• It aims to protect shareholders and the general public from accounting errors and fraudulent practices.

    其目的在于保护股东以及公众,避免会计失误和欺诈性的操作。

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  • To find and correct accounting errors is the purpose in our analysis and research for the accounting errors.

    寻找会计差错并予以更正是我们分析与研究会计差错的目的。

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  • Losses from a combination of shoplifting, worker and supplier theft, and accounting errors amounted to 3% of all retail sales.

    店面扒手、工人和供货商的偷窃,与会计账目错误造成的损失合计占全部销售额的3%。

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  • Changes in accounting policies and accounting errors correction are described in detail and the differences between the two are analyzed.

    分别详细介绍了会计政策变更和会计差错更正,并就二者的区别进行分析。

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  • This paper studies the incidence and correction of accounting errors, which are taken as a means of earnings management by the listed companies.

    该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。

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  • The inefficiency of retailer suppliers, internal accounting errors and an increasing rate of employee theft all weigh in on India's high shrinkage score.

    但印度方面无力解决零售供应诈骗,会计差错,和日益增长的员工偷窃问题的现状无疑是加重了其“缩水”的程度。

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  • Annual financial reports of Chinese listed companies also have many accounting errors, about 10% of the company each year have financial restatements.

    我国上市公司年度财务报告也屡现财务重述,每年大约有10%的公司发生了财务重述。

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  • Analysis on the reasonableness of accounts' movement and balance, and abnormal fluctuation per kinds of comparison, to detect and prevent accounting errors;

    分析各科目发生额与余额的合理性及各期数据的异常浮动,检查与防范入账错误;

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  • Because accounting personnel quality is not high, resulting in accounting errors, accounting, poor supervision, resulting in serious losses have occurred instances, the lesson is very profound.

    由于会计人员的素质不高,导致会计核算失误、会计监督不力,以致造成严重损失的事例时有发生,教训非常深刻。

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  • They used manual techniques, such as double-book accounting, to ensure that errors were detected and resolved before they could materially affect the business.

    他们利用人工技术,如双份的会计账目,用以确保在错误实质上影响到业务之前检测并分辨出它们。

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  • There is a certain overlap between the stock control system and the accounting system which, if the connection were made, would save a lot of re-keying and associated errors.

    在库存管理系统和财务系统里面存在很多重叠的数据,在整合这两个系统的数据时很容易发生主键冲突或者数据关联错误。

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  • Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.

    结果表明:注册会计师在各种差错类型中,对滥用会计政策和会计估计的差错出具非标审计意见的比例最大;

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  • Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.

    审计风险,是指会计报表存在重大错报或漏报,而注册会计师审计后发表不恰当审计意见的可能性。

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  • It is not purely a problem concerning technical errors due to unsound accounting management but in fact a matter of ethics and integrity.

    这就不是纯粹财务管理混乱的技术错误,是涉及道德和诚信的问题。

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  • It is not purely a problem concerning technical errors due to unsound accounting management but in fact a matter of ethics and integrity.

    这就不是纯粹财务管理混乱的技术错误,是涉及道德和诚信的问题。

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