我国上市公司创造会计行为分析。
The analysis to Creating Accounting behavior of listed companies in our country.
创造会计行为是全球证券市场普遍存在的不足。
Creative accounting behavior is the common phenomenon in the world security market.
那么，在我国上市公司中是否存在为符合分析师的盈利预测而进行创造会计行为的现象昵？
Is there phenomenon that the listed companies are engaged in Creating Accounting behavior in order to cater to the analyst 's earnings forecast in our country?
假设2：在我国的大多数上市公司中存在为符合分析师的盈利预测而进行创造会计行为的现象。
Assumption 2: the most of listed companies are engaged in Creating Accounting behavior in order to cater to the analyst 's earnings forecast in our country.
然而，权责发生制会计准则会产生一些会计干扰因素，有时候需要把这些因素剔除掉才能清楚地显示一家公司到底创造多少现金收入。
However, accrual accounting may create accounting noise, which sometimes needs to be tuned out so that it's clear how much actual cash a company is generating.
最近在人口问题上面的政策非常疯狂——例如创造就业机会计划，鼓励工人提前退休。
In the recent past some policies have bordered on the demographically insane-for instance "job-creation" schemes that encourage older workers to take early retirement.
根据罗伯特·哈夫金融与会计（RobertHalf Finance &Accounting）的一项调查，69%的执行官投票表示那是最富创造力的面试时间。
According to asurvey by Robert Half Finance &Accounting, 69 percent ofexecutives polled said that's the most productive meeting time.
但是自从石油产量要求巨大的支持，产量的蓬勃发展已创造了对多种工人的需要：卡车司机、会计、厨师和人事经理。
But since oil production requires a great deal of support, the boom has created demand for a range for workers: truckers, accountants, cooks, HR managers.
在办公室团队处理业务琐事，如电话和会计，但他相信，最具创造力的产量是由设计师们获准工作，而灵感罢工。
In-office teams handle business chores such as phone calls and accounting, but he believes the best creative output is delivered by designers who are allowed to work wherever inspiration strikes.
为了正确评估于企业价值创造，在管理会计领域出现了许多绩效评估指标。
In order to evaluate enterprise value correctly, people created many performance indicator in management accounting.
同时，会计并非每天只是埋头面对数字和计算，更多的是创造财务报表上的无数数字。
Also it helps me realize that accounting is not only about plug in numbers and calculates, and it's more than creating countless numbers of financial statements.
如果对会计学不感兴趣，你可以考虑以下几种课程：外语，摄影，艺术，创造性的写作等等。
If not, then think about some of these ideas: foreign language, photography, art, creative writing.
我国的会计教育应是素质教育、创造教育、继续教育和层次教育。
Accountancy education in our country should be competence education, creation education, continual education and degrees education.
其次论述了价值链会计与营销价值创造活动结合研究的机制。
Second, the paper discusses the combinative research mechanism of the value chain accounting and the marketing value creation.
由于两种会计处理方法都注重成本，他们未能抓住六西格玛项目所创造的价值。
Because both accounting methods focus on cost, they miss the value created by Six Sigma projects.
但是我不喜欢会计和知名会计事务所的一件事情是它并不能给我太多创造力和创意的空间。
Butt one thing that I didn't like about accounting and the public accounting world was it didn't really give me much room for creativity and innovation.
管理会计师协会因此被视为“价值创造者”之间的会计师。
Management accountants therefore are seen as the "value-creators" amongst the accountants.
但是业界却有人将之命名为“创造性会计”，并以经济学观点论证其合理性和可能性。
Someone called it as "creative accounting" and used economics ideas to prove the rationality and possibility.
与创造性会计不同的是，这是一种违法行为。
合伙制会计师事务所的价值需通过合伙人个体共同创造和维持，合伙人应当如何选择也是目前一个难题。
The value of accounting firm in partnership needs individual partner creation and maintenance. And a difficult problem is how to choose the partners.
与作假帐不同的是，创造性会计一般是合法的。
Unlike cooking the books, creative accounting is generally legal.
与作假帐不同的是，创造性会计一般是合法的。
Unlike cooking the books, creative accounting is generally legal.
应用推荐