股票投资收益与未来会计收益关系的正相关程度与专有成本呈负相关关系。
The positive association between current return and future earnings is weaker for firms with higher proprietary cost.
亭子能用于各种活动,例如聚会、宴会、促销活动等,未来会计划用作餐馆。
The pavilions are used for various events such as parties, banquets, promotions conferences, and are also planned to be restaurants in the future.
股票投资收益与未来会计收益关系的正相关程度与自愿信息披露水平呈正相关关系;
The association between current return and future earnings is positively related through voluntary disclosure level;
最后,指出数据库技术的应用与会计进一步结合的方向是REA会计模式,并对未来会计模式和未来会计信息的质量要求进行展望。
In the end, narrate that the father direction of database technology used in accounting is REA accounting model and look forward to the future qualitative characteristics of accounting information.
自1992年,美国国会计划在未来10年里每年为美国国家航空航天局投入1,000万美元,用于彻底搜寻外星生命体以来,搜寻的规模开始大幅增长。
The scale of the searches has been increased dramatically since 1992, when the US Congress voted NASA $10 million per year for ten years to conduct a thorough search for extra-terrestrial life.
伦敦的国际会计准则理事会(IASB)希望在未来的四年内,把这个数量提升到150。
The London-based International Accounting Standards Board (IASB) expects that to swell to 150 in the next four years.
全球四大会计事务所之一的德勤现在如坐针毡,已经成为有关自由企业未来的全球争夺战的焦点。
The global accounting powerhouse, Deloitte, is sitting between a bullet and a target in a global battle over the future of free enterprise.
根据伦敦会计公司格兰特·索顿(Grant Thornton)最近在32个国家所作的调查,印度商人是其中最乐观的——97%的受访者对未来十分乐观。
Indian businessmen were the most upbeat among 32 countries surveyed recently by Grant Thornton, a London-based accounting firm: 97% of the respondents were bullish about the future.
大概可以看作是呼救求援吧:11月8日,世界上最大的几家会计公司发表了他们对未来审计行业的展望。
It COULD be seen as a cry for help: the world's biggest accounting firms on November 8th unveiled their vision for the auditing business of the future.
当然,总会有一些很酷的新东西,我们会计划加到未来的版本中……
Then of course, there is always the cool new stuff we plan to add into future releases...
所以,小孩子既不会计划未来,也不会完全活在现在。
So, tiny kids neither plan for the future nor live completely in the present.
公债的传统测算方法表明过去借款的遗留情况,进行代际核算的会计师们还把未来考虑在内。
Conventional measures of public debt show the legacy of past borrowing. Generational accountants look far into the future as well.
根据柏德浩会计事务所所言,上月关于未来数月订单增加的企业信心以13年来最快的速度上升。
Last month, the confidence of businesses about increasing their order books in the next few months rose at the fastest rate for 13 years, according to accountants BDO Stoy Hayward.
现代会计假定一个单位将在可预见的未来继续经营,这种假定被称为“持续经营的企业”或“持续经营”惯例。
Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.
将日历年底作为会计年度终结的公司们需要在6月30日前提交20F年报。在未来的一周里,我们也许会看到更多的舞弊被揭露。
We may still see some more frauds disclosed in the coming week as calendar year end foreign private issuers rush to file Form 20f by the June 30 deadline.
为了获取长期使用资产所发生的成本。这一支出将使未来多个会计期间受益。
A cost incurred to acquire a long-lived asset. An expenditure that will benefit several accounting periods.
资产减值会计的确认与计量以资产能带来的未来经济利益为基础,是满足提高会计信息相关性质量要求的结果。
The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information.
如果你迁居到另一个小镇,并希望在那里度过余生,那你一定会计划未来。
When you move to a town where you expect to spend the rest of your days, you plan for the future.
无论你是一名医生,一名摇滚明星,或者是会计,您的目标是为您的财务和未来舒适的退休生活奋斗。
Whether you are a doctor, a rock star or an accountant, your goal is to secure your financial future and retire in comfort.
IT环境下价值链会计预算是对价值链联盟未来一定时期的计划,其编制是从价值链联盟和内部价值链两个层面构建的。
Value chain accounting budget under IT condition is future plan of value chain alliance, which is workouted from the aspects of exterior value chain and interior value chain budget system.
文章针对现行财务会计模式所存在的缺陷和不足,借鉴国内外研究成果,论述了现行财务会计模式未来的发展趋势。
The paper, learning from the research results both abroad and at home, explains the development trend of the current financial accounting mode concerning its shortcomings.
未来的成本会计无论在成本管理思想上,还是在成本核算范围与方法上均有新的突破。
For the future cost counting will break through not only in cost managerial thought but also in the scope and method of cost counting.
未来几周内,美国心脏病协会计划发出它的2010年心肺复苏指南和急诊心血管护理。
In the coming weeks, the AHA is expected to launch its 2010 guidelines for CPR and emergency cardiovascular care.
因此,我们应重构崭新的会计职业教育体系,使之符合知识经济的要求,有一个更加美好的未来。
Therefore, we should reestablish a new system to meet the demands of knowledge economy and create a bright future for accounting vocational education.
摘要:在中职会计教学中,适量运用现代信息技术辅助教学,已成为未来教学的一个趋势。
Abstract: in the accounting teaching in secondary vocational schools, the appropriate use of modern information technology to assist teaching, has become a trend in the future of teaching.
所有修订后的审计准则将在未来的某一天同时生效,生效日距今仍有很长的一段时间,以便让各个会计师事务所能有足够的时间更新它们的审计方法和培训程序。
All of the clarified standards will carry the same effective date, which will be set far enough in the future to give firms enough time to update their methodologies and training programs.
会计准则变迁的路径、内在机理、影响激励、相应的对策的研究能让我们深入的理解这种变迁,在实际中更好的运用准则,在未来更好的完善准则。
The study on Accounting standards' variance routine, intrinsic mechanism, influence, and countermeasures can make us grasp its change and practice it better and improve its perfection in the future.
会计准则变迁的路径、内在机理、影响激励、相应的对策的研究能让我们深入的理解这种变迁,在实际中更好的运用准则,在未来更好的完善准则。
The study on Accounting standards' variance routine, intrinsic mechanism, influence, and countermeasures can make us grasp its change and practice it better and improve its perfection in the future.
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