查询词典 accounting

This paper focuses on the discussion of fundamental accounting error adjustment method and its accounting treatment essence in practical area to make up scarcity of earnings management study.

关于上市公司采用重大会计差错更正方式调节盈利数据的专门研究文献更少，对此的讨论基本上都将其与会计政策和会计估计变更的处理归成一类，实质上是对追溯调整法调整报表期初数据在盈余管理中具体运用的研究，没有区别会计政策变更和差错更正的本质。

If the going concern assumption is no longer appropriate, the effect is so pervasive that this Standard requires a fundamental change in the basis of accounting, rather than an adjustment to the amounts recognized within the original basis of accounting.

如果企业不能够维持持续经营，该标准不再是要求在原有会计基础上对帐面数字的调整，而是要对会计基础的彻底的转变。

Along with the world economic globalization's tendency, our country's accounting treatment of lease should be in line with the international accounting convention.

随着世界经济全球化的趋势，要求我国的租赁会计要与国际会计惯例接轨。

THE CONSISTENCY CONVENTION Contemporary accounting assumes that accountants consistently apply accounting procedures from one period to the next.

一贯性惯例现代会计假设会计师从一个阶段到下个阶段所使用的会计程序是一致的。

This criterion has manifested hastens with the international accounting convention with the spirit, has profited from "the International Accounting standards 40th-Investment Real estate" the related stipulation and in has the limit to apply aspects and so on sound value to carry on the innovation.

该准则体现了与国际会计惯例趋同的精神，借鉴了《国际会计准则第40号--投资性房地产》中的相关规定并在有限度应用公允价值等方面进行了创新。

THE ACCOUNTING PERIOD CONVENTION It is contemporary accounting practice to measure the result of an entity's operation over a relatively short period and to present a balance sheet at frequent intervals.

会计期间惯例现代会计实务是对一个单位在较短期间内的经营成本进行计量，并定期编报资产负债表。

This article discusses accountant theory question,on the one hand,must manifest our country accounting system endeavour and the international accounting convention trail connection,favors the deepened reform,the expansion opens,promotion development;On the other hand,we also should pay attention,reforms through our country's accountant,but also may promote the international accountant's reform,favors altogether seeks the cooperation and the development.

本文探讨的会计理论问题，一方面，要体现我国会计制度力求与国际会计惯例接轨，以利于深化改革，扩大开放，促进发展；另一方面，我们还应注意，通过我国的会计改革，还可以促进国际会计的改革，以利于共谋合作与发展。

The company's annual accounting report, and other relevant accounting documents prescribed by the telecommunication administrative department, and

公司年度财务会计报告及电信主管部门规定的其他相关会计资料

Return to the detail list and select the accounting documents, and select the entry for Accounting document.

返回到细节清单并选择会计文件，为会计文件选择输入。

Bull; If the movement is relevant for Financial Accounting, one or more accounting documents are generated.

如果移动跟财务会计有关，同时还会另外产生一个或多个会计凭证。

Go to your desktop and right click in a blank space.

请到您的桌面，然后右击一个空白。

Tara appears in Buddhism, Jainism, and particularly, Tibetan Lamaism, as a complex array of manifestations: goddess of ascetism and mysticism, mother creator, protectress of all humans as they cross the sea of life.

度母出现在佛教，耆那教里面，尤其是西藏的喇嘛教，作为一系列的陈列阵容；神秘的女神，创世之母，人类横过生命之海洋的女性保护者。