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1)  About Conservatism Principle
论会计稳健原则
2)  accounting conservatism principle
会计稳健性原则
1.
Whether accounting conservatism principle can be carried out efficiently or not has a great relationship with the consequences of accounting policy.
会计稳健性原则是会计政策制定的向导,会计稳健性原则是否得到有效的贯彻与会计政策的实施效果息 息相关。
3)  conservative principle
稳健原则
1.
The emergencing and widely application of the conservative principle have their profound economic background and philosophical foundation.
稳健原则是会计核算及信息披露遵循的一条重要会计原则 ,其产生和广泛应用有着深刻的经济背景和哲学基础。
4)  conservatism [英][kən'sɜ:vətɪzəm]  [美][kən'sɝvə'tɪzəm]
稳健原则
1.
This article states particularly on how to put con servatism into our country s accounting practice and points out some aspects that need improvement,and then sums up the following viewpoints:we must emphasize on the ap-propriate measures in ap plying conservatism to fit the circumstances of our country.
稳健原则是我国会计原则中反映信息质量的一条重要原则。
2.
Conservatism Study of Accounting Earnings and Accruals;
传统上,稳健原则(conservatism)指的是“预计所有损失,不预计收益”(Bliss,1924)。
5)  Accounting conservatism
会计稳健
1.
Based on the Watts(2003) that four factors influence accounting conservatism, the paper investigates the characteristics of listed companies in China from 1992 to 2007, and tests the influences of accounting rule, auditor\'s risks and the demand of banks on the accounting conservatism.
本文以Watts(2003)有关会计稳健的四大影响因素为基础,主要研究了我国上市公司1992-2007年会计稳健特征,讨论了会计制度、审计师风险与债权人需求对我国上市公司会计稳健的影响。
6)  conservatism principle
稳健性原则
1.
On Conservatism Principle and Its Used;
试论稳健性原则及其现实运用
2.
As a general principle of accountant check, conservatism principle provides a favorable tool for enterprises which can deal with uncertain factors and reduce risks.
作为会计核算的一般原则,稳健性原则为企业应对不确定因素,降低风险提供了有利工具,但在烟草企业中则表现出一定的局限性。
3.
In the light of the problems existing in the preparation and application of traditional financial report forms, this paper puts forward some suggestions of making transformation for traditional historical cost based pricing principle, conservatism principle, monetary measuring hypothesis and accounting installment hypothesis on the premise of the accounting.
针对传统财务报表的编制和使用中存在的问题,提出了在市场经济发展和会计信息化的新形势下对传统的历史成本计价原则、稳健性原则以及会计前提中的货币计量假设和会计分期假设进行变革的建议。
补充资料:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定,不得伪造、变造会计凭证、会计帐簿,报送虚假的会计报表。  用电子计算机进行会计核算的,对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求,应当符合国务院财政部门的规定《会计法》 第10条
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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