Establish an accounting process, and pick a year end date. 建立财务程序,选择一个财务年度结束日。
Cash-basis accounting defers all credit transactions to a later date. 现金基础会计推迟所有信贷交易到稍后的日期。
Is Accounting Conservatism out of Date& Evidence from 1926 to 2007 in America 会计稳健主义过时了吗美国1926年2007年的经验证据
When qualified audit opinions are specified regarding non-consistent with accounting standards, going concern, limitation in audit scope, and multiple qualified audit opinions, no significant negative stock returns are observed on the event date. 违反企业会计准则、审计范围受限、无法继续经营和多重保留的非标准无保留意见在事件日与观察期间中并无显著的负信息含量;
Therefore, it is necessary and likely to improve the investment cost method of long-term stock right, which is becoming better and approaching perfection on the basis of accounting processing through gradual ripe in theory and extensive apply in practice of accounting by EDP and modernizing date processing. 另一方面,随着会计电算化、信息化理论上的日臻成熟和实践上的广泛应用,使得长期股权投资成本法会计处理有了改善的基础,因此对该方法进行改进必要而且可能。
The object of earnings management is generally accepted accounting principles, accounting methods and accounting estimation and choice of time as well as date; 盈余管理的客体是公认的会计原则、会计方法和会计估计,以及时间特别是时点的选择;
The price fixing method by accounting cost is out of date as it has not been able to meet the requirements of power market. 而迄今为止采用的会计成本定价方法已不能适应电力市场发展的需要。
It's imperative to impel the engineering quantity list in cost accounting According to the statistics of altered projects of Dongping hydroproject up to a certain date, the features of altered projects during period of implementing contracts of detailed quantity list are simply analysed. 根据洞坪主体工程某一时段的变更项目统计,浅析了合同管理过程中变更项目的特点。
The method of the traditional accounting to deal with the product warranty cost is out of date. 传统的产品保修费用会计处理方法已不能适应这种情况。
Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet. 或有事项会计应包括资产负债表日会计和期后时期会计。
However, the economic consequences of fair value accounting are far from being thoroughly researched, especially in terms to the liquidity relevance research, which still remains blank to date. 然而,对于公允价值会计经济后果的研究则远未透彻,尤其是其流动相关性方面的研究,到目前为止仍属空白。
If the annual accounting earnings have information, the yield curves of these two portfolios are different before and after the annual report disclosure date. This means that the good-news portfolio can get positive revenue, and the bad-news portfolio can get negative revenue. 如果年度盈余具有信息含量,则在年报披露日前后,他们的收益曲线会不同,即好消息组合的收益曲线会获得正的收益,坏消息组合的收益为负。
As a kind of economic behavior, accounting since the date of birth, by which cultural environment. 作为经济行为的一种,会计自从诞生之日起,深受所在文化环境的影响。