英汉例句

• accounting conservatism principle is a principle that is well known but very difficult to explain.

  谨慎性原则是一个众所周知却又很难以完全说清楚的会计原则。

• so this thesis studies accounting conservatism from the view of ownership structure.

  因此本文从股权结构的角度研究会计稳健性。

• the accounting conservatism institution operational mechanism evolution;

  会计稳健性；制度；执行机制；演化；

• growing studies suggest that accounting conservatism is the most important characteristic of financial report.

  越来越多的研究表明，会计稳健性是财务报告最重要的特征。

• then, what change will happen to accounting conservatism which is a measure of accounting earnings quality after the implementation of new accounting standards has become a matter of concern.

  那么新会计準则实施之后，作为会计盈余质量衡量指标之一的会计稳健性会产生什么样的变化，就成为一个值得关注的问题。

• this study focuses on the point of view of agency costs to examine the interaction of accounting conservatism and managerial incentive.

  本文侧重于从代理成本的角度来检验会计收益稳健性与管理层激励之间的相互作用机理。

• then, we study the impact of ownership character on accounting conservatism based on 2007 data of the listed companies in china.

  然后以2007年我国上市公司相关数据检验了不同股权结构特征指标对会计稳健性的影响。

• whether accounting conservatism principle can be carried out efficiently or not has a great relationship with the consequences of accounting policy.

  会计稳健性原则是会计政策制定的向导，会计稳健性原则是否得到有效的贯彻与会计政策的实施效果息 息相关。

• firstly, this paper described fair value and accounting conservatism respectively, then sums up the models and empirical of accounting conservatism research in empirical literatures.

  本文选择从会计稳健性的角度出发，研究公允价值计量对我国资本市场会计信息质量所产生的影响。

• as a governance mechanism, the operating mechanism of accounting conservatism is the combined effects of internal and external governance environment.

  会计稳健性作为一种治理机制，其运行机制是内外部治理环境综合作用的结果。

• but the real effect of conservatism on investment only exists in nongovernment controlled firms, that is to say, local government weakens the effect of accounting conservatism on protecting creditors.

  经过分样本的实证检验发现，会计稳健性抑制过度投资的作用只存在于非政府控制的样本中，地方政府控制削弱了会计稳健性保护债权人利益的作用。

• the effects that accounting conservatism brings to cost of debt in chinese listed companies are the main topic of this paper.

  本文就将研究在我国上市公司中会计稳健性对债务成本的影响。

• this paper examines how accruals affect the accounting conservatism in each firm life cycle stage.

  本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系。