In the net accounting model, the net economic circumstance changes the traditional accountings base, and the traditional accounting hypotheses is not applicable any more.
在网络会计模式下，网络经济环境改变了传统财务会计建立的基础，传统的财务会计假设已不再适用。
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。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
净权益不仅是会计理论和实践中一个很重要的基本概念，而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
Financial accounting information is classified into the categories of assets, liabilities, owner's equity, revenues, expenses, and net earnings (or net loss).
财务会计信息可以分类为：资产，负债，业主权益，收入，费用，净收益(或净损失)。
From their relationship, the author found that the calculating formula of net cash flow (NCF) in the book named Financial Management for national accounting qualification test is inappropriate.
从两者的匹配关系看，全国会计专业技术资格考试辅导教材《财务管理》一书中的经营现金净流量(NCF)计量公式有欠妥当。
This' capital approach 'focuses on wealth accounting and indicators of genuine (or adjusted net) saving, the amount of saving over and above the value of total asset consumption.
这种“资本的方法”集中研究财富核算与真实储蓄(即调整后的净储蓄)的指标，除去总的资产消耗价值以外的储蓄量。
Accounting of the moisture content in the commercial coal is a base for net weight conversion of coal, which is stipulated in the contract generally.
计量水分是商品煤毛量折算净量的依据。一般，在合同中都有规定。
The statement of cash flows reports a business's cash receipts, cash disbursements, and net change in cash for the accounting period.
现金流量表反映了企业在一定会计期间的现金收入，现金支出，和现金净变动。
Those qualified for guarantee provision shall disclose in detail the guarantee matters in the annotations of accounting statements and the explanation of net assets status.
有条件提供担保的证券公司必须在会计报表附注和净资本情况的说明中详细披露其担保事项。
In the first half of this year, as other revenue streams evaporated because of write-downs, Lehman's asset-management business held the fort, accounting for 39% of total net revenue.
今年上半年，雷曼兄弟其他收入来源都因为资产冲销而化为泡影，而资产管理业务却保持了强势，占该行总净收入的39%。
At present, it is a big blank to surf the net on accounting and safety certification mechanism in a lot of districts, and there is not a set of intact network billing system.
目前，很多小区上网在计费和安全认证机制上却是一大空白，没有一套完整的计费系统。
The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year.
上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%。
After the accounting standard proclaimed, the net assets per share increased a little, because the concept of the accounting standard varies from"revenue-expense view"to"asset-liability view".
新会计准则颁布后，每股净资产的价值相关性稍有提高，主要是由于新会计准则逐渐从“收入费用观”转向“资产负债观”。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
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