查询词典 accounting convention

The third chapter introduce and clarify purchase and pooling interests accounting from the conception. Compare the most differences of purchase and pooling interest accounting from six aspects which is hypothesis principle, principle of disposal, the consequences of accounting, theoretical basis, information disclose and influence of finance statement.

第三章在简要介绍购买法和权益联营法的涵义及其特点的基础上分别从会计处理假定前提、处理原则、处理结果、理论依据、信息披露、对财务报表的影响六个方面比较研究了购买法和权益联营法的主要区别，并对它们的优缺点进行评价，同时也对它们在国内外的运用现状进行了说明。

The theoretic structure of environment accounting refers to a series of correlated objectives,principles,basic concepts and approaches taking the postulation of environment accounting as its premise and focusing on the object of environment accounting .

环境会计的理论结构是以环境会计假设为前提，围绕环境会计对象所形成的一系列相关联系的目标、原则、基本概念和方法体系。

Accounting earnings can provide value relevant information to investors in China′s stock market.We choose the persistence of earnings, one of the factors that contribute to the quality of accounting earnings, as the start point of our research and use the profit from principal operations as the proxy variable of permanent earnings to examine whether the market can differentiate the accounting earnings of different persistence.

在其他研究证明了中国上市公司的会计盈余具有信息含量的基础上，本文选择了影响会计盈余质量诸因素中的一个方面———会计盈余的持续性作为研究的出发点，以在上海证券交易所上市的股票为研究对象，用主营业务利润作为公司永久性盈余的表征变量，检验市场能否区分持续性不同的会计盈余。

This thesis has reviewed the concept of conservatism principle at first, and then proceeds from relation between conservatism principle and uncertainty in accounting system, thinking that the conservatism principle is a kind of accounting reflection modes that is formed from the uncertainty in accounting.

而随着经济的不断发展，会计活动中的不确定因素也越来越多，因此谨慎性原则在国际会计准则建立过程中，较早地得到了各国会计界的认可，它的存在和保留，也有其充分的理论依据和必然性。

As the basic work of Accounting has been reinforced, computer is used more and more largely in Accounting Estimate and Financial Administrate,and causes a propound change in the method of accounting and administration.

随着会计基础工作的加强，电子计算机日益深入地应用于会计核算和财务管理中。这使会计核算手段、管理方法都有了深刻的变化。

The empirical results in the dissertation indicate that:(1) In general, accounting earnings of listed companies show conditional conservatism during the period of 1998-2007;(2) In the three phases we define-introducing period(1998-2000), obviating period(2001-2006) and reapplication period(2007)-accounting conservatism varies in extent and shows an upward trend;(3) When observations in the year 2007 are tested alone, the dissertation finds out companies with fair value represent more conservative in accounting earnings than companies without fair value.

本文的研究结果表明：(1)总体上，在1998-2007年期间，我国上市公司的会计盈余具有条件稳健性；(2)在把研究期间分为公允价值应用的引(来源：AB9c2c9cC论文网www.abclunwen.com)入(1998-2000年)、回避(2001-2006年)和重新采用(2007年)三个阶段后，发现三个阶段的稳健性表现出阶段性特征，呈上升趋势；(3)对2007年上市公司样本的单独检验结果说明，存在公允价值变动损益的公司比不存在公允价值变动损益的公司，具有更强的会计稳健性。

At the same time, as a result of the market economy development's complexity, in the accountancy breaks the law the behavior. to look up the recidivist repeatedly, the present accounting control system faced with the serious challenge, perfect and consummates the accounting control system unceasingly, to improves the accounting control quality and the maintenance social economy order has the very vital practical significance.

同时，由于市场经济发展的复杂性，会计工作中违法乱纪行为屡查屡犯，现行的会计监督体系面临严重挑战，健全和不断完善会计监督体系，对提高会计监督质量和维护社会经济秩序有着非常重要的现实意义。

It is explained that foundation of taxation affairs accounting is integrant through defect of finance accounting influences in ratepaying and redressal between profit of accounting and gains of taxation affairs is excused.

在西方国家，会计学科的分支领域已形成财务会计、管理会计和税务会计三大分支。在我国，长期以来实行的是财务会计与税务会计合一的会计制度。

One of the objectives of accounting stander is to improve the quality of accounting information, but whether the implementation of accounting standards is effective?

会计准则指定的目标之一规范会计处理，提高会计信息质量，但这次会计准则执行的效果如何？

An accounting academic at Charles Sturt University has been jointly awarded the 2009 prize for Innovation in Accounting History Education by the US-based Academy of Accounting Historians.

一名查理斯特大学会计学教师被美国会计历史学家学院授予2009年度会计历史教育创新奖。

She recalls an unwitnessed event about 1 month previously when she awoke feeling mildly confused and had sore muscles and discovered she had bitten her tongue.

她回忆曾在1个月以前造成起来感到糊涂并且肌肉酸痛，并且发现自己的舌头被咬伤。

And our products to the nutritional health of the apple juice, carrot juice, milk, nucleolus as the main raw material, together with a number of other reagents, modulation into a delicious drink.

而我们的产品以营养健康的苹果汁，萝卜汁，牛奶，核仁为主要原料，再加上一些其他试剂，调制成可口的饮料。