片语

choosing accounting policy会计政策选择

Accounting policy choose会计政策选择

critical accounting policyIn public corporate finance, a critical accounting policy is a policy for a firm/company or an industry which is considered to have a notably high subjective element, and that has a material impact on the financial statement These policies are often mandated to be described in detail in specific sections of a company's annual or quarterly report

accounting delegation policy会计委派

accounting delegation policy in enterprise企业会计委派制

accounting g policy会计政策

Accounting g policy alternative会计政策变更

consolidated accounting policy合并会计报表

accounting policy and estimation会计政策与估计

英汉例句

• accounting policy choices regulation of listed companies on the theory and practice of one important aspect.

  上市公司会计政策选择监管问题是上市公司理论和实务研究中的一个重要方面。

• however, the choice of accounting policy will be affected by many factors.

  然而，在实施会计政策选择时，要受到多个因素的影响。

• the enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in china, but there are some defects in the method.

  我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理，但在现实中，自发性会计政策变更的会计处理暴露出许多不足之处。

• with the space of the accounting policy increasing constantly, more and more questions have arisen in choosing accounting policy.

  随着会计政策选择的空间不断增大，会计政策选择出现的问题越来越多。

• voluntary accounting policy change and earnings forecasts is among the core content of the research of positive accounting theory.

  自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。

• the enterprise accounting policy choice generally has two kinds of effect: opportunism and efficiency.

  企业会计政策选择一般有机会主义和效率性。

• but accounting policy choice has its economic consequences, intentional or vicious choice can distribute social wealth in interest groups unfairly, it also brings social problems.

  但会计政策选择是有经济后果的，有意或恶意的选择会使社会财富在各利益主体之间的分配不公平，造成社会性问题。

• our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.

  结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显着影响。

• the choice of accounting policy based on earnings management of the listed company has been an unavoidable question to our country's capital market . it needs badly to explore and study.

  基于盈余管理的会计政策选择问题已成为我国资本市场上不可回避的话题，亟待探索和研究。

• based upon the above reasons, a study using the methods both of theoretic analysis and empirical testing has been made on contractual motivations of multiple accounting policy choices.

  基于上述原因，论文运用理论分析和实证检验相结合的方法探讨我国上市公司组合会计政策选择的契约动因。

• accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.

  会计政策是直接影响会计报表数字的会计原则、程序、方法等。

• results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.

  结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；

• accounting policy is the basis of producing accounting information.

  会计政策是企业会计信息生成的基础。

• choosing different accounting policy will generate different accounting information, thus producing different patterns of interest distribution.

  选择不同的会计政策，会产生不同的会计信息，进而产生不同的利益分配格局。

• the implement of accounting policy about the allowance for assets impairment has increased the conservatism in earnings.

  资产减值準备政策的实施提高了上市公司会计盈余的谨慎性；

• voluntary accounting policy change is among the core content of the research of positive accounting theory.

  自发性会计政策变更一直是实证会计理论研究的核心内容之一。

• because of completeness that agreement exist, make the accounting policy chosen to become inevitable.

  由于契约存在的不完备性，使得会计政策选择成为必然。

• 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。

• if the accounting policy of cost compensation is adopted, the cost compensation mechanism can be optimized with full play given to the special function of its firm principle.

  若采用成本补偿会计政策的选择，则能优化企业成本补偿机制，发挥其稳健性原则的特殊作用；

• how to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.

  如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。