accounting policy
英 [əˈkaʊntɪŋ ˈpɒləsi]
美 [əˈkaʊntɪŋ ˈpɑːləsi]
会计政策，记账策略
双语例句
- A quick movement across the aisle caught his eye.
有个人影在走道里一闪而过，引起了他的注意。 - However, the rate of charge-off continues to be affected by the impact of accounting policy changes, making it difficult to determine the underlying trend.
由于撇帐率继续受到会计政策修订的效应影响，因此难以确定其基本趋势。 - On the Influence of the Changes in Accounting Policy and Accounting Estimates on Accounting Computerization
会计政策、会计估计变更对会计电算化的影响 - More reliable and more relevant accounting information shall be provided through changing the accounting policy.
会计政策变更能够提供更可靠、更相关的会计信息。 - Any change of the accounting policy and practice;
会计政策及实务的任何更改； - Study on the Contract Motivation and Market Reaction of Accounting Policy Choice
会计政策选择的契约动因及市场反应研究 - The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.
自愿性会计政策变更研究是企业会计行为研究的重要组成部分。 - An Analysis of the choice of Accounting Policy in Different Capital Structure
不同资本结构下会计政策选择的博弈分析 - The Research on Accounting Policy Choice of Listed Company: Based on Stakeholder Theroy
基于利益相关者理论的上市公司会计政策选择研究 - A new accounting policy is adopted for transactions or events occurred in the current period which are different essentially from those occurred in the prior periods;
本期发生的交易或者事项与以前相比具有本质差别而采用新的会计政策。 - A probe into manager's behavior to accounting policy choice motivation
管理者行为对会计政策选择的动因探讨 - Discussing the development and improvement of income tax accounting from similarities and differences between accounting policy and income tax policy
从会计政策与所得税政策的异同看所得税会计的发展与完善 - In the paper, detailed discuss the contact and difference between two special kinds of accounting business from their process method, which are accounting policy change and major accounting mistake.
详细论述了会计政策变更和重大会计差错两种特殊会计业务在处理方法上的相同点及区别。 - Research on Earnings Management of Public Companies with the Accounting Policy of Assets Impairment
上市公司资产减值政策与盈余管理问题研究 - Choice of Accounting Policy Based on Earnings Management of the Listed Company
上市公司基于盈余管理的会计政策选择 - The accounting policy choice's theory question also relates the accounting standards the formulation.
会计政策选择的理论问题还关系到会计准则的制定。 - The Economic Reasons and Empirical Studies of Choice of Income-Tax Accounting Policy
所得税会计政策选择的经济动因及实证研究 - If an accounting policy is adopted from the standpoint of an accounting subject, such a selection can help an enterprise to stabilize its financial basis and obtain objective& just accounting information.
那么，站在会计主体立场上选择运用会计政策，能稳定企业财务基础和保证会计信息的客观、公正； - Thoughts on the Choice of Accounting Policy under New Accounting Standards System
新会计准则体系下会计政策选择的思考 - Relevant Factors Affecting Accounting Policy Choice
影响企业会计政策选择的相关因素分析 - When either of the above-mentioned methods is chosen by an enterprise as the accounting policy, it shall be applied to all relevant forecast transaction hedging and shall not be changed randomly.
企业选择了上述两种处理方法之一作为会计政策后，应当一致地运用于相关的所有预期交易套期，不得随意变更。 - Impact of Accounting Policy Selection on Transport Enterprises
会计政策选择对交通运输企业的影响 - Chapter five probes into relation between the accounting policy choice and the tax saving.
第五章探讨会计政策选择与税收筹划之间的关系，分析了理论界一些错误的观点。 - The enterprise accounting policy choice generally has two kinds of effect: Opportunism and efficiency.
企业会计政策选择一般有机会主义和效率性。 - This article discusses the accounting policy and taxation design separately.
本文从衍生金融产品的会计处理和税制设计上分别进行了阐述。 - This study researches accounting policy disclosure of listed companies and expects to increase our accounting policies disclosed information functions.
本研究以上市公司会计政策披露为研究对象，以期望提高我国上市公司会计政策披露的信息功能。 - Foreign policy environment for innovation little research, most studies have focused on disclosure and accounting policy choice.
国外对企业创新政策环境研究不多，大多数研究都聚焦于信息披露和会计政策选择。 - In other words, earnings management is realized by the choice of accounting policy.
换句话说，盈余管理通常是通过对会计政策的选择实现的，由此，盈余管理就与会计政策选择紧密联系起来。 - Finally, this paper for perfecting the mandatory accounting policy change policies put forward some feasible suggestions.
最后，本文为完善强制性会计政策变更的相关政策提出了一些可行性建议。 - But traditional financial analysis methods are one-sided, hysteretic and vulnerable to the impact of accounting policy choice.
但是传统的财务分析方法具有片面性、滞后性、和易受会计政策选择的影响等局限性。