查询词典 accounting

The existence of generally accepted auditing standards is evidence that the accounting profession is very concerned with maintaining a uniformly high quality of audit work by all independent public accountants.

公认审计准则的制订，说明会计职业界非常关注全体独立公共会计师的审计工作是否始终保持较高的质量水平。

Forensic accounting should follow the evidence principles as below: admissibility, getting rid of perjury and being abundant.

报告应该能说明法务会计人员已经做了哪些工作，感觉重要的部分是哪些，其必须真实和正确，并能帮助按全面性、可靠性、客观性、相关性等评价法务会计人员的工作。

However, Bartov, Goldberg, and Kim (2004) documents that IAS firms have higher earnings response coefficients than German GAAP firms, which the authors interpret as evidence of higher accounting quality.

不过，bartov，戈德堡，和Kim(2004)的文件，会计事务所有较高的收益反应系数比德国的会计事务所，而作者解释为证据的高等会计素质。

You also may find specific examples that will be useful, such as evidence of recent accounting hires at a competing firm who have received signing bonuses or guaranteed salary increases over a certain period.

还可以去找有用的明确的例子，例如：竞争公司最近招聘人员获得签约费或定期担保加薪的证据。

Since our focus is on the relationship between corporate investment and earnings quality, this paper reviews related literature in this research field about measurement of earnings quality, corporate investment and investment efficiency, which concise analysis and discussion are also undertaken for corresponding literature, and chapter 3 tries to find theoretical evidence that accounting information can improve the investment decision-making and investment efficiency.

首先回顾了盈余质量、企业投资和投资效率的衡量方法，在此基础上，对国内外近期盈余质量与企业投资规模和企业投资效率的文献进行了回顾和简要的述评。

Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.

企业应当以权责发生制为基础进行会计确认、计量和报告。

This paper intends to study the problem of governmental assets measurement based on governmental accounting of accrual basis, defines the scope of governmental assets according to the contents of state assets, and then explores measurement issues of various governmental assets based on governmental assets classification.

本文主要是在应计制政府会计框架下研究政府资产计价问题，通过分析国有资产所包括的内容来界定政府资产的范围，然后在对政府资产分类的基础上探讨各类政府资产的计价问题。

The adjusting entries is to take the accounting on the accrual basis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.

调整分录是以权责发生制概念为基础，而不是以每月账单或月末经济业务为基础。

However, in the budget deficit and the balance of payments measures, it is based on cash basis accounting basis.

而在预算收支和赤字的计量方面，则采用的是收付实现制会计基础。

With the aging of the population, it is difficult to sustain and develop the system of accounting on the cash basis.

在完全积累制下，只有当投资报酬率适当增长时，养老保险才是可以持续的。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。