The accounting change will be applied retrospectively to prior periods.
会计政策的变更将追溯应用到过往期间。
To address this issue, this paper explores the motivation of Chinese listed companies' accounting change based on rent-seeking theory.
本文针对此问题，从寻租理论出发，探究我国上市公司会计变更行为的动因。
Studies have shown that the purpose of Chinese listed companies' accounting change is not to provide more reliable and relevant information, but other motives.
大量研究表明，我国上市公司会计变更的目的并非是为了提供更可靠、更相关的会计信息，而是另有他图。
The driver of Fannie's big move up the charts (and Freddie's too, to No. 20) is an accounting change that aims to keep big financial companies from hiding risks by keeping them off the balance sheet.
推动房利美排名大幅提升的(房地美亦然，升至第20)是一项旨在防止大金融公司通过表外项目隐藏风险的会计调整。
Accounting practices have undergone a vast change with the changing business environment and hence as the head of a business, you should keep yourself acquainted with them.
随着经营环境的变化，会计实务也发生了很大的变化，因此作为企业所有者，你应该熟悉它们。
Change tax and accounting rules to encourage long-term investment among workers.
改变税收和会计规则，鼓励长期投资。
Climate change is beginning to have an effect, and by the middle of the century I am sure it will be accounting for the vast majority of future extinctions of English wildlife.
气候变化开始产生影响，我能很肯定的说，到本世纪中期，这将成为造成未来英国野生动植物灭绝的主要原因。
Companies around the world will have to change the way acquisition costs are handled under new accounting rules - a move that will hit profits and could damp the urge for mergers.
根据新的会计规定，全球企业将不得不修改对并购成本的会计处理方法，此举将影响公司利润，同时可能打击企业的并购愿望。
NEW YORK - (Dow Jones) - Banks that need to boost a form of regulatory capital are getting some help from a recent change in accounting rules.
纽约-(道琼斯)-需要大幅提高一种法定资本的银行收益于最近的会计新规。
Allen also spoke of the profound change the Internet continues to have on the travel market, with online sales now accounting for 50% of all travel business in the us.
Allen还谈到了互联网继续对旅游市场带来的深刻变化，目前，在线销售量已经占美国旅游业务总量的50%。
Specifically over why Zynga needs to change its Q1 2011 accounting but not its calculations for prior years.
尤其是Zynga为何只是更改了2011年第一财季会计计算法则，而没有更改此前几年的数据？
On Wednesday night, he used a line-item veto to change a civil-service law that had been passed by Congress, which had the effect of changing the accounting regime for police officers' bonuses.
在周三晚，他动用单项否决权试图改变一个已经被国会通过的公务法案，该法案改变了对于警察奖金的会计准则(旨在削减警察和军人福利待遇)。
For the present, I want to change into another major, finance or international business. I will also continue to learn Chinese accounting.
不过现在为时已晚了,我只想换一个专业,金融或者国际商务, 然后再自己把中国的会计慢慢学好再说吧.
For example, the CFO can't change the accounting rules without working with it to update the systems.
举个例子，CFO要改变会计规则不能不依靠IT去更新系统。
Since 2002, when an accounting-rule change ended that practice, goodwill has had to be tested every year for impairment.
从2002年开始，一项新的会计准则改变了那种做法，现在企业每年都要针对商誉进行减值测试以决定是否需要计提减值准备。
It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.
编制这一报表是为了说明在该会计期间流动资金的增加或减少，以及产生变化的情况。
Traditional accounting system should adapt itself to this change and should go through responding renewal and amendment.
为适应这种变化，传统的会计体系必须作相应的更新与修正。
In September, even before the IPO the company shocked the investment community by a large change in its accounting practices.
在9月，甚至在IPO之前，公司在会计操作中的一个大的变化令投资界感到震惊。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
This? Paper tests market efficiency through examining its capability to identify the essence of change in accounting estimate.
本文通过考察市场能否识别会计估计变更的实质来验证市场有效性。
The fabricated company will change the accounting environment, and will have a great impact on the accounting assumption theory.
虚拟公司将改变会计环境，对会计假设理论产生巨大的冲击。
Lastly, some people think the best solution would be to simply change the accounting rules.
最后，有些人认为最好的解决方法是仅仅改变会计规则。
But the change will aswell acquiesce accounting jobs encountered a austere claiming , and this time are acquired from the actualization of new advice commerce.
可是在改变的同时，也让财会职位遇到了严峻的挑战，而这一次都来源于新型信息电子商务的出现。
NotifyAccounting - tell Accounting that is has a specification change to approve.
告诉财务部门有一个规格变化待批准。
Change in accounting principles and practice n.
会计原则和手续变更…
Change in accounting principles and practice n.
会计原则和手续变更…
应用推荐