查询词典 CPA

Then the listed companies having the corrections of accounting errors in the period from 1999 to 2004 were collected as research sample. Then the incidence which spurred the listed companies adjust errors in time was testified by methods of mean value test and multivariate linear regression. The major empirical results are summarized below: the inspection of The China Securities Regulatory Commission, other supervision outside and income quality correlated positively with it. The effect on profits correlated negatively with it. The hypothesis of the CPA firm change and assets-liabilities ratio didn't correlate with it.

然后选取了1999-2004年披露了会计差错更正的深沪上市公司作为研究样本，运用均值检验和Logistic回归方法考察了上市公司立即更正会计差错的动因，实证研究结果表明：证监会的检查、其他外部监管、收益质量与会计差错的立即更正正相关，损益影响程度与会计差错立即更正负相关，而事务所的变更假设和资产负债率假设未能通过显著性检验。

Independent Audit is essenttially a group of contract among client,bailee and Federation of CPA.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。

Are the test items biased against a specific gender group?(3) Is there any gender differences in cognitive learning with respect to accounting curriculum? We will employ the CPA examination data from the period 2002 to 2006 provided by the Examination Yuan for the empirical purposes.

本研究主要依据测验理论中的差别试题功能(Differential item Functioning， DIF)和差别试题组功能(Differential Bundle Functioning， DBF)，透过现代测验理论，检测91 年~95 年新制下的会计师考试试题中，各个专业科目试题，是否存在性别 DIF。

CPA liability insurance assumes civilian responsibility, which covers responsibility for breach of faith and responsibility for infringement.

注册会计师职业责任保险所承担的是民事责任，包括违约责任和侵权责任，但目前该险种在我国投保率极低。

CPA's earning is one of the most outstanding problems of construction of certified public accountant,and is also an important restrict factor to the development of the accounting firms.

注册会计师的收入问题是当前注册会计师行业建设的突出问题之一，也是制约会计师事务所发展的一个重要因素。

Certified Public Accountant: The CPA has the power to audit financial statements and report for their accuracy.

注册会计师：注册会计师审计的财务报表有权力和报告其准确性。

I know you 're a CPA.

我知道你是一位会计师。

Mr. Green: I know you're a CPA.

格林先生：我知道你是一位会计师。

S:I know you 're a CPA.

我知道你是一位会计计师

I think there is more confidence in the CPA.

我想，他们对全面和平协议越来越有信心了。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。