1) accountant skullduggery
会计作假
1.
There are five viewpoints on how to fight with the accountant skullduggery of state-owned enterprises: viewpoint of accreditation, viewpoint of supervision, viewpoint of equal competition, viewpoint of incentive, and viewpoint of self-discipline.
目前宜博采众长 ,树立“以完善激励机制为切入点 ,以矫正经营管理者与会计人员的行为目标为关键 ,健全市场经济体制、会计人员管理体制与审计监督体制 ,运用经济、行政、司法、教育等多种手段 ,对国有企业的会计作假进行全方位、多层次综合治理”的总体思路。
2) Accounting postulates
会计假设
1.
The paper mainly discusses the influence of accountant informationalization on accounting postulates.
主要探讨了会计信息化对会计假设的冲击和影响,指出在会计信息化条件下,会计假设的实质和内涵并没有改变,只是在内容和表现形式上更加多样化,它仍适用并将继续发挥着重要作用。
2.
Owing to the great changes in circumstances and in managerial goals of enterprises, the value chain accounting presents characteristics that differ greatly in accounting postulates with the traditional accounting.
由于环境和企业经营目标等的变化,价值链会计假设呈现出与传统会计假设不一样的特点。
3) Accounting fraud
会计造假
1.
On the prevention and treatment of accounting fraud
论会计造假的防范与治理
2.
From an ethical point of view to curb accounting fraud
从伦理的角度遏制会计造假
3.
This paper analyzes the role of institution in the formation of accounting information, the basic implication and explication of accounting fraud and the institutional mechanisms for accounting fraud.
而会计造假是降低会计信息质量的罪魁祸首。
4) accounting hypothesis
会计假设
1.
The application of the Internet and the development of ebusiness have largely changed traditional accounting environment and have had great impact on traditional accounting hypothesis.
因特网的应用、电子商务的发展极大地改变了传统会计的环境,对传统的会计假设产生了巨大的冲击,网络经济时代,会计基本假设需要重构。
2.
There are many mistakes in accounting hypothesis of human resource,such as unclear of the concept of accounting hypothesis,confuse of accounting hypothesis and accounting basic concepts,confuse of accounting hypothesis and accounting rules,deny the particularity of human resource accounting,confuse the function of accounting hypothesis and accounting reports,quality problem of researcher itself.
会计假设是会计理论体系的逻辑起点。
5) accounting assumption
会计假设
1.
The appearance and development of the network economy makes great change of accounting externalenvironment, and limilations of the traditional accounting assumptions started to appear gradually.
网络经济的出现与发展,使得会计的外部环境发生了很大变化,传统会计假设的局限性便日益显露出来。
2.
The traditional accounting assumption,accounting factors,accounting reports and accounting practice,etc.
电子商务的发展改变了传统会计的运作环境,传统会计的会计假设、会计要素、会计报表和会计实务等方面都面临严峻的挑战。
3.
At the present time,the mature research on accounting assumption only rest on financial accounting.
目前较为成熟的会计假设研究只是停留在财务会计领域,但随着经济的飞速发展,IT技术的日新月异和管理思想的日益演进,事项会计将成为未来会计的发展趋势。
6) accounting forgery
会计造假
1.
The shortcomings in the present accounting model invites accounting forgery.
现有会计模式弊端具备会计造假的必然机制。
2.
If we analyze the causes of accounting forgery from the connection with interests and the law, we probably find the solution as soon as possible.
我国上市公司会计造假已成为社会一大公害 ,美国会计造假案的接连发生 ,无一不是因不执行会计规范使然。
3.
Lastly, it puts forward some techniques to the serious consequences of avoiding accounting forgery of the existing problems.
上市公司会计造假总有一些惯用手法 ,这是由于公司治理结构不完善 ,证券市场缺陷 ,会计收益大于造假成本 ,外部审计乏力以及会计理论局限性等方面所致 ,应该采取相应的对策来规避会计造假带来的严重后果。
补充资料：作假
1.指言行举止不真诚，不真实。 2.制造假的，冒充真的;真的里头搀假的;好的里头搀坏的。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条