查询词典 accounting

The first three sections studied the three kinds of regulation actions, namely abstract administrative actions, particular administrative actions, and other actions relate to accounting regulation which includes self-perfecting actions of the government, harmonizing actions among government departments, and marketing actions done by the government. The following three sections studied the problems occurred in government regulations to accounting information, accountants and CPA profession.

前面三节分别从会计监管的行为类别，即抽象行政行为、具体行政行为、与会计监管相关的其他行为等三个方面进行分析，其中政府实施的与会计监管相关的其它行为又包括政府自我完善行为、政府部门之间的协调行为、政府实施的与会计监管相关的市场行为。

Under the situation of stakeholders' self-benefit, motive-driven and lack or distortion of external control, accounting behavior alienation will take place. Matching of allocation power and ability is a useful institutional arrangement to regulate accounting behavior alienation.

分配权力和分配能力的对应是扼制会计行为异化的有效制度安排，这一制度安排与现代企业的&共同治理&模式相结合，就产生了会计行为应当公平反映、计量各企业利益相关者的要素贡献与剩余索取权的基本要求。

Also, the establishment of logistic regression model proves that the choice of stock delivery valuation methods doesn't vary greatly by political affairs and cost of contract, while the establishment of multiple linear regression model bears out that there is a statistics significan ce between accounting evaluation, accounting profession judgment from listed companies' non-circulating assets value depreciation and reflux and the scale of major business income and the relation of high and low ratio of debt to equity. Yet, there is no statistic significance between the relationship of the publication of interest encouraging plan and company establishment date.

在此基础上，本文抽取了实施新会计准则体系之前2005年我国上市公司样本，通过建立有序分组的线性趋势检验模型研究证实，以0.05为显著水平，我国上市公司存货收发频繁程度与发出存货计价方法简化程度之间，并不显著存在一般认为应有的线性关系，排除了发出存货计价方法选择这一混杂因素的影响；进而，通过建立logistic回归模型证实，发出存货计价方法的选择也并不显著受政治和契约成本的影响；通过建立多元线性回归模型证实，上市公司对非流动资产减值的会计职业判断，与其主营业务收入的规模和负债权益比率的高低之间的关系有统计学意义，与是否公布股权激励计划和公司成立时间之间的关系没有统计学意义。

Haifeng County, Luhe County, hosted Lufeng and a Red Bay Development and the Overseas Chinese Economic Zone Management Area, are Under the jurisdiction of city, which is with a total population of 3.23 million, urban population of 210,000, living abroad overseas Chinese, Hong Kong Macao and Taiwan compatriots, a total of more than 130 million people; total land area of 5271 square kilometers, accounting for 2.93% total area of the province, of which 93.2 thousand hectares of cultivated land, garden 42.1 thousand hectares, woodland 234.8 thousand hectares, unused land 47.9 thousand hectares; a coastline of 455 kilometers, sea area of 23.8 thousand square kilometers, accounting for the province's land area 14% of the ocean, in which shallow seas and tidelands 69.6 thousand hectares.

下辖市城区、海丰县、陆河县，代管陆丰市，并设有红海湾开发区和华侨管理区两个市辖经济区，总人口323万，市区人口21万，旅居海外华侨、港澳台同胞共有130多万人；陆地总面积5271平方公里，占全省总面积2.93％，其中耕地面积9.32万公顷，园地4.21万公顷，林地23.48万公顷，未利用地4.79万公顷；海岸线长455公里，海洋面积2.38万平方公里，占全省海洋国土面积的14%，其中浅海、滩涂6.96万公顷。

An applicant who has completed the Graduate Certificate in Accounting or Graduate Diploma in Accounting may be granted advanced standing.

谁已完成一个会计的会计研究生文凭或研究生证书的申请人，可给予学分。

The level of accounting education is one of the main symbols of a nation's economic development, therefore, it has practical significance to study the starting point and the origin of accounting education history in a country.

会计教育水平的高低是衡量一个国家经济发展的主要标志之一，了解会计教育的起点，研究会计教育的历史根源具有一定的现实意义。

Surface are mainly carbonate rocks, within the distribution area in Yunnan, accounting for 50% of the total land area, Guizhou, even accounting for about 80%.

地表主要分布碳酸盐类岩层，在云南境内分布面积占总土地面积的50％，贵州境内更占到80％左右。

The article analyzes and discusses the cause of formation about the affectations of the regularity in accounting messages, and expounds the measure to improvement the quality of the accounting messages in our country.

对会计信息规则性失真的成因进行了分析和论述，并提出了改进我国会计信息质量的措施。

Early is the standard cost accounting management one of the main pillars, as well as Western Management Accounting important component.

标准成本是早期管理会计的主要支柱之一，也是西方管理会计的重要组成部分。

In rural areas, both financial accounting personnel managers, but also accounting, or information enumerators often under the leadership of the village and its leaders for the intent of the report, walked to hide, data information to the matrix layers have a great water.

在农村，会计人员既是财务管理者，又是会计核算者，还是信息统计员，往往根据村领导及上级领导的意图进行报告，迎上瞒下，给数据信息的层层汇总带来很大水分。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。