The managers' reputation capital works as the incredible punishment space, which makes it possible to effectively implement the accounting contract.
经营者信誉资本的存在给经营者带来了可置信的惩罚空间，因而使得会计契约能够有效地履行。
The meter and accounting service stores the relationship between the requestor and provider as detailed in the contract buy the internal use of certificates.
计量与统计服务通过证书的内部使用将合同中详细说明的请求者与提供者之间的关系存储起来。
To solve the problem of adverse selection and moral hazard, accounting is characterized decision usefulness and the validity of contract.
为解决逆向选择和道德风险问题，会计被赋予决策有用性和契约有效性的功能。
Where a royalty payment is prescribed , the parties shall prescribe in the contract a method for inspection of the relevant accounting books.
约定提成支付的，当事人应当在合同中约定查阅有关会计帐目的办法。
As an implicit contract, accounting integrity has its existing reason and original function in enterprise's contractual system.
会计诚信作为隐性契约，在企业契约体系中有其存在的必然性和独到的功能。
The imperfectness of contracts causes the inevitable existence of accounting policy choices, and the different contract costs lead to different motives in accounting policy choice.
契约的不完备性导致会计政策选择权的必然存在，而不同的契约成本导致不同的会计政策选择动机。
In accounting poling choosing, the manager can choose according management remuneration contract.
会计政策选择中，经理可以根据管理报酬契约进行选择。
That compensation contract does not relate to accounting behavior and the hidden nature of control right becomes the important cause of the alienation of accounting behavior in our country.
报酬契约与公司会计行为的不相关性以及控制权收益的隐性，成为我国上市公司会计行为异化泛滥的重要原因。
Accounting transparency is a comprehensive concept of the quality of accounting information. Its viewpoint includes contract view, investors protecting view and information view.
会计透明度是会计信息质量的全面概念，其理论视角有契约观、投资者保护观和信息观。
Due to the impact of vague theory, contract theory, socio-economic environment, the limitations of human understanding and accounting itself, the information of accounting has a certain ambiguity.
由于模糊论、契约论、社会经济环境、人类认识的局限性、会计本身等因素的影响，会计信息具有一定的模糊性。
Accounting faith, which is the rational requirement for the implementation and result by the transaction parties, actually is also a kind of contract that is called "accounting faith contract" here.
会计诚信作为企业契约交易主体对会计执行过程及其结果的一种理性要求，其实质同样是一种契约，我们称之为“会计诚信契约”。
In recent years, a new social contract theory of accounting has been arising, and the contract nature of accounting is based on the theory of modern mainstream corporate contract.
近年来，一种新的会计契约本质论正在悄然兴起。会计的契约本质理论建立在现代主流的企业契约理论的认识基础之上。
A modern enterprise is a nexus for a set of contracting relationships. Accounting is a part of enterprise contract and its essence is the measurement for extent and effect of contractual execution.
现代企业是一组合约关系的联结，会计是企业合约的一个组成部分，它在本质上是企业合约履行程度与履行效果的度量。
Accounting faith is a kind og non-formal institutional arrangement and implicit contract, and the reflection of the trust relations between corporate contract parties.
会计诚信是一项非正式制度安排，一种隐含契约，也是企业契约主体之间的信任关系表现。
Accounting of the moisture content in the commercial coal is a base for net weight conversion of coal, which is stipulated in the contract generally.
计量水分是商品煤毛量折算净量的依据。一般，在合同中都有规定。
It is suggested that supervision company shall try the supervision fee accounting and contact system, while avoiding contract completely substituting administration.
建议监理单位对监理机构试行监理费核算包干的经济责任制，同时避免以包代管。
Under contract theory, the empirical method on enterprises's Accounting Voluntary Changed Policy explore the causes.
本文接着根据契约理论，采用实证的方法探究企业自愿性会计政策变更的动因。
I will arrange accounting to go to Xi 'an to Notarize the contract next Monday.
我会安排去西安公证的合同在下周一的会计。
Article 4 Generally an enterprise shall have accounting treatment in accordance with each construction contract.
第四条企业通常应当按照单项建造合同进行会计处理。
Using contract theory, this paper explains the divergence of relevance and reliability of accounting information.
文章从企业契约视角解释了会计信息相关性与可靠性分离的原因。
Confirmation of income and expense in building contract is core and difficulty to building industry accounting check.
建造合同收入与合同费用的确认是建筑业会计核算中的核心与难点问题。
In this paper, I research the mechanism of human capital shareholding arrangement under enterprise accounting system with combination the efficiency of Williamson-type contract theory.
文中结合威廉姆森的效率式合同理论对人力资本入股情况下企业会计制度安排的机理进行了探析。
By source of trust, accounting faith can be classified into three categories: institution-based accounting faith, contract-based accounting faith and credit-based accounting faith.
按信任的来源分类，会计诚信可以分为基于制度的会计诚信、基于契约的会计诚信与基于信誉的会计诚信三种。
Under the incomplete contract theory, information right has influence on the stability of accounting.
在不完全契约理论下，信息权力对会计稳定性具有影响。
There are many factors which affect the accounting conservatism, such as contract, accounting system, etc.
影响会计稳健性的因素有很多，如契约、会计制度等。
The third part is the contract theory and accounting policy choices, it discusses the motivation and effects of accounting policy choice from the perspective of contract theory.
第三部分是契约理论与会计政策选择，从契约理论的角度对会计政策选择的产生原因、影响进行分析。
Abstract: Due to the particularity and complexity of insurance accounting, countries around the world have different accounting standards dealing with the insurance contract.
[摘要]由于保险会计的特殊性和复杂性，各国的保险会计准则具有差异性。
First, it demonstrates the related theory and financial accounting of Construction Contract.
探讨了建造合同涉及外币交易的会计处理；
First, it demonstrates the related theory and financial accounting of Construction Contract.
探讨了建造合同涉及外币交易的会计处理；
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