会计政策是企业会计信息生成的基础。
Accounting policy is the basis of producing accounting information.
最后讨论了选择会计政策应遵循的原则。
Finally the paper discusses the principles that must be followed in selecting accounting policies.
首先，说明了会计政策的概念及其产生的原因。
It firstly explains the concept of financial accounting policy and why it is being.
然而，在实施会计政策选择时，要受到多个因素的影响。
However, the choice of accounting policy will be affected by many factors.
会计政策选择中，经理可以根据管理报酬契约进行选择。
In accounting poling choosing, the manager can choose according management remuneration contract.
上市公司会计政策的选择与会计信息质量有着密切的关系。
Appear on the market the choice of company treasurer policy and accountant information quality are having close relationship.
强制性会计政策变更是实证会计理论研究的核心内容之一。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
此会计政策的变更将增加公司的当期利润和合并股东权益。
This change would increase the Company's profit or loss in the current period and equity interests.
企业进行所得税筹划的过程，也是一个会计政策选择的过程。
For a corporation, the process of income tax planning is a process of choosing accounting policy.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
会计政策是直接影响会计报表数字的会计原则、程序、方法等。
Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
会计政策不单纯是一个会计问题，它涉及到整个国民经济的运行。
Accounting policy is not merely an accounting problem but concerns the operation of the whole national economy.
以税收筹划为导向的企业会计政策选择受到多种因素的制约和影响。
The choice of accounting policies guided by tax planning is under the influence of various factors.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
随着会计政策选择的空间不断增大，会计政策选择出现的问题越来越多。
With the space of the accounting policy increasing constantly, more and more questions have arisen in choosing accounting policy.
而股利分配率、原材料比例不是企业选择会计政策组合的主要影响因素。
The ratio of dividend distribution and the ratio of raw materials are not important effective factor when enterprises choosing multiple accounting policy.
盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。
Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.
将贵公司的会计政策与公开报告中所提到之竞争对手的会计政策作比较。
Compare the accounting policies of the Company to the accounting policies of certain competitors as described in publicly available reports.
遵循国际会计准则，包括揭示企业所采用的会计政策，有助于达成可比性。
Compliance with International accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.
分别详细介绍了会计政策变更和会计差错更正，并就二者的区别进行分析。
Changes in accounting policies and accounting errors correction are described in detail and the differences between the two are analyzed.
文章在分析会计政策选择风险存在的必然性的同时，提出了防范风险的对策。
At the same time of analyzing the necessity of the existence of risks in accounting policy selection, this paper puts forward some countermeasures for risk prevention.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计政策变更和会计估计变更是新《企业会计制度》中关于会计调整的主要内容。
Account policy change and account estimation are the main contents about account adjustment in the new enterprise rules of account.
是否由指定人员负责根据确定的会计政策决定现金付款，以达到总分类帐会计要求？
Is a designated employee made responsible for the determination of the distribution of invoices (pursuant to an established accounting policy) to proper general ledger accounts?
当FASB公布了它的提案后，IASB可能会把这些提案添加到会员国的会计政策中。
When FASB issues its proposals, IASB may put them to its own members.
监督酒店行业一般性及ihg特有的所有会计政策、流程、工具和整个会计系统的运行。
Oversees execution of all accounting policies, processes, tools and overall accounting systems in hospitality industry in general and IHG specifically.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
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