查询词典 accounting adjustment

Challenging rationality, behavior economics believes that people often use representativeness, availability, anchoring and adjustment, the law of small number in uncertain situations. It puts forward prospect theory to modify the expected utility theory and use mental accounting theory to explain money non-fungibility. And behavior economics deems that the final goal of people is hedonics.

行为经济学对传统经济学的"理性人"假设提出挑战，认为人们在不确定条件下判断依赖于代表性原则，可得性原则，锚定调整原则和小数原则；并且提出"前景理论"修正了传统的期望效用理论；提出"心理账户"理论解释金钱的"非替代性"；同时认为人类行为的终极目的是幸福最大化。

The use of assets for impairment adjustment of profits According to the Ministry of Finance, in 1999 and 2001 respectively, the implementation of the new accounting system, would require a total of eight Provision for impairment, in the Provision for impairment of the year, profit was not affected, and the year after back-impairment Preparations that can increase profits, some listed companies to take full advantage of this policy, previously extracted large amounts of impairment, and after a variety of meaning that those who have the impairment of assets each year restoration of the original value, so back - Have mentioned impairment, inflated profits, as for the impairment of assets and revaluation itself is difficult to define a subjective issue, after preparations for impairment from increased profits from the source.

九、利用资产减值准备调节利润根据财政部的规定，在1999年和2001年分别执行新的会计制度，共需计提八项减值准备，在计提减值准备的当年，不影响当年利润，而以后年度冲回减值准备时则可以增加当年利润，某些上市公司为充分利用这一政策，先前提取大额减值准备，而以后以各种各义说明那些已减值资产逐年恢复了原有价值，因此冲回已提减值准备，虚增利润，至于资产的减值和升值本来就是一个难以界定的主观问题，提取减值准备为以后增加利润提取了来源。

However, with the increase in foreign investment activities, Chinese enterprises gradually placing more importance on seeking profession services from investment banks, accounting firms, economic advisers and other intermediator. This is helping them to establish or improve their valuation models and price adjustment mechanisms for the Target company.

不过，随着对外投资活动的增多，国内企业也慢慢开始重视寻求投资银行、会计师事务所和经济顾问等中介机构的专业服务，帮助其建立或者完善对目标公司的估值模型以及交易价格调整机制

That was mainly caused by auditor's reclassification and adjustment of several items of administration expenses as per new Chinese Accounting Standards.

主要是审计师按新会计准则对管理费用部分项目进行了重分类调整。

This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty.

本文先对企业会计制度与税法进行了概述，明确了它们之间的关系和差异，由于有差异，容易引起税源的流失，造成纳税调整项目增多，影响政府文件的权威性，纳税双方容易引起争议，并且难以仲裁。

This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty.

摘要本文主要研究我国企业会计制度与税法对企业日常经济活动的影响，它们之间的关系和差异。由于有差异的存在，给国家和企业带来了一系列的问题。在以市场趋向的经济体制改革逐步深入，我国加入WTO，会计体系逐步与国际接轨的形势下，这些差异被进一步扩大。处理企业会计制度与税法之间的差异，是当前企业急需解决的问题。

The corresponding relationship method of the five kinds of preparing methods in the traditional adjustment journalizing entry opens the innovative gate for us. This is a new preparing method of adjusting journal entries—the corresponding relationship method, which is very suitable for computerized accounting."Corresponding relation"is short for it.

在传统调整分录的五种编制方法中，对应编制法为我们开启了创新大门，这就是调整分录新的编制方法——对应关系编制法，简称&对应关系法&，它非常适合于会计电算化的计算机编制。

Second, it's the initiative problem caused by the methods of financial accounting and merit system. Third, it's the unfavorable influence generated by the adjustment on the house mortgage policy in the future.

在对房贷险经营效益和发展前景进行分析后，A 公司正确的业务政策和发展策略是：对基层：激励与引导；对银行：合作与共赢；对购房者：宣传与引导；对产品：改进与创新。

The internal control is an internal management mechanism that in order to maintain the security and entity of the property commodity ,guaranteed that the accounting information is real and reliable ,guarantees its efficiency and influence of management and operation .as well as obeying .every legal and standard ,the business manager carry out on the business activities of adjustment ,operation and restriction ,It is a self-containing system which forms to achieve the management goal the organization.

内部控制即组织经营管理者为了维护财产物资的安全、完整，保证会计信息的真实、可靠，保证经营管理活动的经济性、效率性和效果以及各项法律和规范的遵守，而对经营管理活动进行调整，检查和制约所形成的内部管理机制，是组织为实现管理目标而形成的自律系统。

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。