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combined accounts中文

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用"combined accounts"造句"combined accounts" in a sentence"combined accounts"怎麼讀
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  • And " what does the user of the combined accounting statement need
    、 “合并報表會計信息使用者需要什么信息? ”
  • Drawing up and understanding the compensated sale account in the combined accounting form
    合并會計報表抵銷分錄的編制與理解
  • " and " which information should be expressed by the combined accounting statement ?
    這樣的問題,而且還要對“合并報表能提供什么樣的會計信息? ”
  • We find the limitation of a type of cf , which begin at accounting objective . for avoiding this limitation we not only probe into the questions such as " who is the user of the combined accounting statement ?
    本文參照以財務會計目標為邏輯起點這種財務會計概念框架的邏輯路徑時,為了避免其缺陷? ?對財務會計現實運行和發展的內在規定性的忽視,本文不僅研究了“誰是合并報表會計信息的使用者? ”
  • Researching and constructing accounting principles of business combination or combined accounting statement is not only a need to complete the system of chinese accounting principles , but also a urgent need to advance accounting work and improve the quality of accounting information in china
    研究、制訂我國企業合并、合并會計報表等準則不僅是完善我國的會計準則體系的需要,而且還是進一步規范會計實務,提高會計信息質量的現實要求。
  • The second chapter comments on the western accounting theories of contemporary era , such as efficient market theory , then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market , points out that the efficiency of securities market means the efficiency of information and information ( mainly accounting information ) is the core of securities market , discusses in detail the information structure of securities market - information disclosure and information reflection
    第二章先對有效市場理論等西方當代財務理論進行評述,然后將會計基本理論與有效市場理論聯系在一起加以研究,探討了上市公司會計信息披露與證券市場之間的關系。指出證券市場的有效就是信息的有效,證券市場的核心正是信息(其中主要是會計信息) ,并詳細論述了證券市場的信息結構? ?披露信息與反映信息。
  • Because of cf ' s guidance we describe one country s structure of the theory of the approach to the combination of financial statement by discussing three parts such as objective , quality of the combined accounting statement and the choice of the chief method . our academic structure is a kind of attempt that embodies " rooting in accounting practice " and " working for accounting practice " . and it may be practical and realistic in a way
    由于受財務會計概念框架的制約,一國合并報表會計方法的理論結構的特色更多地體現在“合并報表目標理論” 、 “合并報表信息質量特征”以及“合并報表的主體方法的選擇”這三個方面,因此在重點探討這三個方面的基礎上,結合前一部分的論述,本文構建了我國合并報表會計方法的理論結構。
  • This thesis first analyses the necessity and importance of accounting disclosure of listed companies from the corporation ' s property right structure ' s point of view , then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market
    本文先從企業產權結構的角度對上市公司會計信息披露的必要性和重要性進行分析,然后將會計基本理論與有效市場理論聯系在一起加以研究,闡明了上市公司會計信息披露與證券市場的關系。
  • But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts . firstly we discuss the foundational theory of the approach to the combination of financial statement , which consists of objective of the combined accounting statement , the amending of the traditional accounting hypotheses , quality of the accounting information and the bounds , premise , principle , procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method , pooling of interest , new entity method , parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure
    從系統的角度,參照財務會計概念框架的這種邏輯路徑,排列組合相關概念和范疇,則將合并報表會計方法的理論結構分為三個層級:其一是合并報表會計方法的基礎理論,主要包括合并會計報表目標理論、對傳統會計假設的拓展、合并報表信息質量特征以及合并報表的前提、范圍、原則、程序等;其二是合并報表會計方法的應用理論,是人們對實務中具體的合并報表會計方法的系統化的歸納、總結,主要包括購買法、權益集合法、新實體法以及母公司法和實體法等;其三是合并報表會計方法的技術規范,主要是指由權威部門制定的,對所管范圍內的合并報表等工作具有指導和約束作用,著重反映合并報表實務中帶有規律性的程序和方法的業務性規范。
  • At last , the author chooses enron company as a typical case for accounting ethics analysis in order to give some advice for accounting ethics construction of our country ; and advances the objectives and steps of the construction of accounting ethics . the author considers that the construction of accounting ethics is a systematic project which must combine accounting institution , legal system with credibility system and so on
    最后選取美國“安然”事件為典型,通過案例研究的方式對它進行了會計倫理分析,以期為我國會計倫理的建設提供一些啟示,并提出了我國會計倫理建設的目標和途徑,認為會計倫理建設是個系統工程,需要會計制度、法制和信用制度等建設結合起來。
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