basis of accounting
英 [ˈbeɪsɪs ɒv əˈkaʊntɪŋ]
美 [ˈbeɪsɪs əv əˈkaʊntɪŋ]
会计基础；会计基准
双语例句
- Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.
按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。 - The accrual basis differs significantly from cash basis of accounting.
应计制会计与现金收付实现制会计有着巨大的差别。 - This is because most countries require companies to comply with the accruals basis of accounting.
这是因为大多数国家要求企业必须遵守权责发生制会计。 - Since the founding, our government cash basis of accounting has been the basis for the confirmation.
自建国以来，我国政府会计一直以收付实现制为确认基础。 - The second aspect of the measurement process is often referred to as matching cost and revenue and its fundamental to the accrual basis of accounting.
该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。 - Part two: theory basis of accounting information.
第二部分会计信息披露的理论基础。 - On the basis of accounting in institution, this article puts forward amendments for reference to three concrete accounting business such as irregular loss of existing goods, reception of invisible assets contribution and income tax.
摘要文章从事业单位核算基础出发，对事业单位存货非正常损失、接收资产捐赠及所得税等3种具体会计业务的处理提出了修改意见。 - To implement the matching concept correctly, the accrual basis of accounting is generally used for merchandising enter prices.
为了正确执行对应概念，商业企业会计普遍使用应计制会计。 - Account books are recorded on the basis of accounting vouchers which are not examined and verified or account books are recorded not conforming to the provisions;
以未经审核的会计凭证为依据登记会计帐簿或者登记会计帐簿不符合规定的； - The thesis studies the theory basis of accounting information disclosure's demand and supply from the angles of economics and management, and provides theory foundation for further research.
文章以经济学中信息不对称理论、成本效益理论、信号传递理论，以及管理学中的决策和沟通原理为理论基础，展开对我国证券市场中会计信息披露供求的研究。 - The basis of accounting measurement is the important part of its theory.
而公计计量基础是会计计量理论的重要组成部分。 - The first chapter is mainly about the theoretical basis of accounting information supervision in listed companies.
第一章，上市公司会计信息监管的理论基础。 - It discusses and defines the notion of channel assets on the basis of accounting and economics.
以会计学和经济学关于资产的理论为依据，论述和界定了渠道资产的概念； - A Study on the Limitations of Accrual Basis of Accounting The Effects of Corporate Governance on Discretionary Accrual
论权责发生制会计确认模式的局限性公司治理因素对企业操控性应计项目的影响&从企业契约观和信号假说出发 - This paper states the existent theoretical basis of cash flow accounting and analyses the position of cash flow account in the accounting science and discusses the connection with accrual basis and cash flow basis of accounting.
阐述了现金流量会计存在的理论基础，分析了现金流量会计在会计学科中的地位，进一步探讨了现金流量会计与权责发生制会计的关系。 - Studying the impact of accounting information on stock price, not only helps the investors forecast the stock price on the basis of accounting information, but also helps to improve the disclosure institution of accounting information.
研究会计信息对股票价格的影响，不仅有助于股票投资者根据会计信息预测股票价格，同时有助于完善会计信息披露制度。 - Pass through document, find information in numerous academic research on the basis of accounting information, I have to define the concept of transparency.
通过翻阅文献、查找资料，在众多学者研究成果的基础上提出笔者对会计信息透明度概念的界定。 - The second part focuses on non-controlling interest and the theoretical basis of accounting information reported.
第二部分主要介绍非控制性权益及其会计信息呈报的理论基础。 - However, because the accounting calculation is the basis of accounting, the majority of accounting management information system is based on the level of information and management.
但是由于会计核算在会计中处于一个基础的地位，会计管理信息系统的大多数是基于信息和管理层面来开发信息系统的。 - Accounting standards is the basis of accounting information, and the initial screening process of information which access to accounting information system.
会计准则是会计信息生成的基础，是对进入会计信息系统的信息的一个初步筛选过程。 - GAAP requires the use of accrual basis as the basis of accounting. The accrual basis makes the accounting personnel more subjective and flexible on the definition of revenues and expenses.
会计准则规定要以权责发生制做为会计研究的基础，权责发生制使得会计人员对收入、费用的确认具有更多的主观性和灵活性，正是这种主观界定性给上市公司的盈余管理创造了条件。 - Then on the basis of accounting for foreign environment, this paper sorts out and summaries the development of women diplomats in the two different periods after the founding of new China, taking the data and forms as the argument.
在交代外交环境的基础上，本文对新中国成立后的两个不同时期的女性外交官的发展情况做出整理和总结，以数据和表格作为论据。 - Meanwhile, the auditing work which is on the basis of accounting work has not been got the corresponding technical support. In such a case, the auditing risk has been brought about.
与此同时，以会计工作为基础的审计工作的相关准则和技术支持却未得到及时的更新和完善，因此便产生了在计算机控制环境下的新的审计风险。 - According to the general theory of competitive strategy, the basis of accounting firms on price competition, mainly stem from internal factors and external environment.
根据竞争策略的一般理论，会计师事务所进行价格竞争的依据主要来自内部因素和外部环境。 - The second part focus on the theoretical basis of accounting method of business combination.
第二部分主要介绍了企业合并会计方法与经济后果的相关理论基础。 - Defining and protecting property rights need to provide a basis of accounting transparency, relevance, fairness and reflect the authenticity of the accounting information.
产权的界定和保护需要会计提供基础性的具有透明度、相关性、公允性并反映真实性的会计信息。 - On this basis of accounting information disclosure, constructing our corporate social responsibility framework for the disclosure of accounting information, in order to regulate social responsibility behavior of the corporations.
在此基础之上，结合我国会计信息披露的特点，总结出适合我国企业的社会责任会计信息披露框架，以规范企业生产经营中的社会责任行为。 - Financial statements is a microcosm of the enterprise management activity, is the basis of accounting message.
财务报表是企业经营活动的缩影，是传递会计信息的根据。 - After centuries of development, financial accounting theory and practice is now primarily in cash basis and accrual basis of accounting recognition of two.
经过几个世纪的发展，财务会计理论界和实务界如今主要存在收付实现制和权责发生制两种会计确认基础。 - Thirdly, on the basis of accounting institution, we discuss the evolution of accounting institution and recognize accounting institution more deeply from the vertical angle and have a new idea about accounting development.
再次，在建立会计制序概念的基础上，我们进一步讨论了会计制序的演进过程，从而从纵向的角度对会计制序有了更深的认识，并且也对会计发展史有了新的见解。