decision accounting
英 [dɪˈsɪʒn əˈkaʊntɪŋ]
美 [dɪˈsɪʒn əˈkaʊntɪŋ]
决策会计
双语例句
- Ever since I made the decision in majoring accounting back in college, studying and now practicing accounting rules in the real world always interested me.
追溯至大学时我决定主修会计，从当时的理论学习，到现在的实际应用，会计学一直都很吸引我。 - The Study of Investor Decision Based on Mental Accounting
基于心理账户的投资者决策分析 - Accountant information especially the efficiency of the decision on accounting earnings is the cornerstone of finance accountant.
会计信息尤其是会计盈余的决策有用性是财务会计的立身之本。 - We should add some new contents to notes to financial statement of Prediction, Decision and Management Accounting to provide relative information for decision.
应该增加会计报表附注的内容，以更好地满足各会计信息使用者的需要，同时在企业内部设立预测、决策或管理会计部门，以提供相关决策信息。 - Accounting behavior is a reasonable decision made by accounting behavior entity after weighing proper accounting behavior income and violating rules behavior income.
会计行为是会计主体在权衡正当会计行为与违规会计行为的收益之后作出的理性决策。 - Financial accounting information can help investors decision, accounting standards had profession judgment and accounting choices, which can be exploited to earnings management by the listed companies.
上市公司财务会计信息是投资者进行决策的重要依据，上市公司往往利用会计准则和制度中职业判断和会计方法选择进行盈利管理。 - The Decision Accounting Behavior Based on Social Network
基于社会网络的决策会计行为分析 - Moreover, the characteristics and influential factors of twice decision of accounting are discussed.
此外，还分析了会计二次决策的特点和影响因素。 - After implementing accounting by EDP, it makes the financial accounting really participate in the administrative decision of the economic business activities too, really realize the function of administrative decision of financial accounting that "hold now, will plan in the future".
在实行会计电算化以后，使财务会计工作确实参与到经济经营活动的管理决策中，真正实现把握现在，谋划将来的财务会计管理决策职能。 - This paper introduces the importance of the decision accounting to the management accounting, analyzes on the features and modes of the decision accounting behavior, and probes into the decision accounting behavior by using the social network theory.
介绍了决策会计对管理会计的重要性，分析了决策会计行为的特点和模型，并用社会网络理论对决策会计行为作了初步的有意义的探讨。 - In the theory system of the decision making accounting, decision is usually divided into short-term operational decision and long-term investment decision.
在决策会计的理论体系中，通常将决策划分为短期经营决策和长期投资决策两类。 - After focusing on the relationships between the use of information power by principal and agent, it points out that twice decision of accounting is the most important feature of the use of information power by agent.
之后，重点讨论了代理人信息权力行使与会计的关系，提出会计二次决策是代理人行使信息权力中最具特色的一种方式。 - Various participators make decision mainly base on disclosed accounting information of listed companies.
各类投资者参与证券市场，主要依据上市公司披露的相关信息（主要是会计信息）来进行决策。 - No economic decision lives without relevant accounting information.
任何一项经济活动的决策都离不开相关的会计信息。 - This will make people doubt about the decision usefulness of accounting earnings, in order to prove it is useful in decision making, researches were being carried on in accounting fields.
这就会使人们产生对会计盈余决策有用性的质疑，为了证明会计盈余具有决策有用性，会计界一直在进行这方面的研究。 - Some of the objectives of studying individual decision making in an accounting context include: Firstly, a possible improvement in the ability of financial information to portray accurately the real events;
通过对投资者决策行为的研究，可能有助于提高财务信息准确地描述真实经济事项的能力； - The theory of comprehensive income give back the deficiencies that economics income is unfit to the measure and decision of accounting, and make traditional net income obtain economic use, and is sure of the responsibility and the relevance.
全面收益理论既克服了经济学收益不符合会计确认、计量要求的缺陷，又使传统会计收益具备了经济意义，保证了会计信息的相关性和可靠性。 - Before the 1970s, the indicator system was built as traditional financial indicators based on accrual basis. After that, with the popular of decision usefulness accounting objectives, the function of cash flow got more and more attention.
20世纪70年代以前，主要使用基于权责发生制下的传统财务指标构建指标体系，70年代后随着决策有用性会计目标的流行，现金流量的作用越来越受关注。 - These show that the reform of income tax accounting standards improves the decision usefulness of income tax accounting information.
这说明所得税会计准则的改革提高了所得税会计信息的决策有用性。 - Through comparing and anglicizing the value relevance differences of company profit after deducting non-recurring gains and losses, the article verify whether the disclosure of the new policy substantially improve the decision usefulness of accounting information.
通过对上司公司披露的扣除非经常性损益后会计盈余指标的价值相关性差异比较分析，验证新制度的披露是否从实质上提高了会计信息的决策有用性。 - It is useful to measure the use of the view and do benefit to improving the decision of accounting information. 2.
计量观的使用利于提高会计信息的决策有用性。 - Using the sample companies during the period of stable accounting system to control the impact of changes in accounting system, this chapter investigates how the improvement of institutional environment affects the decision usefulness of accounting information.
该章通过选择会计制度稳定期间的样本公司，以控制会计制度变迁的影响，运用决策有用性经验模型考察了地区制度环境改善对会计信息决策有用性的影响。 - In the process of evidence, investigation and decision of dumping, accounting plays an important role which has given rise to anti-dumping accounting.
在倾销的规避、举证、调查和判定过程中，会计发挥了其重要的作用，由此便产生了反倾销会计。 - The quality of accounting earnings information of Chinese listed companies is the vital evidence to the investors to make investment decision. Accounting earnings information manifests the production operation ability, the asset management level, market competition ability as well as capital operation ability.
上市公司的会计盈余质量是投资者进行投资决策的主要依据，上市公司在一定期间的会计盈余信息，体现了上市公司生产经营能力、资产管理水平、市场竞争能力以及资本运营的能力。 - Decision usefulness in this dissertation refers only to the decision usefulness of financial accounting information for shareholders, and clearly defining the scope of users will be helpful for better understanding the research topic of this dissertation.
本文的决策有用性仅指财务会计信息对于证券市场股东的决策有用性，明确界定财务会计信息使用者的范围是为了更好地认识本文的研究主题。 - Combination of enterprise and acquisitions are consolidated accounting for clients, M& A of the importance of the decision to study accounting.
企业合并会计是以企业并购为服务对象的，企业并购的重要性决定了合并会计研究的重要性。 - Earnings persistence is an important feature of earnings quality. Its research is based on the decision usefulness of accounting earning information.
盈余持续性是盈余质量的重要特征之一，其研究基础是会计盈余信息的决策有用观。 - However, the items in the financial statements have a high degree of generality and concentration. They can be transformed into useful decision information to accounting information users only by proper financial analysis.
然而，财务报表中的项目具有高度概括性、浓缩性，只有通过恰当的财务分析才能使其成为会计信息使用者的决策有用信息。 - So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.
因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。 - The Study findings confirmed that the fair value information from Chinese listed companies enhanced the Decision usefulness of accounting information.
研究结论证实了我国上市公司公允价值会计信息的决策有用性。