解释会计信息是如何帮助制定决策的。
Explain how accounting information assists in making decision.
会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
Accounting is a process of recording, classifying, summarizing and interpreting of those business activities that can be expressed in monetary terms.
本月早些时候，因为有评论员质疑Groupon用以解释财务状况的会计指标，Groupon修改了提交给美国证券交易管理委员会的材料。
Earlier this month, Groupon revised its initial filing with the U.S. Securities and Exchange Commission after critics questioned the accounting metrics the company used to explain its finances.
会计师不得不对贝登古尔解释说“在家里存放大量的现金是非常不妥的”。
The accountant had to explain to Bettencourt that keeping so much cash around the house would not be advisable for security reasons.
由一些私募公司所支持的国际私募股权估值委员会为解释相关的会计准则作出了大胆的尝试。
Valiant efforts to interpret these rules are being made by the International Private Equity Valuations Board, an industry body that some buy-out firms support.
没有哪种会计惯例能够解释他的非凡记录。
由于解释账目中数字的工作是会计职能很重要的一部分，会计常常被描述为是一种艺术。
Because interpretation of the figures is such an important part of the accountant's function, accounting has often been described as an art.
重复上面的步骤，再次解释查询，生成查询访问计划之后，优化器会计算出一个更好的、与实际结果很接近的基数估计值。
After repeating the above steps to explain the query again to generate the query access plan, the optimizer computes a better cardinality estimate that is very close to the actual result.
管理会计师研究会计信息，以满足管理层的各种需要，并且也帮助管理层解释这些会计信息。
Management accountants develop accounting information to meet the various needs of the organization, and also assist management in the interpretation of this information.
实证会计研究是对会计与财务行为的经济解释，其意义在于学术积累以及为案例教学提供经验证据，而不是着眼于政策建议。
Empirical research in accounting provides the economic explanations to accounting and financial behaviors, which makes sense in academic accumulation and case teaching instead of policy Suggestions.
最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
这封信后面的附件“商誉及其摊销：规定与现实”解释了为什么经济和会计商誉通常相差甚远。
The appendix that follows this letter - "Goodwill and its Amortization: The Rules and The Realities" - explains why economic and accounting Goodwill can, and usually do, differ enormously.
簿记员的工作只是登记账簿，而会计师必须了解账目的全部体系，从而可以对业务交易进行分析和解释。
The bookkeeper simply enters data in financial records books; the accountant must understand entire system of records so that he or she can analyze and interpret business transaction.
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。
Using contract theory, this paper explains the divergence of relevance and reliability of accounting information.
最后以XX公司应对反倾销的案例就实践中出现的会计问题进行了解释。
At last, we use a XX corporation as an example to explain the accounting issues in the process of antidumping investigations.
本文试图从博弈论分析的角度对这一问题进行分析和解释，以期得出抑制银行会计信息失真行为的新对策。
The new countermeasure is trying to be obtained for restricting false accounting information in bank by using game theory to analyze and explain a series of problems.
在实际的运用过程中，EVA还要从会计利润调整为反映真实经济状况的NOPAT，文中对此进行了详细地分析解释。
When calculating EVA, accounting earning should be adjusted to NOPAT to reflect the actual economic return of corporate. The detailed adjustments are discussed in this paper.
解释，运用和评估成本会计的技能。
法务会计涵盖证据的收集、分析以及评估，并向法庭、董事会或其他法律以及管理机构解释和沟通调查结果。
Forensic accounting encompasses collecting, analyzing and evaluating evidence, and then interpreting and communicating the findings in court, boardroom or other legal and administrative venue.
会计师事务所为何受到如此青睐？下面的内容能提供一些解释。
Why do accounting firms rate so high? Those that made the list offered some explanations.
为了简洁地解释差异现象，会计师建立起簿记系统。
To explain the difference briefly, the accountant sets up a bookkeeping system.
会计选择是实证会计研究的重心，目的是试图解释和预测各种利益集团为何选择不同的会计方法或会计准则。
Accounting choice is the core of empirical accounting study, with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles.
传统会计指标与公司市值显著正相关，且能很好地解释公司的市场价值。
There are significantly positive correlations between firm values and traditional accounting indexes, and accounting indexes can explain firm values very well.
运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
会计是以货币为主要计量单位来解释、记录、计量、分类、汇总、报告和描述企业经济活动的信息系统。
Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion.
会计是以货币为主要计量单位来解释、记录、计量、分类、汇总、报告和描述企业经济活动的信息系统。
Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion.
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