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.

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。

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The current financial accounting cannot supply the shareholder with complete information about equity dilution.

现行的财务会计不能向股东提供完整的权益稀释信息。

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The report also pointed out that listed companies in equity-based incentives and information disclosure of accounting problems more.

该报告还指出，上市公司的股票为基础的激励措施和会计信息披露问题更多。

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It's no coincidence that when mark-to-market accounting was modified this spring the equity markets, led by financial companies, took off like rockets from their lows.

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Your five-year return-on-equity figure for HSBC is based on U.K. accounting standards, which are not comparable to the U.S. accounting standards used by Citigroup.

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For instance, the recent guideline on fair-value accounting, which decrees that companies must show equity holdings at their market value, also contains a provision that allows them to avoid writing down shares if they think that they will soon recover in value.

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