Before comparing income yields across countries, it is necessary to ensure that the measurement of income and stock data is consistent.
在比较各国收入产出之前,有必要确认收入和股票数据的量度是否一致。
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎,不应高估资产或者收益、低估负债或者费用。
Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements.
课程内容包括原则和资产负债表的估价,收入计量,财务披露和现金流量分析的标准,编制和连接这些声明的使用。
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