accounting policy
释义
会计政策；
双语例句
Accounting Policy's Effects on Evaluating Enterprise Groups Operating Performance.
会计政策对评价企业集团经营业绩的影响。
The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.
摘要自愿性会计政策变更研究是企业会计行为研究的重要组成部分。
权威例句
Accounting Policy Disclosure and Analysts' ForecastsAccounting Policy Disclosures and Analysts' Forecasts
Accounting policy decisions and capital market research
Some economic determinants of accounting policy choice
Signalling, Agency Theory and Accounting Policy Choice
The direction of green accounting policy: critical reflections
Toward a Theory of Equitable and Efficient Accounting Policy
IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia
The persuasiveness of audit evidence: The case of accounting policy decisions ☆
Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice
1. Accounting policy is not merely an accounting problem but concerns the operation of the whole national economy.
会计政策不单纯是一个会计问题，它涉及到整个国民经济的运行。
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2. The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
本文首先分析了会计政策的本质，在此基础上探讨了会计政策选择中涉及的有关问题，主要是处理好四种关系。
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3. With the space of the accounting policy increasing constantly, more and more questions have arisen in choosing accounting policy.
随着会计政策选择的空间不断增大，会计政策选择出现的问题越来越多。
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4. States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.
阐述了实质重于形式的内涵，分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
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5. Is a designated employee made responsible for the determination of the distribution of invoices (pursuant to an established accounting policy) to proper general ledger accounts?
是否由指定人员负责根据确定的会计政策决定现金付款，以达到总分类帐会计要求？
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6. At the same time of analyzing the necessity of the existence of risks in accounting policy selection, this paper puts forward some countermeasures for risk prevention.
文章在分析会计政策选择风险存在的必然性的同时，提出了防范风险的对策。
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7. Because of economic events' uncertainty, accounting rules' flexibility and interests of corporation, it is necessary to choose accounting policy.
由于经济事项的不确定性，会计准则规定的灵活性和企业的利益导向，会计政策的选择是必不可少的。
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8. When either of the above-mentioned methods is chosen by an enterprise as the accounting policy, it shall be applied to all relevant forecast transaction hedging and shall not be changed randomly.
企业选择了上述两种处理方法之一作为会计政策后，应当一致地运用于相关的所有预期交易套期，不得随意变更。
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9. Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。
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10. For a corporation, the process of income tax planning is a process of choosing accounting policy.
企业进行所得税筹划的过程，也是一个会计政策选择的过程。
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11. The factors which affect the quality of income include: the corporate governance, the choice of the accounting policy, the operating lever and the financing lever.
影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。
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12. Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。
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13. Among many objective causes for the choice of enterprise accounting policy, the major ones include: the sharing of interest, the characters of the enterprise and relevant laws.
企业会计政策选择产生的客观原因很多，主要有利益的共享性、企业的独特性和法规(律)规定。
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14. Accounting policy is the basis of producing accounting information.
会计政策是企业会计信息生成的基础。
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15. Based upon the above reasons, a study using the methods both of theoretic analysis and empirical testing has been made on contractual motivations of multiple accounting policy choices.
基于上述原因，论文运用理论分析和实证检验相结合的方法探讨我国上市公司组合会计政策选择的契约动因。
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16. But accounting policy choice has its economic consequences, intentional or vicious choice can distribute social wealth in interest groups unfairly, it also brings social problems.
但会计政策选择是有经济后果的，有意或恶意的选择会使社会财富在各利益主体之间的分配不公平，造成社会性问题。
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17. The imperfectness of contracts causes the inevitable existence of accounting policy choices, and the different contract costs lead to different motives in accounting policy choice.
契约的不完备性导致会计政策选择权的必然存在，而不同的契约成本导致不同的会计政策选择动机。
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18. Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
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19. How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.
如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。
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20. The incumbent of the P-4 post will be responsible for taking into account budgetary requirements, applying accounting policy and ensuring compliance with IPSAS model financial statements.
该P-4员额的在职者将负责考虑预算需求、运用会计政策和确保遵循《国际公共部门会计准则》示范财务报表。
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21. In its inner environment aspect, tax affairs preparation wish, its financial inventory accounting the behavior standards degree and the use of accounting policy are all inadequate.
在内部环境方面包括企业的税务筹划意愿不足、财务会计行为规范程度不够、会计政策利用不充分等问题。
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22. The enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in China, But there are some defects in the method.
我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理，但在现实中，自发性会计政策变更的会计处理暴露出许多不足之处。
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23. The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
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24. Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
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25. Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
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26. The new 'Enterprise accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.
2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。
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27. Moreover the completeness and the flexibility of the relevant accounting criterion leaves listed company the space to carry on the choice of the accounting policy.
而相关会计准则、制度的不完备性和灵活性，使上市公司有了进行会计政策选择的空间。
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28. Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
会计政策是直接影响会计报表数字的会计原则、程序、方法等。
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29. Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
会计政策是直接影响会计报表数字的会计原则、程序、方法等。
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accounting policy
