查询词典 accounting adjustment

If accounting measurement were like the measurement of gasoline by gallons, the uniform expensing of all research and development outlays as prescribed by FAS No. 2 would have solved the problem of accurately presenting the financial performance and status of firms in their reports.

如果会计计量，如测量加仑汽油，统一费用开支，所有的研究和开发支出按财务会计准则第2号将已经解决的问题，提出准确的财务执行情况和地位的公司在其报告中。

This suggests that investors and the employees of companies consider accounting for ESO under the FVM, i.e., expensing the value of ESO, can greatly enhance companies' future earnings.

这表示投资人与员工认为企业将员工认股选择权价值费用化有助於提升企业未来的经营绩效。

This paper focus mainly on why the distributing view is better than the expensing view, why the FASB chose the expensing view and how to regulate the accounting treatment of ESO when the ESO becomes popular in China.

本文着重解决分配观为何优于费用观、现行美国会计准则为何会选择费用观，以及在我国股票期权使用越趋普遍的情况下，如何规范好股票期权的会计处理等问题。

In the third part, it expounded the theory of fair value accounting system.

在第三部分，阐述了公允价值会计的理论体系。

In this paper, three typical Management Accounting textbook analysis and evaluation, and expounded his own knowledge.

本文对三种典型的管理会计学教材进行了分析和评价，并阐述了自己的认识。

Xie : With the development of information technology, financial officers from the traditional heavy task for the accounting of extricating themselves.

谢：随着信息技术的发展，财务人员已经从传统的繁重的核算任务中解脱出来了。

Listed company ; accounting information ; lack fidelities of information

上市公司；会计信息；信息失真

Heighten cost of faker, kick out faker and maker of accounting lack fidelities from securities market and try them, so as to en...

加大造假成本，将造假与会计严重失真者逐出证券市场并绳之以法，确保会计信息的有效

He said:'Competition for accounting talent, both in the UK and internationally, is getting fiercer.

他说：不论在英国还是国际上，对会计人才的争夺变得更加的激烈。

Despite some trading success in his teens, Dennis headed off to college at DePaul University, where his passion for philosophy (after flunking out of an accounting class) from high school days was rekindled.

他在10多岁的时候赚了一些钱，然后丹尼斯到迪保罗大学读书去了，他在中学时对哲学的激情再次被点燃了。

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。