但更重要的是，它迫使我们反思传统会计方法的价值。
Even more important, however, is the pressure to rethink the value of our traditional approach to accounting.
一种会计方法，基于一个时期内公司现金的实际进出。
An accounting method, based on actual cash moving in and out of the company over a given period.
了解贵集团是否应采用其它认可或更可取的会计方法。
Determine whether the Group is using accounting methods where other acceptable or even preferable methods should be used.
战略管理会计方法有两个特点：以顾客和市场为导向；
There are two characteristics of strategic management accounting methods: regarding customer and market as its guide;
通过将开支纪入长期资产项下延迟开支入账的会计方法。
Capitalize An accounting method used to delay the recognition of expenses by recording the expense as a long term asset.
购买法和权益集合法是企业合并时常用的两种会计方法。
Purchase method and the pooling method are the two commonly used methods on business combinations.
该套期不再满足运用本准则规定的套期会计方法的条件。
The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards.
该套期不再满足本准则所规定的运用套期会计方法的条件。
The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer.
并购所采用的财务方式和会计方法不同，又会导致不同的财务后果。
Different financial ways and accounting methods taken during this process will lead to different financial results.
通过实例计算，说明不同合并会计方法下盈利指标存在很大的差异。
Through calculating real cases, we can know that profit index is quite different under accounting methods of various mergers.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
簿记和会计的区别与现代的会计方法比较起来，早期的会计程序很简单。
DISTINCTION BETWEEN BOOKKEEPING AND accounting Earlier accounting procedures were simple in comparison with modern methods.
是指不以资产的历史价格，而是根据当前市价来衡量资产价值的会计方法。
Value of an asset at the present time as pared with the asset's historical cost.
在历史成本原则会计方法中，银行有各种理由不对资产重组，因为这就意味着承认损失。
Under historic-cost accounting, the banks had every reason not to restructure assets, because that meant owning up to their losses.
一贯性指某一特定的会计方法一经采用，在各个会计期间就不会改变的假设。
An assumption that once a particular accounting method is adopted, it will not be changed from period to period.
这份调查问卷是用来调查人们对于中国的公司接受“西方”管理会计方法的研究。
This questionnaire is part of a research to investigate people's understanding of the adoption of "western" management accounting controls in Chinese companies.
计算应加入价值的难易程度取决于一特定公司的体制、管理惯例以及其会计方法。
The ease with which it may be possible to calculate the values to be added will depend on a particular firm's structure and management practice, as well as its accounting methods.
自从今年6月申请上市以来，Groupon并不顺利，有人认为它的会计方法过于雄心勃勃。
Groupon has stumbled since filing to go public this past June, using accounting methods some found overambitious.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
简单地说会计控制过程，就是利用会计方法对经济活动进行及时控制和反馈控制的过程。
Simply speaking, the process of accounting controlling is that of prompt controlling and feedback controlling of financial activities by means of accounting methods.
本文关注对这两种方法的比较，并在此基础上对我国企业合并的会计方法选择提出建议。
This article focuses on comparison of the two methods. This paper also provides suggestion on the choice of accounting methods of business combinations in China.
成本分析过分依赖于会计方法和制度，而对没有纳入会计核算范围的成本行为缺乏分析等等。
Cost analyzing relies too much on accounting method and its regulation, and businesses don't analyze the cost behavior which is not included in the accounting regulations.
认为引起合法会计信息失真的主要原因在于会计理论与会计方法、会计准则制度以及会计环境。
The main reasons that cause legitimate accounting information distortion are the defects of accounting background, accounting standard systems, and accounting environments.
在去年11月，特许财务分析师协会的调查中，52%的投资者支持使用公允价值会计方法处理各类贷款。
In a survey by the CFA Institute last November, 52% of investors supported fair-value accounting for all loans.
所得税会计是企业会计活动的重要组成部分，会计方法的选择应体现会计准则与税法的双重要求。
Income tax accounting is a very important part of business accounting activities. The selection of accounting approaches should meet the requirements of both the accounting criteria and tax law.
十月中旬的国际会计规则的变更可能意味着更多的银行将重新给其资产分类，不在紧盯调至市价的会计方法。
Changes to international accounting rules in mid-October now mean that many more Banks can reclassify assets so they are not subject to mark-to-market accounting.
会计选择是实证会计研究的重心，目的是试图解释和预测各种利益集团为何选择不同的会计方法或会计准则。
Accounting choice is the core of empirical accounting study, with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles.
它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。
It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws.
它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。
It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws.
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