关于上市公司滥用会计估计问题的探讨-财务实务-北京中天强会计师事务所,审计,鉴证,会计,税务,专业服务机构 关键词： 上市公司；会计估计；利润调节 [gap=923]Keywords：listed company;accounting estiamtes;profit regulation
基于36个网页-相关网页
税收对利润调节 adjustment of tax to profit
·2,447,543篇论文数据，部分数据来源于NoteExpress
现金流量表间接法部分的主要编制特色是将净利润调节为经营活动现金流量。
Under the indirect approach of statement of cash flows, adjusting net income to determine cash flows from operating activities is the main character.
在此基础上，结合将净利润调节为经营活动的现金流量的过程，提出了以经营现金流量为计算出发点的修正自由现金流量模型，并给出计算实例。
On this basis work, the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow.
所以，加强公司运用计提手段调节利润监管有其必要。
So, it is necessary to strengthen the supervision and management to company's using provision method to adjust profit.
应用推荐