查询词典 accounting adjustment

Firstly, the author point out the essential prerequisite of accounts designing, including the adjustment of accounting content, scope and classification.

首先，指出了进行环境一资源经济核算帐户设计的必要前提，包括核算内容与范围的调整、核算分类与分类标准的调整等问题。

Process payment to vendor, settle related accounting entry adjustment

支付供应商货款，处理相关的帐务调整

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。

Environmental adjustment ; national accounting ; productive definition

环境化调整；国民核算；生产定义

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。

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。

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。

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。

With high-speed development of modem science and technology ,global altitude for selecting managements mode in guidance of strategic management and continuously makes suitable adjustment accounting to the environments so as to coordinate and balance the enterprises against environment and acquire whole competition superiority of the enterprises.

随着现代科技的高速发展，全球性竞争加剧，企业不得不站在全球高度，选择以战略管理为导向的管理模式，不断根据环境做出适当调整，以谋求企业与环境的协调与均衡，从而获取整体竞争优势。战略管理对传统管理会计提出了挑战，迫切要求传统管理会计更新观念，尤其是对战略决策信息的提供，要求提供更为广泛、更有用的与战略管理相关的信息。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。