accounting income
英 [əˈkaʊntɪŋ ˈɪnkʌm]
美 [əˈkaʊntɪŋ ˈɪnkʌm]
会计收益（所得）；账面收入
双语例句
- The children are well-behaved and keen to learn.
这些孩子既乖又好学。 - Comparison and Assessment on Two Methods for Accounting Income Taxes
对所得税会计处理两种方法的比较与评价 - Based on this, accountant presented three kind of income views, namely economic gain view, accounting income view and realization income view.
基于彼，会计呈现了三类收害观，便经济收害观、账里收害观取变现收害观。 - Empirical Study on Quality of Accounting Income of Listed Companies& To Standardize the Manipulation Behavior of Accounting Income from the Point of View Cash Flow
上市公司收益质量之实证研究&从现金流量角度规范收益操纵行为 - A Research on the Differences between Pre-Tax Accounting Income and Taxable Income of Business Enterprises
对企业税前利润与应纳税所得额差异的研究 - A study on the problem of accounting income
会计收益问题研究 - And this paper researches on the resource, measurement and recognition of the comprehensive income in theory, compares with the comprehensive income, economic income, accounting income and taxation income.
然后从理论上对全面收益的来源、确认、计量进行探讨，对全面收益、经济收益、会计收益和税收收益进行分析比较，揭示经济收益和全面收益实质上的一致性； - Cash Flow Information and Accounting Income Information
浅析现金流量信息与会计收益信息 - In the developing process of capital market, people are frequently to choose appropriate accounting income index.
资本市场发展过程中，人们经常面对的是如何选择合适的会计收益指标。 - Basic theories that this text introduces enterprise's achievement and appraises at first, have analysed the difference and reason and influence to exist between the accounting income and cash flow in real example on this basis.
本文首先介绍了企业业绩评价的基本理论，在此基础上实证分析了会计收益与现金流量的差异及其存在的原因和影响。 - This text has analysed the accounting income and in conformity with the reason, intension and difference of the benefit of the tax revenue, Have proposed dealing with the accounting income and difference in conformity with the benefit of the tax revenue.
本文分析了会计收益与应税收益产生的原因、内涵及其差异，提出了处理会计收益与应税收益的差异的方法。 - And the theme of this thesis is how to reform traditional accounting income mould to improve its usefulness.
本文研究的主题就是如何对传统收益模式进行变革以适应环境变化所带来的信息使用者决策信息需求变化。 - Under the current mode of accounting income, these new sources of income could not be confirmed.
在现行会计收益模式下，这些收益来源不能确认。 - It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws.
它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。 - First this part introduces the concept and the characteristics and the shortcomings of the traditional accounting income.
本部分首先介绍了传统会计收益的概念和特点，以及存在的缺陷。然后从会计的目标出发论述了传统收益报告改进的动因。 - This paper discusses the concept and relationship of the economic income and accounting income.
本文首先说明几种不同的收益概念，然后探讨各种收益之间的关系。 - The different purposes and principles of accounting and taxation lead to the ineluctable differences between the accounting income, which is based on the accounting standards and the accounting system, and the taxable income, which is based on the tax laws.
二者的目的和适用原则的不同导致了按照会计准则和会计制度计算的会计利润与按照税法计算的应税所得之间差异的存在和不可消除。 - It comes out of the necessity of the income tax accounting and the theory frame, assumption, basic conception, basic principle and basic calculation method by means of analysis to the reason arises from the kinds of differences between enterprises accounting income and receivable tax income.
通过对企业会计所得与应纳税所得差异的类别及产生的原因，得出所得税会计的必要性及理论构架、假设、基本概念、基本原则和基本核算方法。 - The objective of accounting income report and the income concept are developing with the changes of social economic environment and the demand of the users of accounting information.
会计收益报告的目标及收益观念，是随着社会经济环境的变化和会计信息使用者需求的变化而发展的。 - Through the balance analysis of the three incomes, we knew it is necessary and feasible for the conception to develop from accounting income to economical income.
通过三种收益之间的“量差”分析则使我们认识到会计收益概念向经济收益概念发展的必要性和可行性； - So that we must reform traditional accounting income mould to improve it's usefulness to the decision maker.
鉴于对信息用户的有用性是会计信息系统存在和发展的前提，因此，必须对传统收益模式进行变革，使其能够计量经济收益与资产的经济价值，以满足信息使用者的决策需要。 - Comparison of Recognition Between Revenue of Tax and Accounting Income
税收中的收入与会计中的收入确认比较 - A Research on the Concept of Accounting Income
会计收益的概念研究 - It generally believes that the total assets growth can cause the accounting income growth. The income growth has represented the enterprise value growth; therefore the stock price will grow with it.
目前普遍认为，总资产的增长会引起会计收益的增长，而收益的增长又代表了企业价值的增长，因此股票价格也会随之增长。 - Design and explore the specific model of accounting income measurement and information disclosure related to agricultural activities.
农业活动会计收益计量及信息披露具体模式探索和设计。 - From the choice and revision between economic income and accounting income, it thinks that ideal intensions at comprehensive income should agree with the economics concept, which reaches the equilibrium during the course of repeated game between economic income and accounting income.
从经济收益与会计收益选择的博弈与修正中，认为会计学中全面收益理想内涵是与经济学收益完全契合的概念，在经济收益与会计收益博弈过程中达到了和谐和统一。 - For example, management can do earning management through planning transaction making permanent BTD. Management also can make transactions to change operating cash flow, and influence the accounting income and taxable income at the same time.
比如管理层可通过改变交易时间、创造交易等规划或采取交易的行为产生永久性差异或改变经营活动现金流量来进行真实盈余管理，这种盈余管理行为将同时影响会计所得和应税所得。 - This article has explained the characteristics of the traditional income and challenge it meets in the present economic environment on the foundation analyses of basic intension and extending of the economic income and accounting income.
本文在对经济收益和会计收益的基本内涵及现时外延分析的基础上，阐述了传统收益的特点和在当前经济环境中遇到的挑战。 - In the studies on the influence factors of executive compensation, most basically discuss the factors of companies 'external characteristics and the accounting income indicators, without considering the agency costs in the role of executive compensation.
我国已有的公司高管报酬影响因素的研究中，基本上只讨论了公司外部特征和会计收益指标对高管人员薪酬的影响，较少考虑公司的代理成本在高管报酬中的作用。 - Comprehensive income is the result of economic income and accounting income adjusting and converting mutually.
全面收益是经济收益和会计收益相互协调和相互转化的结果，它代表着现代收益理论的发展方向。