For the present, accountancy in China makes a lot of studies on the information content of historical accounting information.
目前,国内会计界对历史性会计信息的信息含量研究得比较多,相反对预测性会计信息的研究比较少。
Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.
根据这些银行和经纪公司采用的新会计准则,一些债务是根据市场价计算的,而不是按照历史成本计入。
Historical cost is a more reliable accounting measure for assets than is market value.
相对于市场价格,历史成本是一种更可靠的会计计量标准。
The formation of modern accounting theory has its historical necessity and its internal logic structure.
现代会计理论的形成有产生它的历史必然性和其内在的逻辑结构。
The evolution of accounting truthfulness is a historical process of socialization, the principal contradiction of which comprises the individual truthfulness and the social truthfulness.
会计真实性的演进是一个社会化的历史的过程,个别真实性和社会真实性成为这一过程中的一对基本矛盾。
The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by deflation.
通货紧缩使得传统会计的币值不变假设和历史计价原则受到前所未有的冲击。
Accounting goals are the aims of accounting practice that accounting subjects wish to achieve in a certain historical period and accounting environment.
会计目标是会计主体在特定的历史时期与会计环境中,对会计实践活动所追求或希望达到的结果。
Studies on accounting measurement attributes have a very early start, but most of them focused on the historical cost.
对于会计计量属性的研究很早就开始了,但是主要集中在历史成本计量属性上。
As contrasted with financial accounting, a managerial accounting information system provides both historical and estimated information that is relevant to the specific plans on more frequent basis.
区别于财务会计的是管理会计信息系统提供历史数据和不同系统指定的预计信息。
In this historical background, the merger of local accounting firm has become an important phenomenon, and the scale and frequency of the merger will be getting higher and higher.
在这种历史背景下,本土会计师事务所合并已成为一个重要现象,而且合并的规模和频率将会越来越高。
Accounting information distorted reason has the 4 aspects such as artificial factor, historical factor, legal factor and objective environmental factor mainly.
会计信息失真的原因主要有人为因素、历史因素、法律因素和客观环境因素等四个方面。
Therefore, the selection schemes of the accounting measurement attribute of fruit tree asset are historical cost and fair value.
因此,果树资产的会计计量属性有历史成本和公允价值两个选择方案。
Traditioanal accounting, with stability of money value as its base and historical cost as its principle, has been challenged by price changes.
以币值稳定为基础,历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。
Based on historical cost accounting, financial instruments can not be embodied in financial reports.
按照历史成本会计,金融工具在报告无法中进行反映。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by inflation.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
Our country soon carries out whether the new accounting standards system does mean business accounting the system soon completes the historical mission?
我国即将履行的新会计准则体系是否意味着企业会计制度即将完成使命?
The accounting department began extending its historical records by recording the sales volume for each month along with the advertising dollars for both newspaper ads and TV spots.
会计部门借由对于每个月连同广告的元一起对于报纸广告和电视地点记录售卖体积开始扩充它的历史记录。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
然而在由历史成本、公允价值共同混合计量的会计模式下,公允价值信息的披露方式成为了一个重要不足。
The present domestic study on this mainly focuses on the selection and comparison of accounting measurement under the framework of historical cost.
纲后海外研讨从要集中反在历史败本法框架上的石油地然气资产计量方式的挑选及比拟。
The present domestic study on this mainly focuses on the selection and comparison of accounting measurement under the framework of historical cost.
纲后海外研讨从要集中反在历史败本法框架上的石油地然气资产计量方式的挑选及比拟。
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