析，发现在一般情况下，企业价值最大化的实现与基于减值准备的会计政策变更无关； - Financial accounting changes since institutions of higher learning adopt centralized means of state treasury payment, including budget arrangements, establishments of accounting items, accounting, financial revenue and expenditure, daily accounting affairs.
高校纳入国库集中支付制度改革后，其财务会计：预算编制、会计科目设置、会计核算、财务收支、日常会计工作等方面会发生相应的变化。 - Enterprise circumstances are the objective conditions producing various direct and indirect influences on enterprise accounting, which include external conditions and internal conditions. Enterprise accounting changes along with the development and alterations of the enterprise circumstances.
企业环境是指对企业会计产生各种直接和间接影响的客观条件，它分为外部环境、内部环境，企业会计伴随着企业环境的发展变化而变化。 - Mandatory accounting changes is among the core content of the research of positive accounting theory.
强制性会计政策变更是实证会计理论研究的核心内容之一。 - Research into the Influence of Mandatory Accounting Changes on Voluntary Accounting Changes
强制性会计政策变更对自愿性会计政策变更的影响研究 - Among methods of earnings management, the main method is accounting changes in Chinese listed companies.
在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。 - The writer of this paper focuses on the discussion of relationship between the mandatory accounting changes ( MAC) and the voluntary accounting changes ( VAC) under the Chinese background.
本文着重于从实证的角度探讨在中国的特殊经济背景下，强制性会计政策变更与自愿性会计政策变更之间的关系。 - Lastly the public companies that have changed accounting principle are examined for 1998-2002. The major empirical results are summarized below: Firstly, the main type of public companies` accounting changes is accounting estimates changing.
最后采用实证研究的方法，将1998-2002年所有自愿变更会计政策的上市公司进行考察，结果发现：1、上市公司会计政策变更的类型以会计估计变更为主。 - Voluntary Accounting Changes, Supervision Contracts and Contract Costs
自发性会计变更、监管契约与契约成本 - Firstly, it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.
一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变； - A Study on Big-Bath Incentives from Voluntary Accounting Changes: Empirical Evidences from Shenzhen and Shanghai Stock Markets During 1998-2002
基于自愿性会计政策变更的巨额冲销动因研究&来自深沪两市1998-2002年的经验证据 - Accounting Changes& Its Accounting Treatment
论会计变更及其会计处理 - The Research for Voluntary Accounting Changes of Listed Companies
上市公司自发性会计选择变更研究 - In the latest years, scholars began to concern the research about management accounting changes. Based on the core systematic concept of accounting, a new accounting framework was designed, which has lead to the shift of researches from institutional area to behavioral area.
近年来，管理会计研究开始关注其细节的变迁问题，并从制度的核心概念入手，设计出由制度领域向行为领域转化的框架结构。 - However, driven by the interests, companies sometimes legitimate and reasonable by the accounting change to meet the needs of their own interests, in particular, is a listed company, using the manipulation of accounting changes for the profit situation is particularly serious.
然而，由于利益的驱使，企业有时会通过合法而不合理的会计变更来满足自身的利益需求，特别是上市公司，利用会计变更进行利润操纵的情形尤为严重。 - Because the supervision mechanism in our country is not perfect, the phenomenon of accounting information manipulation through accounting changes becomes a big problem in capital market.
而我国上市公司中存在的通过会计变更手段进行财务信息操纵的现象也因相应监督管理机制的不完善而成为资本市场的一大顽疾。 - The real reason is that traditional financial accounting model is not suit to the accounting changes in the environment.
报表间逻辑关系瓦解实质原因在于传统财务会计模式对会计环境的变化不适应，即会计环境在变化，而适应会计环境变化的财务会计概念框架未能一致地构建起来。 - Mandatory change in accounting policy play a pivotal role in the empirical research. Mandatory Accounting Changes in accounting policy at home and abroad for the mandatory literature has a large number of instructions.
强制性会计政策变更在实证研究中占有举足轻重的作用，国内外对于强制性会计政策变更都有大量的文献进行说明。