寻找会计差错并予以更正是我们分析与研究会计差错的目的。
To find and correct accounting errors is the purpose in our analysis and research for the accounting errors.
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.
会计政策变更和会计差错更正在会计实务中有很多相似之处，极易被混淆。
The Accountancy Policy Change and the Accountancy Mistake Corrigendum are quite similar in many ways in practice, and are easily confused.
该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。
This paper studies the incidence and correction of accounting errors, which are taken as a means of earnings management by the listed companies.
商店失窃（这里包括店员本身偷窃以及会计差错）让全球零售商在今年损失1073亿美元。
SHOPLIFTING (which here includes theft by employees and accounting errors) cost retailers around the world $107.3 billion this year.
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.
但印度方面无力解决零售供应诈骗，会计差错，和日益增长的员工偷窃问题的现状无疑是加重了其“缩水”的程度。
The inefficiency of retailer suppliers, internal accounting errors and an increasing rate of employee theft all weigh in on India's high shrinkage score.
通过对特殊业务中的会计差错更正及资产负债表日后事项在会计处理与税务处理上的差异进行讨论，使其实务操作更清晰。
In order to make the managing affairs of accounting practice more clearly, the differences between accounting practice and taxation practice in special event are discussed in this paper aiming...
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号——所得税》。
Article 2the effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the accounting Standards for Enterprises No.
第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号——所得税》。
Article 2the effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the accounting Standards for Enterprises No.
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