会计

In addition, our enterprises in the application of EVA should consider the effectiveness of capital market as well as the business environment in which the enterprises are, and the relevant state departments should also promulgate a series of policies, clearing accounting adjustment targets and the methods of how to assure capital costs.

此外，我国企业在应用EVA时，应考虑到资本市场的有效性以及企业所处的市场环境，有关部门也应出台一系列政策，明确会计调整目标准则及资本成本的确定方法。

In face of special treatment or come back to the securities business, the retroactive adjustment for fundamental accounting error is a good choice of company.

当上市公司面临可能被ST、申请恢复上市或其他的关键情况时，作为"救命稻草"，重大会计差错更正是公司的最后选择。

EVA can indicate the resource and approach of wealth creation more easily than traditional financial assessment indexes because of its compensation concept on the cost of capital and its accounting adjustment.

EVA对投入资本成本的补偿观和对会计项目的调整使它比传统财务评价指标更能揭示价值创造的来源和途径。

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。

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。

Changes in the performance of reasons: 1,2008 years starting January 1, the Company's investment in real estate using the fair value of the follow-up measurement mode, the company in accordance with the accounting policy change retroactive adjustment for the financial reporting requirements of上年同期数to retroactive adjustment, the same period last year from 730 million yuan net profit adjusted to about 2.003 billion yuan.

在性能变化的原因：1，2008年1月1日起，该公司在房地产投资利用后续测量模式下，按照会计政策变更的公司财务报告要求的追溯调整，公允价值上年同期数进行追溯调整，同期从7.30亿元，去年调整后净利润约二十〇亿零三百万元。

In addition to the above reasons, the listed companies in the quarterly result of the significant accounting errors corrected retroactive adjustment period before the financial data should be disclosed in the Quarterly Bulletin before or at the same time with a temporary form of notice be disclosed.

除了上述原因，在重大会计更正前的财务数据应予以披露之前或与临时性的通知，同时在季报披露期间错误追溯调整季度业绩的上市公司。

Corporate profits after taxes in the five years 1971 through 1977 also averaged less than 6 percent of the national income (in spite of the fact that, as a result of insufficient accounting adjustment for inflation, they were probably overstated).

从1971年到1975年，这个比率年平均也低于6%（事实上，由于通货膨胀因素的会计调整不够充分，这个比率可能被高估）。

Quarterly Bulletin of listed companies in China as a result of a major retrospective adjustment to correct accounting errors in the previous reporting period, the financial data should be disclosed in the Quarterly Bulletin of the Quarterly Bulletin and at the same time or before the interim notice to be in the form of disclosure.

在中国按季通报上市公司作为一个主要追溯调整的结果，纠正前一报告期会计差错，金融数据应披露的季报，季报和同时或之前的临时通知在披露的形式。

The principal convention of contemporary accounting will be discussed.

以下将讨论当今主要的会计惯例。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。