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combined accounts in Chinese

Pronunciation:
How to pronounce "combined accounts""combined accounts" in a sentence
TranslationMobile
  • 总帐
Examples
  • And " what does the user of the combined accounting statement need
    、 “合并报表会计信息使用者需要什么信息? ”
  • Drawing up and understanding the compensated sale account in the combined accounting form
    合并会计报表抵销分录的编制与理解
  • " and " which information should be expressed by the combined accounting statement ?
    这样的问题,而且还要对“合并报表能提供什么样的会计信息? ”
  • We find the limitation of a type of cf , which begin at accounting objective . for avoiding this limitation we not only probe into the questions such as " who is the user of the combined accounting statement ?
    本文参照以财务会计目标为逻辑起点这种财务会计概念框架的逻辑路径时,为了避免其缺陷? ?对财务会计现实运行和发展的内在规定性的忽视,本文不仅研究了“谁是合并报表会计信息的使用者? ”
  • Researching and constructing accounting principles of business combination or combined accounting statement is not only a need to complete the system of chinese accounting principles , but also a urgent need to advance accounting work and improve the quality of accounting information in china
    研究、制订我国企业合并、合并会计报表等准则不仅是完善我国的会计准则体系的需要,而且还是进一步规范会计实务,提高会计信息质量的现实要求。
  • The second chapter comments on the western accounting theories of contemporary era , such as efficient market theory , then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market , points out that the efficiency of securities market means the efficiency of information and information ( mainly accounting information ) is the core of securities market , discusses in detail the information structure of securities market - information disclosure and information reflection
    第二章先对有效市场理论等西方当代财务理论进行评述,然后将会计基本理论与有效市场理论联系在一起加以研究,探讨了上市公司会计信息披露与证券市场之间的关系。指出证券市场的有效就是信息的有效,证券市场的核心正是信息(其中主要是会计信息) ,并详细论述了证券市场的信息结构? ?披露信息与反映信息。
  • Because of cf ' s guidance we describe one country s structure of the theory of the approach to the combination of financial statement by discussing three parts such as objective , quality of the combined accounting statement and the choice of the chief method . our academic structure is a kind of attempt that embodies " rooting in accounting practice " and " working for accounting practice " . and it may be practical and realistic in a way
    由于受财务会计概念框架的制约,一国合并报表会计方法的理论结构的特色更多地体现在“合并报表目标理论” 、 “合并报表信息质量特征”以及“合并报表的主体方法的选择”这三个方面,因此在重点探讨这三个方面的基础上,结合前一部分的论述,本文构建了我国合并报表会计方法的理论结构。
  • This thesis first analyses the necessity and importance of accounting disclosure of listed companies from the corporation ' s property right structure ' s point of view , then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market
    本文先从企业产权结构的角度对上市公司会计信息披露的必要性和重要性进行分析,然后将会计基本理论与有效市场理论联系在一起加以研究,阐明了上市公司会计信息披露与证券市场的关系。
  • But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts . firstly we discuss the foundational theory of the approach to the combination of financial statement , which consists of objective of the combined accounting statement , the amending of the traditional accounting hypotheses , quality of the accounting information and the bounds , premise , principle , procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method , pooling of interest , new entity method , parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure
    从系统的角度,参照财务会计概念框架的这种逻辑路径,排列组合相关概念和范畴,则将合并报表会计方法的理论结构分为三个层级:其一是合并报表会计方法的基础理论,主要包括合并会计报表目标理论、对传统会计假设的拓展、合并报表信息质量特征以及合并报表的前提、范围、原则、程序等;其二是合并报表会计方法的应用理论,是人们对实务中具体的合并报表会计方法的系统化的归纳、总结,主要包括购买法、权益集合法、新实体法以及母公司法和实体法等;其三是合并报表会计方法的技术规范,主要是指由权威部门制定的,对所管范围内的合并报表等工作具有指导和约束作用,着重反映合并报表实务中带有规律性的程序和方法的业务性规范。
  • At last , the author chooses enron company as a typical case for accounting ethics analysis in order to give some advice for accounting ethics construction of our country ; and advances the objectives and steps of the construction of accounting ethics . the author considers that the construction of accounting ethics is a systematic project which must combine accounting institution , legal system with credibility system and so on
    最后选取美国“安然”事件为典型,通过案例研究的方式对它进行了会计伦理分析,以期为我国会计伦理的建设提供一些启示,并提出了我国会计伦理建设的目标和途径,认为会计伦理建设是个系统工程,需要会计制度、法制和信用制度等建设结合起来。
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