查询词典 accounting adjustment

It must be emended. With the help of Accounting Section of Hangzhou Finance Bureau, the author set up the questionnaire and...

笔者在杭州市财政局会计管理处的支持和配合下对有关问题设计了调查问卷，向会计师事务所分发，并对调查结果进行分析和探讨。

But just one year later, this original edition was emended in 2001; because of the use of old accounting standards for Non-monetary Transaction had caused many questions in reality.

财政部于1999年首次发布了《企业会计准则——非货币性交易》，但是该准则实施仅一年，就因为实务操作中出现的诸多问题于2001年进行了重大的修订。

Emending Certified Public Accountant Act is the need for reformation of economic system, open-door policy of the accounting market, and resolution of existing problems of the CPA careers.

修订《注册会计师法》是经济管理体制改革的需要，是我国会计市场对外开放的需要，是解决我国注册会计师行业面临的现实问题的需要。

Therefore , the company law of the countries all over the world confer rights to learn the truth on shareholders , which including the right of inspecting financial accounting report , the right of inspecting books and records , the right of inquiry and the right of request for empanelling inspector . the author writes the paper to present the assumptions on how to perfect our system of shareholders ' rights to learn the truth , by drawing on other countries ' successful experience of legislation and analyzing the shortages of our existing laws . this article is composed with four chapters

因此在借鉴各国公司立法经验的基础上，本文认为，要完善我国股东知情权制度首先应在我国公司法律制度中赋予股份有限公司股东查阅公司帐簿的权利，同时为防止股东滥用此项权利，应当对股东行使该权利时的正当目的、持股比例、持股时间以及行使程序上作出必要的限制；其次应当明确股东质询权以及行使权利的范围、程序，赋予股东在质询权受到侵害时的诉权，并对法院的裁判赋予强制执行的效力，即责令董事会必须限期对股东的质询作出充分说明。

This paper introduces the concepts of corporate governance and accounting control, and then emphasizes the relations between them.

本文在对公司内部治理与会计控制的概念进行了介绍之后，重点分析了两者之间的相互关系。

The article emphasizes on the study of the basic theory and framework of strategic management accounting.

本文着重研究了战略管理会计的基本理论和方法。

Most health food emporiums have sizable supplement departments, compared with supermarkets, accounting for up to 15% of the square footage of some stores.

大部分保健食品的百货公司有不少的补充部门，与超级市场相比，有超过15%的地方是用来放这些蔬菜类食物的。

In 2006. China enacted the new corporate accounting guidelines.

2006年我国新颁布的企业会计准则。

FOR the past two years accounting has been engulfed in a religious war.

在过去的两年会计准则一直被卷入了一场制定标准之争。

Corporate governance and accounting information are based on theories of entrusting theory?

公司治理结构与会计信息都产生于委托代理理论、契约理论和产权理论的需要，理论基础的交叉重叠使会计信息与公司治理结构具有内在的逻辑性。

But this is impossible, as long as it is engaging in a market economy, there are risks in any operation.

但是，这是不可能的，只要是搞市场经济，是有风险的任何行动。

We're on the same wavelength.

我们是同道中人。