查询词典 preparers

Now, suddenly, it has become very important to all preparers of financial statements, as entities no longer have a choice regarding the capitalisation of borrowing costs.

现在，突然间，它已经变得非常重要，所有财务报表编制者，作为实体不再是有选择的关于借款费用的资本化。

However, for some preparers, the Section will require new treatments for many commonly occurring contracts; in particular for investments and derivatives.

然而，对于一些准备，该科将需要新的治疗许多常见的合同；尤其是对投资和衍生工具。

Understanding why firms disclose information voluntarily is useful to both the preparers and users of accounting information as well as to accounting policymakers.

了解为什么公司会自愿进行信息披露对于会计信息的准备者和使用者都有意义，同样对于会计政策制定者也有意义。

The students know more about cocktail culture after watching the wonderful performance which was given by expert cocktail preparers.

观看了调酒师一段精彩的表演，同学们对鸡尾酒文化有了总体的认识。

Much is left up to the latitude of management and, in our litigious times, this latitude understandably makes preparers nervous.

被留下由管理决定纬度，并且，在我们的好诉讼时期，这个纬度可理解地使调制机紧张。

The course is primarily aimed at financial statement preparers and users, and accountancy students with some previous knowledge of IFRS.

本课程主要面向财务报表编制者和使用者，以及具备国际财务报告准则初步知识的会计学学生。

Examine financial accounting from the viewpoint of both users and preparers of financial statements, emphasizing use of financial statement information to make financing, operating, and investing decisions.

本课程从财务报表的用户和编撰者的角度检查金融会计状况，强调使用财务报表信息去融资，操作，并且做投资决定。

The report was based on an online survey of 51 investors, 162 preparers and 141 auditors across 23 member states. Supplementary telephone interviews and roundtables were also conducted.

这份报告是在对欧盟23个成员国的51名投资者、162名财务报告准备者及141名审计人员进行在线调查，并辅以电话询问及圆桌会议的基础上得出的。

Financial Instruments – New Accounting Standards – A Summary This summary has been prepared to help financial statement preparers with limited activity in financial instruments approach the new provisions in the Accounting Standard Board's new standards on financial instruments.

金融工具的新会计标准的摘要本摘要已作好准备，帮助财务报表的编制与活动有限，在金融工具的做法，新规定的会计准则委员会的新的标准的金融工具。

Preparers were similarly divided, with 60% giving IFRS the thumbs-up compared with 14% who disapprove of the new accounting regime.

在财务报告准备者中，存在类似的肯定及否定的比例：60％的财务报告准备者对 IFRS 交口称赞；而14％的财务报告准备者对 IFRS 并不认同。

"Second Life is remarkably easy to work with, and is very popular,"

"第二次生命是显着容易的工作，并且很受欢迎，"

For example, we usually assume that materials are homogeneous and isotropic and free of internal defects or flaws.

为了得到适合有限元分析的模型，我们必须经过如图2所示的简化步骤。