环境会计要素就是对环境会计对象的进一步分类。
Factors of environment accounting means the further classification of environment accounting object.
具体包括对绿色会计核算原则、工作组织、账户设置、环境会计要素的确认和会计信息披露规范化等。
The paper gives the author's ideas about checking principle of the green accounting, managing the work, setting the account, and furthermore elaborating how to solve the problems of …
在确定构成控制环境的要素是否得到执行时,注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.
第二部分从会计控制系统的环境、要素、形式、规范、评价体系等几个方面,说明如何基于控制沦原理建立相应的会计控制系统。
The second chapter explains how to constitute relevant accounting control system based on cybernetic theories, from the aspects of environment, elements, forms, criterions and appraising system .
环境会计基本要素分为环境成本、环境负债、环境资产和环境效益四要素。
The basic four elements in environmental accounting are environmental costs, environmental assets, environmental liabilities and environmental performance.
环境会计主要包括环境资产、环境负债、环境费用和环境收益等四大要素。
Environment accounting mainly includes four essential factors: environment property, environment debt, environment expense and environment income.
然而,当前的会计核算办法并未将环境资源列入会计要素,不能核算和监督资源损耗的环境成本。
However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.
环境审计风险应由环境会计风险、环境管理风险和环境检查风险三个要素组成;
The risk should include three essential factors: the environment accountant risk, the environment management risk and the environment inspection risk;
其次,分别对内部控制环境各要素对会计信息质量的影响进行分析和阐述,主要包括分析了公司治理结构对会计信息质量的影响;
Through the analysis on the enterprise which provide false accounting information, can be found ineffective governance structure, misleading enterprise culture, poor quality employee and managers.
其次,分别对内部控制环境各要素对会计信息质量的影响进行分析和阐述,主要包括分析了公司治理结构对会计信息质量的影响;
Through the analysis on the enterprise which provide false accounting information, can be found ineffective governance structure, misleading enterprise culture, poor quality employee and managers.
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