利润总额的增长受益于华尔街公司的业绩才变得光彩夺目，而且由于存货利润和折旧的会计处理的一次性改变而被扭曲。
Aggregate profits growth has been flattered by the performance of Wall Street firms and distorted by one-off changes in the accounting treatment of inventory profits and depreciation.
不侧重于审核业绩的会计评估，而采用适合单个业务的更实际、更直接的方法。
It does not emphasise accounting measures for judging performance, preferring instead a more practical, context - sensitive approach that is better suited to individual businesses.
公司不必再花重金来为世界各地业务编制会计报表，同时投资者也能更方便地对全球公司进行业绩比较。
Companies wouldn't have to spend as much to compile accounts for their operations around the world, while investors would find it easier to compare corporate results for companies on a global basis.
在控制过程中，管理会计通过提供业绩报告将每一责任中心的实际结果与计划对比。
Management accounting AIDS the control process by providing performance reports that compare the actual with the planned outcomes for each responsible center.
就算是想维持出色的业绩报告，也没有一家大型会计事务所希望流失率降得太低。
None of the big accountancy firms wants churn rates to fall too far, if only to keep the performance bar high.
琐事既可以是整理电子文档，也可以是处理报告、会议记录、业绩评估或会计核算。
This could be anything from tidying up digital files, to working on reports, minutes, performance assessments, and accounting.
作为解决经营者问题的主要方式，经营者业绩评价问题与激励机制问题一直是企业界、会计界和管理界的热门问题。
As the main measure of solving the problem of managers, manager performance evaluation and motivation mechanism are the focus of the enterprises area, accountant area and management area.
会计的一大功能是衡量某一个特定期间的业绩，这个期间可以是一个月、一个季度或一年。
One function of accounting is to measure performance over a specified time period, which may be a month, a quarter, or a year.
基金会计的目标就是基金业绩评价：反映受托责任或提供投资决策有用信息。
The objective of fund accounting is fund performance evaluation, reflecting fiduciary duty and offering decision-making useful information.
那个时代也没有人要求公司有透明的会计资料和看得见的业绩。
It was also a time when no one demanded that companies have transparent accounting records or a visible performance.
责任会计制度向最高层管理部门提供其各级下属单位对企业经营业绩的好坏应承担责任的资料。
In addition, such systems provide top management with information identifying the individuals responsible for both strong and weak performance throughout the organization.
另外，只有使用会计回报作为企业业绩指标，才能支持市场RPE。
Only when using accounting performance measures does the data support market RPE.
这种弱改善的会计业绩可能源于投资收益的及时发现。
The weak improvements in accounting performance may be caused by the fact that the benefits of investment take time to realize.
传统会计报告更重视报告实体的财务业绩，对于社会和环境性能的报告相比较而言较弱。
Conventional accounting reports place more emphasis on the financial performance of reporting entities compared to their social and environmental performance.
本文的第六章研究了控制权转移导致的会计业绩变化。
Chapter 6 in this dissertation studies the change of accounting performance after control transfer.
业绩评价不仅是激励机制的基础环节，而且还涉及到会计信息等信息基础问题。
Performance evaluation is not only the basic link of incentive mechanism, but also involves the problem of information basis such as accounting information.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of cost determination, planning, control and performance evaluation.
责任会计是现代分权管理模式的产物，其宗旨是实现业绩考核与评价的一种内部控制方式。
The duty accountancy is the product of the development of modern management, aiming to inner control of investigation and evaluation.
为监控经营业绩，会计人员要做出业绩报告，并将其报送给负责执行不同决策的经理。
To monitor performance, the account produces performance reports and presents them to the appropriate managers who are responsible for implementing the various decisions.
故意制造虚假会计信息的动机有：谋私利，欺骗投资者，骗取贷款，应付业绩考核，逃税避税等。
The intentions of fabricating false information: seeking private selfish interest, deceiving investors, defrauding loan, coping with achievement assessment, avoiding or refusing to hand in taxes.
配股资金被大股东占用对公司的长期会计业绩与市场业绩均带来负面的影响。
The company with less remaining unused capital has the worse accounting performance but better stock returns.
常见的粉饰会计报表类型包括对经营业绩的粉饰和对财务状况的粉饰。
Familiar decorating accounting statement type includes to decorate management accomplishment and decorate financial condition.
会计与财务：侧重于管理会计，与模块，包括分析和了解其状况和业绩公布账目公司的财务。
Accounting and finance: focuses on management accounting, with modules that cover analysing and understanding a company's financial condition and performance from its published accounts.
根据三大中资航空公司按中国会计准则披露的第三季度业绩，三大航空公司盈利均超过预期。
According to the third quarter reports of three H-share Chinese airlines, their results are all out of our expectation.
价值链会计还应对现行财务报告体系进行修正，反映企业的非货币及非财务信息，全面实施企业综合业绩报告体系。
The VCA must amend the current financial reporting system, report monetary and non-monetary financial information and implement the Balanced scorecard.
海尔电器集团2006年中期业绩总结，包括：会计政策；
Haier Electronics Group 2006 Interim Results:accounting policies; segment information;
传统上会计利润是首选的业绩衡量指标，但是无论在经济学意义上，还是在实践中都存在很大的缺陷性。
Traditional accounting measures like earnings are commonly used in practice. But there are disadvantages of it, both in the term of economic theory and practice.
传统上会计利润是首选的业绩衡量指标，但是无论在经济学意义上，还是在实践中都存在很大的缺陷性。
Traditional accounting measures like earnings are commonly used in practice. But there are disadvantages of it, both in the term of economic theory and practice.
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