...m|中国红木家具第一平台 关键词]制造成本制度;公允性;成本项目;成本动因 [gap=470]Key words: manufacturing cost system; fair; cost item; cost drivers ...
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... fairmarketprice(value)公平市价,公司市场价值 fairness公正性,公允性 fairrateofreturn公平收益率,公允收益率 ...
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财务报表公允性 fairness of financial statements
Compared with the previous accounting standards, the current standards have made great progress with regard to applicability and fairness. However, it still has some weakness.
应该说,与以往相比,现行的会计准则在企业年金会计核算的恰当性和公允性方面取得了很大进步,但仍然存在诸多局限和不足。
参考来源 - 关于我国企业年金会计核算的思考·2,447,543篇论文数据，部分数据来源于NoteExpress
在我国特殊的审计环境下，注册会计师审计的目标应定位于揭弊查错与验证会计报表的真实性与公允性。
In our special audit circumstance, we must reestablish CPA audit goal, which should be disclosing falsehood and errors as much as identifying the truth and fairness in a company.
分析表明，2004年度关联交易出现一些新特点，如日常关联交易增大，交易对手方范围扩大，关联交易的必要性、公允性披露仍然存在问题等。
Studies reveal that 04' related party transactions were characterized by increasing day-to-day related party transactions, expansion of counter party and inadequate disclosure.
其中之一就是把软弱无力的“公允评论”辩护（这很容易被对真实性的质疑所束缚）替换成新的“坦诚意见”辩护。
One would replace the flimsy “fair comment” defence (which easily gets tied up in questions of fact) with a new one of “honest opinion”.
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