If that were to happen it could potentially pave the way for the abandonment of U.S. generally accepted accounting principles, the foundation of the U.S. financial reporting system.
若果真如此,则可能为美国公认会计准则退出舞台铺平道路,而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U. S. generally accepted accounting principles, the foundation of the U. S. financial reporting system.
若果真如此,则可能为美国公认会计准则退出舞台铺平道路,而该准则正是美国财务报告体系的基础。
The reality and accuracy of accounting information is the important foundation of management and scientific decision making of enterprise.
会计信息的真实、准确是企业经营管理和科学决策的重要依据。
On this foundation, this paper supplies theory base for the managers' using debt restructuring rules to carry out earnings management by analyzing the effect of accounting data on bargaining costs.
在此基础上,通过分析会计数据对各契约成本的牵制作用,为管理层利用债务重组准则进行盈余管理的动机提供了理论依据。
Traditional audit methods means the ones based on account foundation. Its beginning point is accounts and its path is accounting procedure in accountancy system.
传统意义上的审计方法指的是账户基础审计方法,它的入手点是账户,路径是会计系统的核算程序。
This paper discusses the meaning, importance, stages, foundation and criterion of accounting recognition.
对会计确认的含义、地位、阶段、基础和标准等问题作了简单分析。
The discussion of scientific the accounting information production way is the foundation of studying accounting goal.
探讨科学、制衡的会计信息生产方式,是研究会计目标的基础。
It mainly introduces harmonized relationship between financial accounting and management accounting, which possess the foundation and requirement of blending.
着重介绍了财务会计与管理会计的关系协调问题,它们具有融合的基础以及融合的客观需要。
The foundation of the traditional accounting is a stable currency. The fluctuation of price brings up a problem of common information false to the traditional accountant.
传统会计是以币值稳定为基础的,物价变动给传统会计带来了一个普遍性的信息失真问题。
Work on accounting foundation is the important foundation of the economy management work, and also is the important guaranty that raises the accounting information quality.
会计基础工作是经济管理工作的重要基础,也是提高会计信息质量的重要保证。
This thesis begins with the theory foundation of accounting information disclosure, and shows its function mechanism from the Angle of information economics.
本文首先论述了会计信息披露行为的理论基础,从信息经济学的角度对自愿披露的作用机制进行了分析。
In prevail algorithm for raft foundation, the paper indicates that the most economic and suitable method is finite element analysis while accounting for rigidity of upset structure.
从现行的筏形基础的诸多算法中,指出考虑上部结构刚度贡献的有限元算法是其中较为合理和经济的计算方法。
This paper briefly analyses the implication, importance, foundation and criterion of thd accounting recognition.
本文对会计确认的涵义、地位、阶段、基础和标准等作了简单的分析。
Thorough cost business accounting is very important in cost management of construction enterprise. It is the foundation and core of the management to a construction enterprise.
工程项目成本精细核算对建筑施工企业成本管理具有相当重要的作用,它是建筑施工企业管理的基础和核心。
This essay explores critical issues in management accounting research from three aspects: research topics, theory foundation, and research methods.
本文从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。
True, reliable and effective operation of accounting information is the foundation of the market.
真实、可靠的会计信息是市场有效运行的基础。
The promulgation of Accounting Principles and the foundation of accounting theoretical system with distinctive Chinese feature have provided broad fields for the positive accounting research.
具体会计准则的颁布,也为开展实证会计研究提供了广阔的领域。
The logic foundation of computer applications in accounting is the elementary theoretic problem in the domain of AIS (Accounting Information System);
计算机应用于会计工作的逻辑基础问题是会计信息系统领域的根本性理论问题;
Accounting information is the essential foundation for the information users to appraise financial affairs, make investment decisions, perfect running and management and prevent management risks.
会计资料是资料使用者评价财务状况、做出投资决策、改善经营管理、防范经营风险的主要依据。
The article explained the nature of related party transactions on the foundation analyses of basic presenting accounting standard for business enterprise.
本文在现行会计准则关于关联方和关联方交易及其披露规定的基础上,对关联方及关联方交易的实质进行了分析。
Analysis is made on the meanings for the foundation and perfection of internal accounting control, and the counter-measures are provided.
对建立内部会计监督,完善财务制度的意义做了分析,并提出了具体的措施。
Take this as the foundation and refer the incentive Status of the company to propose the new mentality on the accounting company's incentive policy design.
以此为基础,并借鉴事务所激励现状,对事务所人力资本产权激励机制的设计提出新的思路。
This also is building the new management model of traffic finance and accounting and the foundation of content at the same time.
这同时也是建立交通财会新的管理模式和内容的基础。
All countries' securities regulation institutions passed laws to establish accounting information disclosing system, which laid foundation for securities regulatory system.
各国的证券监管,无不是通过证券立法,建立以会计信息充分披露为为核心的披露制度,并以此作为证券监管制度的基石。
Article 57 the Foundation shall set up the accounting system, and shall properly keep the relevant account books and vouchers for inspection by the supervisors and the competent authority.
第57条(会计制度)基金会应订定会计制度,并应妥适保存相关会计簿籍及凭证,以备监事及主管机关查核。
"Economic Research", "Management World", "Accounting Research" and other magazines anonymous reviewers, the National Natural Science Foundation of communication evaluation experts.
《经济研究》、《管理世界》、《会计研究》等杂志匿名审稿人,国家自然科学基金通讯评议专家。
"Economic Research", "Management World", "Accounting Research" and other magazines anonymous reviewers, the National Natural Science Foundation of communication evaluation experts.
《经济研究》、《管理世界》、《会计研究》等杂志匿名审稿人,国家自然科学基金通讯评议专家。
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