查询词典 evidence

A fundamental objective of governance research in accounting is to provide evidence on the extent to which information provided by financial accounting systems mitigate agency problems and information asymmetry due to the separation of managers and outside investors .

会计治理研究中的一个基本目标就是为财务会计提供的信息在多大程度上减缓由所有权和经营权两权分离所带来的代理问题以及减少信息不对称问题提供证据。

As a basic business voucher in the economic exchange, invoice is a primitive evidence for financial accounting and an important proof for taxation check.

发票作为经济交往中基本的商事凭证，是财务会计核算的原始凭证和税务稽查的重要凭据。

This means with respect to computer accounting that we require evidence that the data collected by accountants with computer programs represent really and truly the economic conditions or and their effects in terms of asset, liability, and owners' equity values.

这意味著面对电脑化的会计作业时，我们需要会计师使用电脑程式搜集而得的资料作为证据，这些资料要能够表示出真实的、诚实的经济条件，而且也要能代表资产、负债和业主权益的价值。

The expert witness of forensic accounting, as a special type of the system of expert witness, is a litigation activity witch the forensic accountants explain and refer to accounting evidence at court using their accounting, auditing and law knowledge and experience.

法务专家证人制度作为专家证人制度中的一种特殊类型，主要是指具有、会计、审计等相关知识的法务会计专业人员在开庭审理前和审理过程中对所涉法务会计专业问题进行证据咨询解释和损失计量的诉讼活动。

Alternatively, if there is no impact on an accounting system, there is no accounting evidence, nor is there any effect upon the accounts, inventories, or the presentation thereof; and such situations are not within the realm of forensic accounting.

供选择地，如果没有对会计系统的冲击，那里是没有会计证据，亦不是有任一个作用在帐户、存货，或介绍因此；并且这样情况不是在法庭会计之内领土。

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。

Expert witness of forensic accounting, as a special type of the system of expert witness, is a litigation activity witch the forensic accountants explain and refer to accounting evidence at court using their accounting, auditing and law knowledge and experience.

法务专家证人制度作为专家证人制度中的一种特殊类型，主要是指具有、会计、审计等相关知识的法务会计专业人员在开庭审理前和审理过程中对所涉法务会计专业进行证据咨询解释和损失计量的诉讼活动。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。