查询词典 accounting

A change in accounting estimate refers to an adjustment to the book value of an asset or liability or to the amount of expense of an asset during a certain period, resulting from the changes in the current situation of the asset or liability and the expected economic benefits and obligations.

会计估计变更，是指由于资产和负债的当前状况及预期经济利益和义务发生了变化，从而对资产或负债的账面价值或者资产的定期消耗金额进行调整。

This time, the new accounting standards makes significant adjustment in the measuring attribute, and comprehensive introducing the measurement of fair value as also as current value.

此次，新会计准则针对计量属性做出重大的调整，全面引入公允价值、现值等计量属性。

Changes in the performance of reasons: 1,2008 years starting January 1, the Company's investment in real estate using the fair value of the follow-up measurement mode, the company in accordance with the accounting policy change retroactive adjustment for the financial reporting requirements of上年同期数to retroactive adjustment, the same period last year from 730 million yuan net profit adjusted to about 2.003 billion yuan.

在性能变化的原因：1，2008年1月1日起，该公司在房地产投资利用后续测量模式下，按照会计政策变更的公司财务报告要求的追溯调整，公允价值上年同期数进行追溯调整，同期从7.30亿元，去年调整后净利润约二十〇亿零三百万元。

After the accounting adjustment, the article analyzes the EVA Bonus Plan that is the most important part of the EVA incentive institution.

这些调整包括：计算资本的成本、研发费用、折旧方法、并购费用等等。

In addition to the above reasons, the listed companies in the quarterly result of the significant accounting errors corrected retroactive adjustment period before the financial data should be disclosed in the Quarterly Bulletin before or at the same time with a temporary form of notice be disclosed.

除了上述原因，在重大会计更正前的财务数据应予以披露之前或与临时性的通知，同时在季报披露期间错误追溯调整季度业绩的上市公司。

Corporate profits after taxes in the five years 1971 through 1977 also averaged less than 6 percent of the national income (in spite of the fact that, as a result of insufficient accounting adjustment for inflation, they were probably overstated).

从1971年到1975年，这个比率年平均也低于6%（事实上，由于通货膨胀因素的会计调整不够充分，这个比率可能被高估）。

Quarterly Bulletin of listed companies in China as a result of a major retrospective adjustment to correct accounting errors in the previous reporting period, the financial data should be disclosed in the Quarterly Bulletin of the Quarterly Bulletin and at the same time or before the interim notice to be in the form of disclosure.

在中国按季通报上市公司作为一个主要追溯调整的结果，纠正前一报告期会计差错，金融数据应披露的季报，季报和同时或之前的临时通知在披露的形式。

With high-speed development of modem science and technology ,global altitude for selecting managements mode in guidance of strategic management and continuously makes suitable adjustment accounting to the environments so as to coordinate and balance the enterprises against environment and acquire whole competition superiority of the enterprises.

随着现代科技的高速发展，全球性竞争加剧，企业不得不站在全球高度，选择以战略管理为导向的管理模式，不断根据环境做出适当调整，以谋求企业与环境的协调与均衡，从而获取整体竞争优势。战略管理对传统管理会计提出了挑战，迫切要求传统管理会计更新观念，尤其是对战略决策信息的提供，要求提供更为广泛、更有用的与战略管理相关的信息。

The principal convention of contemporary accounting will be discussed.

以下将讨论当今主要的会计惯例。

The accounting period convention does, however, lead to difficulties.

但是，会计期间惯例也确实引起了一些麻烦。

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。