查询词典 adjustment

Process payment to vendor, settle related accounting entry adjustment

支付供应商货款，处理相关的帐务调整

In face of special treatment or come back to the securities business, the retroactive adjustment for fundamental accounting error is a good choice of company.

当上市公司面临可能被ST、申请恢复上市或其他的关键情况时，作为"救命稻草"，重大会计差错更正是公司的最后选择。

The range and strength of accounting regulationresult from the dynamic games played by parts of special interest. Accounting regulation reform leads to adjustment of interest of related parts and will eventually affect the development of stock option, which provides another interpretation on the history of stock option.

会计监管的范围与力度是各相关利益方的动态博弈的结果，而会计监管的发展变化对股票期权利益相关方利益的相应调整将最终影响股票期权的发展，这从另一个角度对股票期权的发展过程进行了解释。

EVA can indicate the resource and approach of wealth creation more easily than traditional financial assessment indexes because of its compensation concept on the cost of capital and its accounting adjustment.

EVA对投入资本成本的补偿观和对会计项目的调整使它比传统财务评价指标更能揭示价值创造的来源和途径。

Environmental adjustment ; national accounting ; productive definition

环境化调整；国民核算；生产定义

Some accounting examples are provided in this essay, and based on these examples the writer tries to explore the deviation in amount generated as the different weight is selected in the accounting, and impact of the new standard on the normal operation of an enterprise today such as cost accounting , profit adjustment and complication of tax payment.

随之而来的影响及问题是本文探讨的对象，主要针对例题入手分析核算中权数选择的不同所带来的金额上的差异以及新准则对现今企业日常经营活动的影响，例如：成本的核算，利润调整及纳税复杂化。

This paper focuses on the discussion of fundamental accounting error adjustment method and its accounting treatment essence in practical area to make up scarcity of earnings management study.

关于上市公司采用重大会计差错更正方式调节盈利数据的专门研究文献更少，对此的讨论基本上都将其与会计政策和会计估计变更的处理归成一类，实质上是对追溯调整法调整报表期初数据在盈余管理中具体运用的研究，没有区别会计政策变更和差错更正的本质。

The accounting staff of professional ethics and its loss of professional ethics made a profound analysis of the causes and how to strengthen the accounting professional ethics made a number of specific measures, which reflect the profound ethical accounting is the professional activities of the accounting adjustment of interest means.

对会计人员职业道德的现状及其职业道德失范的成因作了深刻剖析，并就如何加强会计职业道德建设提出了一些具体措施，由此深刻体现会计职业道德是调整会计职业活动利益关系的手段。

Hence, some systems should be adjusted to control the distorted accounting information, including the adjustment of resources allocation system, market control system and audit quality assurance system.

上市公司会计信息失真的特征表现为利润操纵，而形成这种失真的主要原因是上市制度、配股制度、摘牌制度及审计制度等方面的制度缺陷，因此治理上市公司会计信息失真应主要进行制度调整，包括资源配置制度的调整、市场监管制度的加强及审计质量保障制度的健全。

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。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。