Study on the Materiality of Geographic Segment in China s Listed Companies; Accountants are required to judge the materiality in accounting practice. 我国上市公司地理分部的重要性判断问题研究会计师需要在实践中来判断重要性。
The annotation of accounting statement is the important segment of accounting information statement, which supplements or makes a detailed description about the contents or items those could not be fully expressed by accounting statement. 会计报表附注是会计报表的重要组成部分,是对会计报表本身无法或难以充分表达的内容和项目所作的补充说明和详细解释。
In the inter-industry and transnational operations, segment information disclosure can make up the shortcomings of combined accounting statements. 在企业跨行业、跨国界(地区)经营的情况下,分部信息披露可以弥补合并会计报表的不足。
The investment of segment generally accounting for 30-40% of the total project investment in shield tunnelling construction, is an important factor that influences the construction economic and the structure security, so it is of great significance to design the shield lining safely, economically and reasonably. 而在盾构隧道施工中管片的投资一般占工程总投资的30~40%,是影响施工经济性和结构安全性的重要因素,因此安全、经济、合理地进行盾构隧道衬砌设计具有重大的意义。
The input segment of computerized accounting information system is very important and sensitive. If inputed data is not correct, it is certainly that output is wrong. 电算化会计信息系统的输入环节是相当重要、十分敏感的环节,如果数据输入是错误的,则输出必然是错误的。
The second part includes three segment parts, First, it is a summary to Green Accounting, Second, it is basic standpoint of introducing Green Accounting, Finally, it explains the target, goal, supposing and principle of Green Accounting. 第二部分共分四节,首先是对绿色会计的概述,其次是有关绿色会计的基本观点,最后是对绿色会计特定的对象、目标、假设和原则进行阐述。
As an important segment of internal control, the internal accounting control truly reveals the essential and connotation of financial information, and it is the important approach to realize corporations 'internal control. 企业内部会计控制作为内部控制的重要组成部分,真实反映着财务信息的实质和内涵,是实现企业实现内部控制的重要手段。