To tell the truth, I don't really like her. 说实话,我并不喜欢她。
The idea of allowing companies to profit from falls in their own liabilities proved controversial when accounting rule makers debated the idea. 允许公司利用自身债务的下降提高利润的想法在当初会计准则的制订者对此进行讨论时就曾引起过争议。
Be familiar with domestic accounting rule and relevant knowledge of finance, revenue, audit rule, and financial policy. 熟悉国内会计准则以及相关的财务、税务、审计法规、政策;
Battered banks are set to cushion the blow of further credit-related losses by exploiting a controversial accounting rule that enables them to record exceptional gains when their financial health deteriorates. 受到重创的银行业计划利用一个备受争议的会计规则,来缓冲与信贷相关的进一步损失所带来的打击。当他们的财务健康恶化时,该会计规则使得他们能够记录一些特殊收益。
The Differences on New Accounting Rule and the Taxation Law How to the Fixed Assets 新会计准则与税法对固定资产处理的差异
In a speech Wednesday, Dimon said the accounting rule had been taken'to a ridiculous point. 戴蒙周三在演讲中说,会计准则已经到了“荒唐的地步”。
In1999, Treasury Department released the regulation supplement and accounting rule for allocating asset depreciation reserved on4 investments. in2000, it expanded to8 investments. 财政部于1999年前后发布了关于对四项资产计提减值准备的规定,2000年将计提范围扩大到八项资产。
Consider the international accounting rule that governs consolidation, which defines when a company should include its investments in its accounts. 考虑国际会计准则下的公司合并,该由谁决定公司应该于何时把投资计入自己的账户呢。
Today the accounting rule of marking to market is driving us at high speed into the abyss. 如今,“逐日盯市”会计规则正驱使我们高速驶向深渊。
In traditional accounting system, the accounting entity is single, the accounting currency is single, and the accounting bookkeeping and accounting report should follow a single accounting rule and system, therefore the accounting book is single. 摘要在传统会计核算系统中,会计的主体是单一的,会计的货币计量单位是单一的,会计记账与会计报告所遵循的会计准则与制度也是单一的,因此账薄是单一的。
Comparisons of the Accounting Rule of Business Combination 中西方企业会计准则&企业合并的比较
Third, delay the introduction of accounting rule FAS 140 until 2011 or 2012. 第三,推迟到2011年或2012年再出台美国财务会计准则FAS140。
At least 2 years accountant working experience. Able to finish different kind of excel and familiar with nation accounting rule. Professional in accountant. 2年以上财务工作经验,能独立制作各类报表,熟悉国家财务制度,一定的会计师资格。
Objective of Accounting Rule Setting: Neutrality or Economic Consequences 会计规则的制定目标:信息中立还是经济后果
The objective of accounting rule setting is the essential decisive factor that forms the high quality accounting rule. 会计规则的制定目标是形成高质量会计规则的根本性决定因素。
Characteristics of Stakeholders 'Participation to Accounting Rule Setting: Based on Survey Data 利益相关者对会计规则制定的参与特征&基于调查数据的实证分析
Accounting standards is a common accounting rule, which is formed in the long international accounting development historiography, along with the constant development of accounting theory and real affair, nowadays, it has already become the main subject in many countries accounting research. 会计准则是漫长的会计发展史中在国际上形成的一种会计规范的通用形式,随着会计理论和实务的不断发展,如今会计准则已经成为世界各国会计理论和实务的主要课题。
Secondly, the researches on relevant problems of the accounting rent-seeking, such as accounting regulation, the institution of accounting rule, accounting internationalization and the distortion of accounting information; 二是对会计管制、会计准则制定、会计国际化以及会计信息失真等会计寻租相关问题的研究;
Thinking About the Establishment of Our Country's Asset Devalue Accounting Rule 对制定我国资产减值会计准则的思考
Thinking about the Variance of Chinese Accounting Rule 对我国会计准则变迁的思考
Based on efficient markets hypothesis theory, through empirical method, the author finds that in different accounting rule system, some companies 'financial information disclosure shows great difference between mainland market ( A share) and HK market ( H share). 本文以有效市场假说理论为依据,通过实证研究发现,在不同会计规范体系下,某些上市公司的财务信息披露在国内市场(A股)和香港市场(H股)表现出重大差异。
With feebleness of right-supervising of accounting rule, operators control surplus-measuring. 在会计规则监督权弱化条件下,经营者控制了企业剩余的计量。
According to Enterprise 'Accounting Rule& Inventory, the article introduces the valuation principle and accounting methods of final inventory. 本文根据《企业会计准则&存货》分析介绍了存货的期末计价原则以及账务处理方法。
Recently, the Treasury Ministry has issued the accounting rule of business combination ( want opinion draft). 最近财政部结合我国国情,颁发了最新的企业会计准则&企业合并的征求意见稿。
The account handling subsystem is the kernel of the whole accounting system that is developed on the basis of the new College Accounting Rule. 在按照新的高校会计制度研制开发的高校会计信息系统中,帐务处理子系统是核心子系统。
Due to the differences among China and foreign countries in accounting method, accounting system ( accounting rule) and accounting contents, investigators must adjust the accounting information according to "decision-making availability" while judging. 由于中外会计核算方法、会计制度(会计准则)以及会计业务涵盖内容的不同,调查者在利用会计信息判断时需按照决策有用观进行调整。
By reflecting the present setting mode of accounting Standards, we hold the opinion that accounting concepts, accounting principle and accounting rule should not be the orientation or basic in the setting of accounting standards, but rather the inscape of accounting standards. 通过对现有会计准则制定模式的反思,我们认为会计概念、会计原则和会计规则不应是会计准则制定的导向或基础,而是会计准则结构体系的构成要素。
Up to now, profit structure research in China is still at the beginning, and the research of profit structure on the forecast of company future achievement under new accounting rule is blank. 目前,我国学术界对盈余结构的研究上尚处于起步阶段,对新会计准则下盈余结构对公司未来业绩预测的研究更是处于空白状态。
In my country, according to comparisons of the accounting rule, accountants have more space of professional judgment. Due to complexity of the objective economic environment, accountants manipulate profit with the space of professional judgment, and distort the real financial statement and the business results. 在我国,企业会计准则对不确定性经济业务赋予了会计人员较大的职业判断空间,由于客观经济环境的复杂性,会计人员可能会利用职业判断空间操纵利润,扭曲企业真实的财务状况和经营成果。
Asset transfer has to be recognized to the extent of true sale in the term of both accounting rule and law. 资产转移必须在会计规则上和破产法律上达到真实出售的效果。