Although the special superiority of the model of accounting for Labour's benefit, its cost is rather high.
尽管劳动者权益会计模式具有独特的优势,但其成本较高。
If we reduce the cost of the model of accounting for Labour's benefit, then it is the best model to be chosen.
如果我们通过新的制度安排降低劳动者权益会计模式的成本,则该模式将是最佳选择。
The current disclosure model of accounting information has greatly restricted the realization of accounting objective.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
这种理论模型是对公允价值会计观念的挑战:信息越多越好。
With hindsight, it would be hard to imagine a more toxic business plan: it was just this sort of model that was blamed for the weak accounting of the late 1990s.
事后来看,很难想象能找到比这个更致命的商业计划了:90年代末期会计业务的弱点正是归罪于这种业务模式。
Effective market hypothesis and capital asset pricing model are also discussed here as the base of empirical accounting research.
有效市场假说和资本资产定价模型作为实证会计理论研究的理论基础,在此也进行了讨论。
However, a prior discussion of subjective expected utility (SEU) model will be done to better understand the purpose of accounting and its products, accounting information.
然而,之前讨论的主观期望效用(SEU)模型可以更好地理解会计和其产品的目的,会计信息。
The coming of information age calls for us to reexamine current accounting model.
信息时代的到来,要求我们重新审视现行的会计模式。
Now a lot of agency bookkeeping company's accounting software, billing process is to take the computer model, accuracy, efficiency, etc. are first-class.
现在很多代理记账公司的记账软件、记账流程都是采取计算机模式,准确率、效率等都是一流的。
This paper brings forward a three layer framework of financial report disclosure model on the premise of global convergence of accounting standards.
笔者从会计准则全球趋同背景出发,提出改进公司财务报告披露的三层框架模式设想。
We argue that current financial accounting model should be improved to encourage the information disclosure of intangibles.
为此,必须改进现行的财务会计模式,以增进无形资产信息的披露。
The accounting model and matrix model of thermoeconomics are implemented to study the micro gas turbine with heat recuperator .
采用会计模式和矩阵模式热经济学方法对回热循环微型燃气轮机系统进行了分析和研究。
Accounting for the characters that the permeabilities of deformable porous media vary with its deformation, the machamical model for forming one-dimensional pore pressure is established.
考虑到可变形多孔介质的渗透系数依赖于孔隙变形的特点,建立了一维孔隙压力生成的力学模型;
On this basis work, the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow.
在此基础上,结合将净利润调节为经营活动的现金流量的过程,提出了以经营现金流量为计算出发点的修正自由现金流量模型,并给出计算实例。
Accounting for reliability analysis of computer systems with hardware and software, a dynamic and static Fault Tree model is presented to analyze reliability of systems.
针对软硬件复合计算机系统的可靠性分析,提出了相应的模块化分解模型,采用动态和静态相结合的方法分析系统可靠性。
The major content of the reform of financial management system, the centralized accounting system is a great transformation of the accounting mode and a brand-new model of financial matters.
会计集中核算作为财政管理体制改革的重要内容,是对会计核算方式的重大变革,也是一种全新的理财模式。
The coming of knowledge economy has been changing the traditional management model, operation model and accounting model in a company.
知识经济的到来改变了传统的企业管理模式、经营模式和会计模式。
From the perspective of information spread, the financial report model refers to the process in which accounting information is conveyed to those who need it.
从信息传播角度看,财务报告模式指会计信息安全的传递给信息需求者的过程。
This paper puts forward the generation model of statistics accounting information in ERP system by analyzing the data request of China's enterprise statistics accounting.
通过对我国企业统计核算数据要求的分析,提出了ERP系统中的统计核算信息生成模型。
Due to the change of value-added tax, in order to set up a separate value-added tax accounting model, Expense Doctrine should be used instead of Agency Doctrine.
本文建议在增值税转型之际,应该明确增值税真正身份,以“费用说”替代“代理说”,建立财税分离的增值税会计模式,给增值税在损益表中应有地位。
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。
Probing into the current law of value-added tax as well as problems that occurs in dealing with accounting, the paper puts forward a general model to account the value-added tax.
对我国现行增值税法以及有关会计处理中存在的一些问题作了分析,并提出设置增值税会计的一般模式。
In this paper, a REA model was used to achieve the alignment of business planning and accounting information system planning.
本文分析了利用REA模式进行公司规划与会计信息系统规划一致性的可行性。
Our paper use a model of client-agent to analyse the relation between accounting information and the design of managers' incentive contracts.
通过一个委托代理模型分析,分析会计信息与经理人激励契约设计的关系。
The universal application of our model when testing the existence of accounting manipulations has been proved. In addition, we should pay more attention on the abnormal value of FD.
模型的应用验证了其在有效识别上市公司的会计信息操纵上具有普遍性,也显示FD的异常值应当引起充分的关注。
The research on this topic will lead to the construction of internationally characteristic relationship model between tax accounting and financial accounting.
研究税务会计原则与财务会计原则的差异,旨在探讨如何构建符合国际化发展趋势的税务会计与财务会计的关系模式。
The incumbent of the P-4 post will be responsible for taking into account budgetary requirements, applying accounting policy and ensuring compliance with IPSAS model financial statements.
该P-4员额的在职者将负责考虑预算需求、运用会计政策和确保遵循《国际公共部门会计准则》示范财务报表。
The present author attempts to systematically construct the objective model for disclosure of financial accounting information under the internet conditions and pose some measures to be taken.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
The present author attempts to systematically construct the objective model for disclosure of financial accounting information under the internet conditions and pose some measures to be taken.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
应用推荐