查询词典 zero adjustment

Environmental adjustment ; national accounting ; productive definition

环境化调整；国民核算；生产定义

Some accounting examples are provided in this essay, and based on these examples the writer tries to explore the deviation in amount generated as the different weight is selected in the accounting, and impact of the new standard on the normal operation of an enterprise today such as cost accounting , profit adjustment and complication of tax payment.

随之而来的影响及问题是本文探讨的对象，主要针对例题入手分析核算中权数选择的不同所带来的金额上的差异以及新准则对现今企业日常经营活动的影响，例如：成本的核算，利润调整及纳税复杂化。

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。

The accounting staff of professional ethics and its loss of professional ethics made a profound analysis of the causes and how to strengthen the accounting professional ethics made a number of specific measures, which reflect the profound ethical accounting is the professional activities of the accounting adjustment of interest means.

对会计人员职业道德的现状及其职业道德失范的成因作了深刻剖析，并就如何加强会计职业道德建设提出了一些具体措施，由此深刻体现会计职业道德是调整会计职业活动利益关系的手段。

Hence, some systems should be adjusted to control the distorted accounting information, including the adjustment of resources allocation system, market control system and audit quality assurance system.

上市公司会计信息失真的特征表现为利润操纵，而形成这种失真的主要原因是上市制度、配股制度、摘牌制度及审计制度等方面的制度缺陷，因此治理上市公司会计信息失真应主要进行制度调整，包括资源配置制度的调整、市场监管制度的加强及审计质量保障制度的健全。

A change in accounting estimate refers to an adjustment to the book value of an asset or liability or to the amount of expense of an asset during a certain period, resulting from the changes in the current situation of the asset or liability and the expected economic benefits and obligations.

会计估计变更，是指由于资产和负债的当前状况及预期经济利益和义务发生了变化，从而对资产或负债的账面价值或者资产的定期消耗金额进行调整。

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。

This time, the new accounting standards makes significant adjustment in the measuring attribute, and comprehensive introducing the measurement of fair value as also as current value.

此次，新会计准则针对计量属性做出重大的调整，全面引入公允价值、现值等计量属性。

This paper points out a viewpoint on international harmonization of accounting,that is a country's domestic accounting standards established by its own accounting organization or authority institute should be basically consistent with International Accounting Standards through consultation and adjustment.

会计国际协调，是指一定国家的会计组织或机构之间经过协商，调整其所制定的本国会计准则，使其同国际会计准则取得基本一致的过程。

After the accounting adjustment, the article analyzes the EVA Bonus Plan that is the most important part of the EVA incentive institution.

这些调整包括：计算资本的成本、研发费用、折旧方法、并购费用等等。

The changes of the HAF after liver injury may be related to the volume of blood loss, the intraabdominal pressure and the pneumoperitoneum duration.

肝撞击伤伴失血后肝动脉血流量的变化与失血量、气腹压力以及气腹持续时间等有密切联系。

Reneging on our commitments to the world's poor cannot be an austerity measure, she said.

放弃我们给世界上的穷国的承诺不能成为一种紧缩措施。