I can see that you have quite a lot of experience in accounting. 我看得出你对会计颇有经验。
And I actually knew a lot more about accounting than I thought. 我发现自己比想象中,对会计了解得更多。
In the course of Anti-dumping Survey, the enterprises involving lawsuit provide a lot of accounting information as proving material. 摘要在反倾销调查过程中,涉诉企业提供的相关证明材料涉及大量的会计信息。
But there are quite a lot of difference between accounting system in China and that of a western country. 但是中国的会计系统与西方国家的会计系统有很大的区别,这是我的主要障碍。
At present, false accounting information is prevalent in our country. There are a lot of serious problems exiting in our accounting supervision. 目前,我国出现很多会计信息失真的情况,会计监督存在着严重的问题。
2, A lot of differences exist between accounting and taxation. 二是会计与税收差异过大;
Though a lot of beneficial research on human resources accounting have been made, a complete discipline system is not constructed yet, which hinders its widespread application and promotion. 中外会计学者对人力资源会计做出了许多有益的研究与探索,但是人力资源会计至今仍未形成较为完备的学科体系,无法得到广泛应用与推广。
The listed-corporation is a joint of a series of contract, which involves a lot of people who need the accounting information to make relevant decisions. Therefore, ensuring the quality of its accounting information becomes more important. 上市公司是一系列契约的联结,涉及的利益相关者众多,众多的经济主体要利用上市公司的会计信息做出相关的决策,因此,保证上市公司会计信息的质量显得尤为重要。
In the present process of economic development, there come out a lot of false phenomena in the accounting information disclosure This will surely impact the healthful development on the economic market. 在目前经济发展过程中,会计信息的披露出现了许多失真现象,这必将影响市场经济的健康发展。
The change of the teacher's role contributes a lot in changing the goal of our college accounting education. 大学会计教育目标需要转换,这一转换目标的实现有赖于教师角色的转换。
Extracting Principle of Oil and Natural Gas implemented since January 1,2007, corrected a lot about present accounting treatment and information revealing. 2007年1月1日实施的石油天然气开采准则,对现行石油天然气企业的会计处理与信息披露做出了重大的修订。
The knowledge economy has promoted the development of accounting, on the other hand, has brought a lot of problems to accounting. The study of manpower resources can enable to make better use of talents to contribute for economic development. 知识经济的到来推动了会计学的发展,又给会计学带来了许多问题,对在知识经济形态中处于主体地位的人力资源的研究,可以使我们更好的利用人才,为经济的发展作贡献。
There are a lot of standpoints about accounting assumption for the environment in the field of accounting theory. 对于环境会计的基本假设,会计理论界有多种看法。
It is necessary to research into CPAs industry regulation mode in China because of a lot of accounting fraud breaking out of listed company from the domestic and international security market and the renovation of CPAs industry regulation mode in the last few years. 面对近几年来国内外证券市场上大量爆发的上市公司会计信息造假案件以及由此引发的注册会计师行业管制变革,探讨我国注册会计师行业管制模式很有必要。
In our actual economic life, quite a lot of false accounting information has caused bad effect on the healthy function of our socialist market economy. 现实经济生活中,诸多失真的会计信息已对我国社会主义市场经济的健康运行带来极大的冲击。
Audit market structure of China is a decentralized market structure, and there are a lot of the small accounting firms of a single business in the market, and competitive intensity is high, and there is market imbalance in supply and demand. 由于中国审计市场是一个分散竞争型市场结构,具体表现为事务所众多,规模小,业务品种单一,市场竞争强度大,供需结构失衡。
As a focal point in a lot of investigation of accounting theory and practice, accounting information is the important foundation according to which government 、 investor and creditor make economic policy. 会计信息作为众多会计理论研究和实务问题的焦点所在,是政府、投资者、债权人等做出经济决策的重要依据。
But the characters of subjectivity and flexible that the assets impairment theory possesses can satisfy some companies 'objects for earnings management, consequently, there will be a lot of frauds in accounting information. 但由于资产减值准备的计提和转回具有一定的主观性和灵活性,某些上市公司便利用资产减值来满足其盈余管理的需要,导致会计信息失真。
Because of natural characteristics of financial services and difference of the accounting basis in countries, there are a lot of problems and disputes in financial services accounting. 由于金融服务固有的特性以及各国核算基础的差异,无论在国际上,还是在中国,金融服务核算理论及实践方面悬而未决或有争议的问题几乎随处可见。
Along with our colleges and universities scale expanding unceasingly, the departments of colleges and universities have become a lot of actual legal entity or relatively independent accounting units, marketization pattern appears gradually. 随着我国高校规模不断扩大,高校内部的很多部门已经成为实际的法人单位或相对独立的核算单位,市场化格局逐渐显现。
In order to more accurately reflect the future profitability of the business assets, scholars constantly study this important accounting problem of asset devaluation, have proposed a lot of valuable suggestions in norms and practices for accounting criterion of assets impairment. 为了更准确的反映企业资产的未来盈利能力,学者们不断地对资产减值这一重要的会计问题进行研究,在制定资产减值会计准则规范和实务操作方面提出了许多宝贵建议。
In anti-dumping investigation, there are a lot of issues involving the accounting professional information. So we need to study anti-dumping issues from an accounting point of view. 无论是在反倾销提起、反倾销调查还是反倾销应诉举证中,整个反倾销的过程都有很多事项涉及会计方面的专业问题,需要从会计学的角度来对反倾销进行研究探讨。
From the perspective of agency theory, the paper analyzes the market supervision system effect on the running of accounting integrity system. While inspecting present situation of the independent audit supervision system running, we discovers a lot of deficiencies adverse accounting integrity system running. 从委托代理理论的视角分析了独立审计市场监督系统对会计诚信体系运行的作用,考察当今独立审计市场监督系统运行状况后,发现其存在许多不利会计诚信体系运行的缺陷。
Experts and scholars made a lot of accounting methods, but they are filled with controversy. 专家学者提出了很多种核算方法,但是都存在争议。
In short, a lot of problems involved in the accounting theory and practice of goodwill, needs and deserves more research. 简而言之,在商誉及其会计方面理论与实务所涉及的问题较多,需要和值得研究的问题也很多。
Chinese Capital market is just in a short trip, lack experience in market supervision. A lot of listed company transformed from State-Owned Enterprises, which bring a lot of problems. This is the reason why accounting fraud appears again and again in our country. 我国资本市场成立为时较短,市场监管经验不足,不少上市公司是从国有企业改制上市,带来诸多问题,因此我国也频频出现会计舞弊的案例。
The analysis result shows that there are a lot of earnings management and accounting forgery. 分析的结果表明,科龙公司存在着大量的盈余管理行为和财务造假行为。
A lot of cost and management accounting tools are based on this assumption, and widely used in the enterprise operation and management. 很多成本管理会计分析工具都是基于这一假设,并在企业的经营管理中广泛使用。
For the present, accountancy in China makes a lot of studies on the information content of historical accounting information. On the contrary, it is seldom studied on predictive one. 目前,国内会计界对历史性会计信息的信息含量研究得比较多,相反对预测性会计信息的研究比较少。
At present, the fair value of valuations technology is still in its early stages and not very perfect, the use of fair value can produce a lot of difficulties, also would provide accounting information distortion of the appear. 目前,我国对公允价值的估值技术还处在初级阶段,企业在运用公允价值时会产生很多困难,也会使其提供的会计信息出现失真的情况。