诺顿曾说过,60%的美团大公司使用某种财务或非财务计量方法的平衡记分卡。
Norton has said that 60% of large American companies use some sort of scorecard combining financial and non-financial measures.
与历史成本计量相比,通过以近期价格确定价值(市值价格),可以获得一个企业财务健康程度更加真实的情况。
By basing values on recent prices (" marking to market "), they paint a truer picture of a firm's financial health than historical-cost measures.
对财务成果进行计量,你就可以得到财务结果。
Roubini称,很难准确计量诸如美林这类公司的健康程度,因为他们财务的健康状况决定于如何评估符合证券。
Roubini said it's difficult to accurately gauge the health of companies like Merrill because their financial health depends on how they value complex securities.
在将货币作为计量单位并编制以美元表示的财务报表时,会计师建立一种假设,即美元是稳定的计量单位。
In using money as a measuring unit and preparing financial statements expressed in dollars, accountants make the assumption that the dollar is a stable unit of measurement.
课程内容包括原则和资产负债表的估价,收入计量,财务披露和现金流量分析的标准,编制和连接这些声明的使用。
Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements.
成本计量跨越于财务会计和管理会计两个领域。
Cost measurement covers two different fields: financial accounting and managerial accounting.
财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
正确确认、计量、记录和报告企业商誉,才能真实反映企业财务状况,满足会计信息使用者的需求。
We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users.
会计计量是财务会计的核心问题。
以信息观或计量观为基础的财务报告方式在满足可靠性和相关性的程度上存在着差异。
The financial report form from information perspective and from measurement perspective can satisfy the different needs of reliability and relevancy.
本文认为,会计界应该反思现有的会计理论,改变会计计量观念和财务报告模式。
This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.
公允价值计量是一个公认的世界性财务报告难题,“定义”和“计量级次”是该难题的症结所在。
Fair value measurements has long been regarded as a tough issue in world-wide financial reporting, of which definition and measurement hierarchy is considered as sticking points.
财务杠杆计量的是资本结构中债务资本所长的比重。
Financial gearing is a measure of the extent to which debt is used in the capital structure.
公允价值计量为财务会计带来新意,它给信息使用者带来了更相关的内容,但需要人们人们予以正确的理解。
Fair value measurement for financial accounting to bring new ideas, it brings to the information users more relevant content, but people need people to be properly understood.
企业财务风险的计量、识别与控制,一直以来都是国内外学者的研究热点。
The measures, distinguishes and controls of financial risk in company has been researched by home and abroad scholars.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
因此,如何利用会计数据、采用恰当的财务指标、通过建立数学计量模型对企业财务困境进行预测,成为了一项重要的研究课题。
So how to use accounting data and adopt suitable financial index and set up math module to make prediction has been an important research.
从两者的匹配关系看,全国会计专业技术资格考试辅导教材《财务管理》一书中的经营现金净流量(NCF)计量公式有欠妥当。
From their relationship, the author found that the calculating formula of net cash flow (NCF) in the book named Financial Management for national accounting qualification test is inappropriate.
企业财务报表要素及其确认与计量;财务报表的列报与披露。
Elements of financial statement of business enterprises and its recognition and measurement;
运用统计学、计量经济学的手段,对财务困境与公司治理结构之间的关系进行研究。
Chapter III USES of statistics, econometrics means, the financial distress of corporate governance structure and the relationship between the researches.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
这应包括介绍,信息披露,确认和计量问题的关键在财务报表中的财务报表附注中说明。
This should include an explanation of the key presentation, disclosure, recognition and measurement issues in the financial statements and in the notes to the financial statements.
厂务部、企管部、市场部、技术开发部、财务部、计量室、党群部等八个部室。
Plant Services Department, Qiguanbu, Marketing, Technology Development Department, the Finance Department, metrology room Party and the Department of the Ministry of eight rooms.
本文旨在通过对几家上市券商的财务报表分析,研究公允价值计量对券商财务报表的影响。
In this paper, I chose several securities traders' balance sheet and profit statement in order to find out how fair value influences the financial report.
本文旨在通过对几家上市券商的财务报表分析,研究公允价值计量对券商财务报表的影响。
In this paper, I chose several securities traders' balance sheet and profit statement in order to find out how fair value influences the financial report.
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