首先，他们比较了在新旧两种会计制度下，收益变化与股价变化之间的关联性。
First, they compared how shifts in earnings correlated with shifts in share prices under the old accounting system and the new.
例如，为了与美国会计准则项比较，关于减值的规则需要在国际会计准则里加一个大类。
For example, to match the new U.S. rules on impairment would mean adding a whole new category under IFRS.
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.
而请的会计人员都具有一定的资格上岗证以及多年的记账经验，所以比较专业。
The accounting personnel who are invited to have a certain qualification certificates and years of accounting experience, so more professional.
第一，运用比较分析法及趋势分析法对亚泰集团三大财务报表进行会计分析。
Firstly, make an accountancy analysis to three financial statements of YATAI using comparison analysis method and tendency analysis method.
然后，对信息披露的核心内容—会计信息披露的法律监管框架、监管内容等进行了国内外比较，从而找出我国的不同。
Then it compares the domestic and international frame and contents of information disclosure in order to find out the difference among them.
第二部分提出并比较了合并会计处理三种方法的理论假设和具体方法。
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method.
但通过中外会计师事务所同一课题的比较和结合，能给大家以启发和借鉴。
However, by comparing and combining these theories with Chinese firms, we can get enlightenments and references.
如果你从事的是一名会计的职位，也许你应该做出比较安全的选择。
If it's an accountancy role, maybe you should go with a safer option.
因此，如何重塑会计的诚信是比较紧迫的问题。
Therefore, how to remould accountant's good faith is quite urgent problem.
簿记仅仅是会计工作的一小部分，并且可能是最简单的部分，因为簿记只是对经济业务进行记录，一般是比较机械的。
Bookkeeping is only a small part of accounting, and probably the simplest part, for it is simply the recording of transactions, and generally it is mechanical.
会计报表设置比较全面、合理，满足医院和上级部门的管理需要。
There are varied and relatively rational report forms to meet the administrative needs of hospitals and higher authorities.
在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上，这篇文章讨论了如何在中国建立财务会计与报告的概念框架。
Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.
第一，它是没有明确表示，会计研究具有比较优势，在开展这类研究。
First, it is not clear that accounting researchers have a comparative advantage in conducting such research.
代理记帐与聘请一名专职会计所需费用相比较要低廉得多。
Bookkeeping and hire a full-time accounting cost compared to much cheaper.
通过对现行各种模式的比较分析，笔者认为“村级会计委托代理制”是目前治理我国农村财务混乱状况的有效模式。
With the comparative analysis of existing models, "rural accounting commissioned agency" is regarded as the most effective model to administer the rural financial disorder in China.
通过比较分析，提出总会计师制度向CFO制度转变要结合中国国情，并且是一个渐进的过程。
With comparison and analysis, it is proposed that the transformation of general accountant system into CFO system should be combine with China's actual conditions step by step.
一个好的会计核算制度会让人们更容易确定哪些公房私买之后比较合算。
Better bean counting would make it easier to ascertain what might be better off in private hands.
第三部分比较国外(主要是美国会计准则和国际会计准则)对企业养老金会计的处理。
In the third part, I make a comparison between pensions accounting dealing ways of foreign enterprises (most is about American accounting Standard and International accounting Standard).
但在当前，会计诚信缺失却是一个比较突出的问题。
However, at present, the lack of accounts' faith appears to be quite a conspicuous problem.
论文首先通过比较的方法来分析我国上市公司会计政策选择动机。
At first, the writer analyse the motive of the choice of the accounting policy of our country's listed company through the comparative method.
文章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上，提出了对会计准则和会计制度这两种不同的会计规范的若干思考。
The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting.
在税务，会计及内部审计政策条例方面有比较广泛的知识。
Having sound knowledge of policy and rules in tax, accounting and internal audit.
本文将新旧企业会计准则进行比较，结合新会计准则的主要变化，就新企业会计准则在实际应用中的难点进行了探讨。
By comparing the old accounting standards with the new ones, this article shows the main changes in new accounting standards for Business Enterprises, and discusses its difficulties in practice.
笔者通过对其风险报酬转移及会计处理的比较，把握交易的经济实质。
The economic essence of dealings can be grasped through comparing risk return shifting and accounting treatment.
会计犯罪是目前经济犯罪中比较突出的一类犯罪，对其进行比较全面、深入的研究非常重要。
Accounting crime is a type of more outstanding crime in the economic crime currently, its more comprehensive, in-depth study is very important.
会计犯罪是目前经济犯罪中比较突出的一类犯罪，对其进行比较全面、深入的研究非常重要。
Accounting crime is a type of more outstanding crime in the economic crime currently, its more comprehensive, in-depth study is very important.
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