quality accounting
英 [ˈkwɒləti əˈkaʊntɪŋ]
美 [ˈkwɑːləti əˈkaʊntɪŋ]
【经】质量会计
双语例句
- Improve the professional quality accounting personnel, and enhance the quality of accounting information level;
提高会计人员的业务素质，增强会计信息质量水平； - It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.
高质量的会计准则是否会导致高质量的财务报告历来是一个饱受争议的问题。 - 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。 - The paper suggests carrying out high quality accounting information into the university governance, expanding the objectives of accounting, introducing the system of power and responsibility, reforming the groundwork of business accounting and bettering the financial report.
因此，应从扩展会计目标、引入权责发生制、改革大学会计核算基础和改进财务报告等方面积极推进大学会计改革。 - The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency.
高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。 - Setting up High Quality Accounting Standard and Strengthening the Basis for Developing Securities Market
建立高质量的会计准则夯实证券市场发展基础 - The Characteristics and Relations of Accounting Information Quality Accounting Information Quality and Its Fuzzy Feature
会计信息质量特征及其关系分析会计信息质量与模糊性关系的分析 - Accounting standard and their accounting environment support each other, and the high quality accounting environment is the basis of carrying those high quality accounting standards.
会计准则与会计环境相互依存，高质量的会计环境是高质量会计准则得以实现的基础，而高质量会计准则的实施会促使我们积极改善会计环境。 - When the independence of accountant is influenced and accounting information disclosure is lack of incentive, then, high quality accounting information will hardly be provided.
当会计人员的独立性受到影响、披露会计信息缺乏激励时，提供高质量的会计信息就难以得到保证。 - The high quality accounting principle is the prerequisite to produce high quality accounting information, and the foundation to realize the accounting target. The accounting principle quality needs to be assessed, and the assessing needs a relevant assessment criterion.
高质量的会计准则是产生高质量会计信息的前提条件，是实现会计目标的基础，会计准则的质量高低需要进行评估，评估就需要有相应的评估标准。 - Thought of the Research on High Quality Accounting Standards
对高质量会计准则研究进展的追踪与思考 - Based on decision-making serviceability high quality accounting information can improve its value relevance.
基于决策有用观下高质量的会计信息披露质量能提高会计信息的价值相关性。 - The right anchoring of accounting objective underlines the provision of high quality accounting information.
正确的会计目标定位是提供高质量会计信息的前提保证。 - Construction of a system of quality accounting
质量会计核算体系的构建 - High quality accounting information produced on the basis of high quality accounting standards is the life-blood to support the effective running of whole market economy.
奠基于高质量会计准则体系而制成的高质量会计信息，乃是维系整个市场经济有效运转的血液和命脉。 - The advantages and disadvantages of the principle orientation and rule orientation are analyzed due to the changes of the American institutions making the accounting principles. This illustrates that the choice of accounting norms making exerts influences on the high quality accounting norms.
从美国会计准则制定机构变更的原因出发，分析原则导向和规则导向的优缺点，说明会计准则制定导向的选择对于高质量会计准则有诸多影响。 - In the second stage begining from the Enron Affair in 2001, the enacting model of high quality accounting standards was discussed.
第二阶段从2001年安然事件发生至今，这是高质量准则制定模式的研究探讨阶段，其结果将增加会计准则制定模式的全球共识。 - Accounting education should be informed, in order to cultivate high quality accounting talents with ability of innovation.
为培养具有创新能力的高素质会计人才，会计教育应进行怎样的改革。 - High Quality Accounting Principle Assessment: A Framework
高质量会计准则评价：一个框架 - The globalization of world economy and the integration of international financial markets need a set of high quality accounting principles fit for and applicable to the scope of the whole world.
经济全球化和国际金融市场的一体化需要一套适合在世界范围内使用且高质量的会计准则。 - Setting high quality accounting standards.
制定出高质量的会计准则。 - To provide high quality accounting information is one of the basic tasks of accounting staff. But its occupation judgment achievements affect directly the quality of accounting information.
提供高质量的会计信息是会计人员的基本任务之一，而其职业判断绩效直接影响会计信息的质量。 - The production of high quality accounting information entails control and filtration by specific supervision systems, therefore, how to strengthen the supervision of accounting information has always been an important theoretical issue.
高质量会计信息的产出需要特定监管系统的控制和过滤，因此，如何加强对会计信息的监管一直是理论界关注的问题。 - There are limitations in traditional view of quality related cost. Quality cost and quality loss are two important basic concepts of quality accounting.
传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。 - High quality accounting information can promote capital market to be more effective.
高质量的会计信息有利于促进资本市场有效。 - The establishment of mode of quality accounting management is one of the keys to the efficiency of quality accounting management.
建立怎样的质量会计管理模式，是能否可行有效地实行质量会计管理的关键之一。 - Found that high quality accounting information can really affect the research quality of accounting information in the different degrees of asymmetric information environment, the impact on the efficiency of business investment," excessive investment "and" inadequate investment "behavior.
通过研究会计信息、质量在不同程度的信息、不对称环境下对企业投资效率的影响，发现高质量的会计信息确实能够影响企业的投资过度和投资不足行为。 - High-quality accounting standards are prerequisite for high quality accounting information. A good accounting setup procedure is to ensure the development of high-quality accounting standards.
高质量会计准则是高质量会计信息的前提，而一个良好的会计准则制定程序又是制定高质量会计准则的保证。 - In this part, brings forward the standard judging the high quality accounting standard, it is satisfied with quality of accounting correlativity and the reliability request; Can fit in with each other with concrete accounting environment.
在本部分内容中，提出了衡量高质量会计准则的标准，即：满足会计信息质量相关性和可靠性的要求；能与具体会计环境相适应。