会计假设(Accounting postules)又称会计假定(Accounting assumptions)是指会计人员对那些未经确切认识或无法正确论证的经济事务和会计现象,根据客观的正常情况或趋势做出的合乎情理的推断,而且是日...
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... 会计季度 fiscal quarter 会计假定 accounting postulate 会计监督 accounting control ...
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... 会计宗旨 Accounting Objectives 会计假定 Accounting Assumptions 会计要素Accounting Elements ...
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会计假定会计假设 accounting assumption
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.
一些分析师对富国银行的假定和其他的一些会计问题,深表疑虑。
And some analysts expressed considerable doubt about Wells Fargo's assumptions, as well as other accounting issues.
假定一家商店委托您来实现一个安全的收银机结算会计系统。
Assume you've been asked by a department store to implement a secure register balance accounting system.
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