查询词典 accounting

Opinion 20 previously required that such a change be reported as a change in accounting principle.

之前的建议书20号要求这样的变更应该确认为会计原则变更。

The accounting reform process in China should be suited to the needs of economic management.

中国的会计改革进程应与经济管理的需要相适应。

The methods which can be utilized for EC-PCA are period accounting or by the cost-of-sales approach.

不过，可以利用的欧盟方法，常设仲裁法院的期核算或的销售成本的方法。

Hicks told The Times: You have to look 'cash flow'rather than accounting - and we intend to operate Liverpoolwhere it has a very strong positive cash flow, so we have the resources to beas competitive as possible on the pitch.

希克斯告诉《金融时报》："你可以去看看'现金流'而不是我们的账面。我们打算运作一个有着非常强壮和积极现金流的利物浦，这样我们就有资源以提供球队在球场上的竞争力。"

It teaches topics such as accounting , finance , information systems , marketing , organizational behavior , public relations , strategy , human resource management , and quantitative methods .

它的学科设置一般有：会计，财务，信息系统，电子商务，市场营销，组织行为学，公共关系，企业管理，经营战略，人力资源管理等。

The Executive MBA program provides a solid academic base in accounting, economics, finance, marketing, operations, organizational behavior, statistics and strategy.

执行MBA课程提供了一个坚实的学术基础会计，经济，金融，市场营销，运营，组织行为学，统计和策略。

In addition, both technical and behavioral aspects of accounting are covered....

此外，技术和行为的会计方面都包括在内。。。。

Before computerization of Bell System records in the 1980s, this information was handwritten in pencil in accounting ledger books.

在1980年代贝尔系统的记录系统电脑化之前，这些信息是用铅笔写在账本上的。

Results show 1 the total water requirement of the crops in the Jinghe Watershed is 740543.20×10^4 m^3, accounting for 41.58% of the total water requirement of the region; 2 of the two major groups of crops, grain crops are higher than cash crops in water requirement quotas; and among specific crops, vegetables, melons, rice and cotton are higher and sunflower, potato and benne are lower than other crops; 3 water requirement per hectare varies from county to county with the highest being 5682m^3hm^(-2), in Jingyang County, and the lowest 4022 m^3hm^(-2) in Dingbian County, averaged to 4 583 m^3hm^(-2), but the water requirement quota of a crop does not vary with the county, so calculation of water requirement quota of a county is closely related to its cropping structure; and 4 because of serious waste of water in farming, the actual water consumption in agriculture in the region is much higher than the calculated crop water requirement.

结果表明，泾河流域农作物需水量总计740543.20万立方公尺，农作物需水占总需水量的比例较高，为41.58%。粮食作物需水定额较经济作物高；就具体作物而言，菜、瓜类、水稻、棉花等需水定额较高，向日葵、薯类、胡麻等较低。各县单位面积需水量差异较大，平均值为4583立方公尺hm^(-2)；泾阳县最高，为5682立方公尺hm^(-2)，定边县最低，为4022立方公尺hm^(-2)。由于事先设定大多数作物的需水定额不随县的改变而改变，因此需水量与作物结构密切相关。农业用水浪费严重，使泾河流域农作物实际用水量远高于需水量的理论计算值。

Are the test items biased against a specific gender group?(3) Is there any gender differences in cognitive learning with respect to accounting curriculum? We will employ the CPA examination data from the period 2002 to 2006 provided by the Examination Yuan for the empirical purposes.

本研究主要依据测验理论中的差别试题功能(Differential item Functioning， DIF)和差别试题组功能(Differential Bundle Functioning， DBF)，透过现代测验理论，检测91 年~95 年新制下的会计师考试试题中，各个专业科目试题，是否存在性别 DIF。

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％。