此案例论及许多由会计决策所影响的使用者决定。
The case refers to numerous users' decisions that are affected by this accounting decision.
提出了管理会计决策理论内容中存在的问题,构成了新的决策理论内容体系框架。
This paper discusses the problems of decision-making theory in management accounting and constitutes a new systetn framework for the new decision-making theory.
本文的研究成果对会计决策支持系统的理论研究和实际开发起到一定的借鉴作用。
We hope that the conclusions can act as references for theoretics of ADSS and developing ADSS in practice.
文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。
This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.
当我们建立起子公司时,我们需要就组织,税收,设备和会计方面做出决策。
When setting up our subsidiary, we needed to make many decisions aboutorganization, taxes, facilities, and accounting.
解释会计信息是如何帮助制定决策的。
Explain how accounting information assists in making decision.
接下来的三个部分更深入地研究决策技巧,比如损益平衡分析、不确定事项会计,以及多属性方法。
The next three sections go more deeply into decision techniques, such as break-even analysis, accounting for uncertainty, and multi-attribute methods.
软件发展趋势走向一些过去由人决策的独家领域,例如贷款和抵押的职员和税务会计师。
Software is also making its way into tasks that were the exclusive province of human decision makers, like loan and mortgage officers and tax accountants.
为解决逆向选择和道德风险问题,会计被赋予决策有用性和契约有效性的功能。
To solve the problem of adverse selection and moral hazard, accounting is characterized decision usefulness and the validity of contract.
相关、真实、及时、可靠的会计信息是使用者做出正确决策的基本前提和条件。
The correlative, true, timely, credible accounting information is the basic precondition and condition that the user makes the right decision.
作为管理工作的一个组成部分,管理会计也包括四项职能:计划、组织与领导、控制、决策。
As one of management activities, management accounting al: includes four functions: planning, organizing and directing, co trolling, decision-making.
通过对合并会计报表信息的分析,揭示企业集团财务决策和财务控制的深层问题。
By analysis of merging accounting report forms information, the enterprise financial decision and the deep problems of financial control are brought to light.
会计信息主要提供给每一企业的业主、管理者和投资者以及其他使用者,用以帮助他们进行决策。
The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process.
合并会计的目标是为现在和潜在的使用者提供受托经管责任和决策有用信息。
The goal of combination accounting is to offer useful information about managing and decision to users (maybe now or potential).
会计信息是企业经济信息的重要组成部分,是企业宏观经济管理和经营决策的依据。
The accounting information, which is the important component part of enterprises' economy information, is the basis of macroeconomic management and operation decision.
会计信息的真实、准确是企业经营管理和科学决策的重要依据。
The reality and accuracy of accounting information is the important foundation of management and scientific decision making of enterprise.
相对于外部的ACCTG311方向,本课程着重于如何准备和使用管理决策的会计信息。
In contrast to the external orientation of ACCTG311, this course focuses on how to prepare and use accounting information for management decision making.
对决策有用的信息不一定能保证契约的有效,会计的决策有用性与契约有效性之间存在冲突。
Because the information useful in decision-making cannot ensure the validity of contract, there is a inconsistency between decision usefulness and validity of contract.
本课程财务报表分析和实际业务应用的重点是会计工具,为商业决策方面的应用。
This course Financial Statement Analysis and Practical business Applications focuses on the application of accounting tools for business decision-making.
在设计此系统过程中,紧紧围绕企业会计营销的决策过程进行模块设计。
During the design of the system, the thesis is tightly around the forestry enterprises? Accounting marketing decision and adopts Visual Foxpro as the design language.
纳入了博弈论分析方法的会计具有决策会计的特征,但它又不同于传统意义上的决策会计。
The auounting related to game theory possesses the characteristics of decision-making accounting, but its different from the old one.
利用管理会计的技术支持战略决策。
Use management accounting techniques to make and support decision-making.
重要性是指在特定环境下,可能影响会计报表使用者判断或决策的错报或漏报的严重程度。
The important principle may influence the grave degree about the judgement and decision-making the wrong report or the leaking report of the user of the account table.
管理会计包括决策分析、预算编制、成本分析以及责任会计的推行等。
Management accounting including decision analysis, budget drafting, cost analysis as well as responsibility accounting's carrying out and so on.
随着知识经济的出现和信息时代的到来,现代会计又扩大了预测、决策、控制和分析四个职能。
With the knowledge economy appearing and the informational times coming, modern accounting also extends four functions: forecast, decision, control and analysis.
随着知识经济的出现和信息时代的到来,现代会计又扩大了预测、决策、控制和分析四个职能。
With the knowledge economy appearing and the informational times coming, modern accounting also extends four functions: forecast, decision, control and analysis.
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