本课程使用加拿大英文原版教程，介绍许多最新的会计理论和新的会计评价标准。
This unit uses the original English textbook from Canada to introduce many updated accounting theories and new accounting evaluation standards.
专注于公共部门会计的一个具体方面，你应该随身携带您的评价。
You should carry out your evaluation by focusing upon one specific aspect of public sector accounting.
财务报告上的会计盈余是诸多会计信息中最为重要的信息之一，也是对上市公司进行评价的重要指标，利益各方对其备加关注。
Accountant surplus was the most important information in all accounting information and was the important criterion in evaluating listed companies, so each one related benefits pay attention greatly.
检查与会计信息系统为重点，规划，需求分析，获取，信息系统和评价。
Examines the planning, requirements analysis, acquisition, and evaluation of information systems, with an emphasis on accounting information systems.
本文在分析了会计收益的质量属性及影响收益质量的因素以后，提出了收益质量的评价指标。
This paper presents the appraisal index of profit quality after analyzing the profit quality attribute and the factors which affect the profit quality.
评价并分析中国会计披露适应新经济环境的进程。
To evaluate and analyze the process of adapting the accounting disclosure in China to the new economic environment.
本文对三种典型的管理会计学教材进行了分析和评价，并阐述了自己的认识。
In this paper, three typical Management Accounting textbook analysis and evaluation, and expounded his own knowledge.
企业应当持续地对套期有效性进行评价，并确保该套期在套期关系被指定的会计期间内高度有效。
An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified.
评价道德规范在会计处理中的角色。
评价年度财务报告，确定是否完整、是否与委员会成员掌握的信息一致、是否遵循了适当的会计原则。
Review the annual financial statements, and consider whether they are complete, consistent with information known to committee members, and reflect appropriate accounting principles.
作为解决经营者问题的主要方式，经营者业绩评价问题与激励机制问题一直是企业界、会计界和管理界的热门问题。
As the main measure of solving the problem of managers, manager performance evaluation and motivation mechanism are the focus of the enterprises area, accountant area and management area.
我国现有的评价指标体系主要是以会计利润为基础，以资产负债表和利润表的相关指标为核心的体系。
Our country existing appraisal target system mainly takes accountant profit as foundation, and takes the balanced statement and the profit statement correlation index as the core system.
本文从准则制定质量、内容质量及执行质量三个方面提出了一个会计准则质量评价框架。
This article proposes an accounting standard quality assessment framework in terms of formulation quality, content quality and implementation quality.
国内外学者对企业并购的绩效评价通常采用非正常收益法和会计指标法进行实证研究。
The performance evaluation of corporate mergers and acquisitions and foreign scholars commonly uses index of non-normal earnings and accounting empirical study.
基金会计的目标就是基金业绩评价：反映受托责任或提供投资决策有用信息。
The objective of fund accounting is fund performance evaluation, reflecting fiduciary duty and offering decision-making useful information.
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。
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.
该程序包括四个阶段十个步骤，具体方法包括战略分析、会计分析、财务分析、综合分析、综合评价等。
These procedures are composed of ten steps in four stages, which consist of strategic analysis, accounting analysis, financial analysis, comprehensive analysis, and comprehensive appraisal, etc.
本文试图从价值和降低会计政策对财务评价的影响的角度来分析探讨航运企业财务指标评价体系。
In this essay, I would like to establish a set of maritime transportation enterprises financial evaluation indexes system from the point of view of price and choice of accounting policies.
提出用主成分分析方法来评价会计职业道德的方法，并对其做了具体的阐述。
This article puts forward to use the principal component analysis method to evaluate the accounting professional ethics and makes specific explanations.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
不同会计主体的交易不能集中核算，每一会计主体应单独进行评价。
The transaction of different accounting entities should not be accounted for together. Each accounting entity should be evaluated separately.
应超越财务会计账册，引进市场评价机制；
We should surmount the book of accounts about financial accounting, and introduce market valuation system.
并对战略管理会计进行了评价。
Moreover to the strategy administration accountancy has been underway the rating.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of cost determination, planning, control and performance evaluation.
另一方面，一些人感觉评价是一个超越传统的会计并且不应该直接地与sna相连的模型活动。
On the other hand, some people feel that valuation is a modeling activity that goes beyond conventional accounting and should not be directly linked to the SNA.
会计信息已成为管理者实施监督管理、评价经济状况、作出决策的重要依据。
Accounting information has become basis for carrying out supervision, appraising economic situation and decision-making.
所以，本文以审计工作质量为研究对象，提出了会计师事务所审计工作质量评价指标体系的建设性构想。
So, through the research on audit work quality, this paper raises the constructive concept of evaluation index system in the certified public accountants.
企业效绩评价是当今世界企业界和会计界的一个重要理论与实践课题。
The valuation on enterprise operation performance is an important theoretical and practical problem in enterprise and accounting circles in the world of today.
在此基础上，分析了物价变动会计产生的必然性、剖析和评价了主要的四种物价变动会计模式。
At this basis, this article analyses the emergence inevitability of changing price accounting, then introduces the main four changing price accounting models.
在此基础上，分析了物价变动会计产生的必然性、剖析和评价了主要的四种物价变动会计模式。
At this basis, this article analyses the emergence inevitability of changing price accounting, then introduces the main four changing price accounting models.
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