查询词典 accounting documents

It's not economic for enterprises and it's unfavorable for managerial accounting to g...

本文在分析了"企业经济增加值"方法实施的条件后，发现在我国企业中有实施这一方。。。

How to solve the problem which our country management accounting the theory and the practice got unhooked, the article proposed some views.

如何解决我国管理会计理论和实践脱钩的问题，文章提出

How to solve the problem which our country management accounting the theory and the practice got unhooked, the article proposed some v ie ws.

如何解决我国管理会计理论和实践脱钩的问题，文章提出了一些看法。

The reason is, in one side, people pay no attention to profit in planned economy; in other side the highly uniform accounting institution has no space for earnings management.

一方面是由于在计划经济条件下，利润等指标不受重视；另一方面则是由于高度统一的会计制度没有给盈余管理留下空间。

This paper chooses timeliness of accounting earnings as the representative of information quality,and investigates how corporate governance structures vary with it.The hypotheses predicts that for firms with relatively uninformative earnings, the characteristics of their corporate governance structures will be those that assist costly monitoring activities by shareholders and directors to make up for the inadequacy of earnings.

本文选取会计盈余及时性作为会计信息质量的替代变量，旨在探讨上市公司会计盈余及时性对公司治理结构的影响，考察当会计数字较无法捕捉公司全部经济价值时，公司治理结构是否会因此偏向那些能够协助股东和董事进行高成本监督活动的治理结构，以弥补会计信息在降低代理成本表现中的不足。

A further accounting of the actual unit cost of products.

进而核算出产品的实际单位成本。

However, after accounting will find that the unit cost of high pesticide use was not high.

但经过核算会发现，单价高的农药用药成本并不高。

In this paper,we argued that the pattern in which management of firm totally occupied the right to choose accounting policy is unjustifiable.

本文讨论了在企业契约的影响下会计政策选择的机制安排。

The YUTONG Bus case presents us some problems caused by MBO including undervaluation of the assets before MBO, disclosure of the false accounting information, the unpublicized auction on the assets.

其中，宇通客车的管理层收购存在的问题包括：收购前低估资产，披露虚假会计信息；收购后高分红派现，缓解还款压力；拍卖过程不公开，暗箱操作。

Unreality of information on accounting has been the stubborn disease which hinders the development of the economy of our country.

会计信息失真已成为当前我国社会经济发展的一个重大痼疾，不及时治疗，后患无穷。

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。