片语

Disclosure of Accounting Policies会计政策披露

Choice of Accounting Policies会计政策选择

Identify key accounting policies确认主要的会计政策

misapplication of accounting policies滥用会计政策

Accounting g policies会计政策

business accounting policies企业会计政策

financial accounting policies财务会计政策

critical accounting policies该公司的怀特赛德

accounting policies and practices及实务

英汉例句

• compliance with international accounting standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.

  遵循国际会计準则，包括揭示企业所采用的会计政策，有助于达成可比性。

• in the situation of information asymmetry, as a rational economic individual, management authority is likely to distort the accounting policies for his own benefit.

  在信息不对称的情况下，管理当局作为理性经济人，很可能为自身利益而选择歪曲会计政策的行为。

• former research on accounting standards attached more importance upon accounting policies and connected planning of accounting standards into accounting policies.

  以往的会计準则的研究一般都是把会计準则的制订放在会计政策层面进行研究与探讨。

• it is also inappropriate for an enterprise to leave its accounting policies unchanged when more relevant and reliable alternatives exist.

  当存在更具相关性和更可靠性的备选方法时，如果企业仍保持会计政策不变，也是不适宜的。

• these accounting policies and principles applied by the various organizations may differ hence a common point is required thus the need for the ias.

  这些被不同的组织应用的会计政策和原则可能有所不同，所以需要一个公共点从而满足ias的需要。

• principles in choosing accounting policies were studied to adjust profit amount and reduce tax amount.

  探讨了企业如何通过不同的会计政策的选择来调节利润，以达到节约税负的目的。

• the paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.

  本文首先分析了会计政策的本质，在此基础上探讨了会计政策选择中涉及的有关问题，主要是处理好四种关系。

• this paper analyzes all kind of problems in options of business accounting policies of china, and it provides correct specific method of business accounting policies selecting.

  本文分析了我国企业会计政策选择中存在的各种问题，并提出了正确地选择适合企业自身发展的会计政策的具体方法。

• they can choose reasonable accounting policies and utilize tax preferential policy and make use of different tax systems to design the lowest tax burden.

  企业可以采用通过合理选择会计政策进行税收筹划，也可以通过利用税收优惠进行税收筹划，还可以通过利用现有税制，设计最低税负纳税方案。

• changes in accounting policies and accounting errors correction are described in detail and the differences between the two are analyzed.

  分别详细介绍了会计政策变更和会计差错更正，并就二者的区别进行分析。

• the accounting policies of an enterprise is the result of the game and institutional arrangements about economic and political benefits, though seems to be a sort of technical criterion.

  企业会计政策在形式上表现为企业会计过程的一种技术规范，但其本质上却是经济和政治利益的博弈和制度安排。

• as they have more rights of accounting policies and accounting estimates change, chinese listed companys take more and more accounting change behavior.

  会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。

• the choice of accounting policies guided by tax planning is under the influence of various factors.

  以税收筹划为导向的企业会计政策选择受到多种因素的制约和影响。

• article 7 the company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.

  第七条公司应当披露采用的重要会计政策和会计估计，不重要的会计政策和会计估计可以不披露。

• to get there he took on heroic amounts of debt and braved criticism over the accounting policies he adopted at the firms he acquired.

  为了做到这些，他筹借了巨大的债务，而且他还不顾那些对他会计政策的批评（而一意行之）。

• the position of the choice of accounting policies in the corporation management structure leads to the inevitability.

  会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。

• in preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently.

  在编制该等真实与公平的财务报表时，董事必须选取并贯彻采用合适的会计政策。

• the selection of accounting policies is one of the most important issues in the theory and practice of accounting.

  会计政策的选择问题是我国会计理论与实务工作中十分重要的问题之一。