accounting errors
英 [əˈkaʊntɪŋ ˈɛrəz]
美 [əˈkaʊntɪŋ ˈɛrərz]
网络 会计差错; 会计错误
双语例句
- They used manual techniques, such as double-book accounting, to ensure that errors were detected and resolved before they could materially affect the business.
他们利用人工技术，如双份的会计账目，用以确保在错误实质上影响到业务之前检测并分辨出它们。 - The Information Content of Earnings Following Temporary Disclosure of Material Accounting Errors Information Environment, Timing of Annual Reports and Earnings Management for the Coming Fiscal Year
重大会计差错临时披露的盈余信息含量分析信息环境、年报披露时间选择与下年盈余管理 - For example, more stringent financial regulations and increased penalties for accounting errors may make senior managers too risk-averse.
例如，严格的财会制度和对会计过失加大刑事处罚的力度，使得高级管理人员承担了太多的风险。 - In a statement the conglomerate conceded that the accounting errors "fell short" of its standards.
通用在一份声明中承认，这些会计差错“未达到”它的标准。 - This paper studies the incidence and correction of accounting errors, which are taken as a means of earnings management by the listed companies.
该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。 - Research on Market Reaction from Corrections of Accounting Errors of Listed Companies
上市公司差错更正报告的市场反应研究 - This imposes a heavier tax burden on them and makes them vulnerable to accusations on accounting errors.
这使它们背负了更沉重的税务负担，并容易因会计问题而遭到指控。 - 7.3.1if the accounting policies and accounting estimates are changed or the accounting errors are corrected, the relevant content, reasons and influence shall be specified.
7.3.1如果出现会计政策、会计估计变更或会计差错更正的，说明有关内容、原因及影响数。 - Studies reveal that some audit opinions could be better deliberated on, the ability of listed companies to apply accounting policies could be further improved and abuse of accounting estimate and random adjustment of accounting errors is rampant.
本文认为，部分审计意见类型值得商榷，上市公司的会计政策运用能力尚侍改进，滥用会计估计和会计差错调整比较严重。 - Application of Optimality Theory to Accounting for the Pronunciation Errors of English Consonants by the Learners of Miao Nationality
苗族学生英语辅音发音错误的优选论解释 - By applying the double entry accounting, accountants can locate many types of errors, which might be made while maintaining accounting records.
应用复式记账会计可以使会计师在作会计分录时及时发现可能发生的许多差错。 - Incidence of Adjusting Accounting Errors of the Listed Companies
上市公司会计差错更正动因研究 - Furthermore, the Bayesian approach of structural damage identification, which can be used to take accounting of incomplete modal information and measure errors, is briefly illustrated.
为较好地解决模态数组的不完备性和测量误差，文中简明地阐述了基于Beyesian方法的结构损伤识别方法。 - If there is more uncertainty in the operating condition, the accounting estimation and assumption may contain more errors, and it means lower accruals quality.
而当公司生产经营的状况不稳定时，利用会计估计和假设生成的应计利润包含了较多的误差，并且应计利润质量较低。 - Research on Accounting Errors 'Information Noises of Listed Companies
上市公司会计差错的信息噪音研究 - The Analysis on the Market Conductibility of Corrections of Accounting Errors
上市公司会计差错更正的市场传导效应研究 - The findings are as follows: ( 1) There exists apparent information noise in the behaviors of huge amount write off and earnings management induced by policy-based factors which are carried through in accounting errors.
结果发现：（1）利用会计差错进行的巨额冲销和政策诱增式盈余管理行为均存在明显的信息噪音； - With the publishment of Accounting Standard for Business Enterprises: Changes in Accounting Policies and Accounting Estimates, and Corrections of Accounting Errors;
随着《企业会计准则&会计政策、会计估计变更和会计差错更正》具体会计准则的出台，一些上市公司利用变更固定资产的折旧方法来粉饰利润，从而达到人为操纵利润的目的。 - The Accounting Errors and Ways of Corrections
会计差错及其更正 - Explains that the alteration of accounting policies, the rectification of accounting errors and the same problems involve in the post-balance sheet events, when they are taken in different times amount, quality, lead to the various methods of accounting treatment.
会计政策变更、会计差错更正与资产负债表日后事项涉及到的问题，由于发生时间不同、发生金额不同、发生性质不同会造成会计处理方法不同。 - Correction to Accounting Errors: A Preliminary Discussion
会计差错更正问题初探 - Have to comply with practice guidelines, rules and procedures established to maintain the necessary professional care, but have not yet been able to detect the audited accounting data errors, do not bear civil liability.
已经遵守执业准则、规则确定的工作程序并保持必要的职业谨慎，但仍未能发现被审计的会计资料错误，不承担民事赔偿责任。 - Only by constantly improving the ability of identify accounting information can reduce errors in the decision-making.
会计信息使用者只有不断提高判别能力，才能减少各项决策的失误。 - The financial restatement happen because the correction of accounting errors or supplement. From it we known that may have some problems in the past report, and caused people to doubt it.
因前期会计差错的更正或补充而引发的财务重述，从侧面反映了前期报告可能存在问题，也使人们对他们所依赖的报告产生疑虑。 - Although in recent years, there is no obvious upward trend on financial restatement in our country, but the phenomenon of using significant accounting errors to adjust profits is obvious, and it is ambiguous of repeating statement error.
虽然近几年，我国发生财务报表重述的公司没有明显的上升趋势，但利用重大会计差错调节利润的现象较明显，重述错误的表述含糊不清。 - Domestic study focused on analysing the motive of correcting accounting errors, the macro-political reason, the disclosure of corrections reports, and the characters of companies who propose correction reports.
国内研究主要集中于会计差错更正的动因分析，会计差错出现的宏观政策原因，会计差错更正信息的披露，及差错更正公司的特征等方面。 - From the accounting errors on the correct standards change, based on earnings management of financial restated Angle is analyzed.
笔者从会计差错更正准则的变化出发，基于盈余管理角度对财务重述进行了分析。 - So we can see, financial restatements is not simply correcting accounting errors, it has already become a tool for manipulating profits.
可见，财务重述不是单纯的会计差错的更正，其实质是它已经成为企业操控利润的工具。 - First of all, I introduced the relevant provisions of domestic and foreign legislation on the definition of accounting errors and ways to correct and disclose errors.
首先介绍了国内外法规对会计差错定义、更正方式及披露方式的相关规定。