查询词典 accounting

This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.

本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系。

With regard to the second design issue, estimates of unexpected accruals measure the effects of managers, use of accounting discretion with some degree of error.

关于第二个设计问题，估计意想不到的权责发生制措施的影响，管理人员，使用了一些会计自由裁量权程度的错误。

For instance, accruals accounting, forecast, discounting and big bath are the important instruments of earnings management.

同时，随着金融市场的发展，不确定性的经济交易和会计事项也越来越多，对这些不确定经济交易和会计事项的正确判断也变得越来越困难。

Cash-basis accounting does not recognize promises to pay or expectations to receive money or service in the future, such as payables, receivables, and prepaid or accrued expenses.

现金基础会计不承认承诺支付或期望得到金钱或服务，在未来，如应付账款，应收账款和预付或预提费用。

The new system is more clearly stipulates:"The company doing the accounting should be guided by the principle of prudence demands, not more than total assets or income, less accrued liabilities or expenses, but not provision for secret preparations."

而新制度则更加明确地规定："企业在进行会计核算时，应当遵循谨慎性原则的要求，不得多计资产或收益、少计负债或费用，但不得计提秘密准备"。

However,when accounting the financial income of paid services,we often ignore either the accrued expenses resulting from using the school's tangible and intangible assets as the cost-sharing,or the economic losses it may bring to school.

随着高校办学自主权的扩大和高校办学层次和形式的日趋多样化，根据社会需求，利用现有的资源和自身的优势，通过校内外办班、技术服务、专利转让、利用无形资产、出租、开放有形资产，进行合理合法的有偿服务，对有偿服务的收入进行财务核算时，忽略了耗用学校有形资产、无形资产准确分摊进入成本和或有事项可能给学校带来经济损失的预提费用。

At the end of each accounting period, the amount of accrued income taxes is estimated and recorded in an adjusting entry, as shown below

在每个会计期末，用一个调整分录估计并记录应计所得税的金额。会计分录如下…

According to the company, most of the accounting issues involved adjustments to various reserve and accrued liability accounts.

根据该公司的声明，绝大多数会计处理问题与各类盈余及预计负债的调整有关。

Acct 125. Accounting Fundamentals for Managers.

Acct 125。管理会计学基础。

Richard ach If you want a accounting of your worth, count your friends.

如果你想估算一下你的价值，数一数你的朋友吧。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。