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Establishing the Transportation Replacement Cost Accounting 关于建立交通运输重置成本会计的构想
An application of method of serial replacement to analysis of accounting reports 连环替代法在财务报表分析中的应用
Based on the annual report data of companies listed at Shenzhen and Shanghai Stock Exchanges from 2002 to 2004, this paper adopts the lag as the replacement variable for timeliness of annual report, and conducts empirical analysis on the information content of timeliness of accounting information disclosure. 本文依据中国深沪两市上市公司2002&2004年年报数据,以上市公司年报时滞作为及时性的替代变量,对中国上市公司会计信息披露及时性的信息含量问题进行实证分析。
On the Cost Recovery of Replacement Cost Accounting 谈重置成本会计计量模式下的成本补偿问题
Unit Asset Replacement: An Accounting Research 资产整体置换会计问题探讨
The Basic Conditions of Applying the Replacement Cost Accounting in China 我国实行重置成本会计的基础