In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.
而在大公司里，则采用财务报表和帐簿这样一种内部控制制度加以实现。
Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.
盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。
This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.
文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。
Besides, boundary layer correction has been introduced in numerical calculation through accounting for the displacement effect, so that the computational results presented are further improved.
在数值计算中，通过附面层位移厚度计算，引入了附面层粘性修正，改善了计算结果。
Besides, boundary layer correction has been introduced in numerical calculation through accounting for the displacement effect, so that the computational results presented are further improved.
在数值计算中，通过附面层位移厚度计算，引入了附面层粘性修正，改善了计算结果。
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