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会计决策
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  accounting decision
     Application of game theory to accounting decision
     经济博弈论在会计决策中的应用研究
短句来源
     Discussion on the Fundamental Problems of Accounting Decision and Control
     会计决策与控制课程的基本问题初探
短句来源
     It pointed out accounting decision issues that ADSS supports.
     指出了ADSS所支持的会计决策问题;
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     An application of DSS to accounting is studied. The basic structure of accounting DSS is analyzed and put forward. The practical examples are used to demonstrate how accounting DSS supports decision, helping enterprises to use DSS on their accounting decision.
     探讨了将决策支持系统运用于会计学的问题.分析并提供了会计DSS的基本框架及组成,并以实例展示了会计DSS是如何支持决策的,可作为企业运用DSS进行会计决策之借鉴
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     Coming of new economy time raises higher requirement to accounting decision. Creation of new technology provides advanced means of realization for accounting decision.
     新经济时代的到来对会计决策提出了更高的要求,技术的创新又为会计决策提供了先进的实现手段。
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  accounting decisions
     The Application of Bayes's Method in Accounting Decisions
     贝叶斯方法在会计决策中的应用
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  “会计决策”译为未确定词的双语例句
     An Empirical Study on the Performance of Security Investment Funds Based on Decision-making Useful View
     基于会计决策有用观的基金业绩评价研究
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     This paper discusses the problems of decision-making theory in management accounting and constitutes a new systetn framework for the new decision-making theory.
     提出了管理会计决策理论内容中存在的问题,构成了新的决策理论内容体系框架.
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     Scientific Accounting Decision-Marking and Decision Support System (DSS)
     会计决策科学化与决策支持系统
短句来源
     Based on theories of scientific decision-making, management accounting and DSS, we discuss the basis of scientific accounting decision-making and three decision-supporting manners in ADSS.
     本文首先以决策科学化、管理会计、决策支持系统的相关理论为依据,论述了会计决策科学化的基础,以及会计决策支持系统辅助决策的方式;
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     Currently it is in the increase that the application of mathematics knowledge in accounting processing, but there exist a lot of issues which means the research on mathematical methods, both applicable theory and approaches, used in accounting is necessary.
     从数学在会计中的应用领域来看,数学不仅可以应用于会计核算方法、会计预测方法、会计决策方法、会计分析方法、会计评估方法、会计考核方法等一系列会计核算和管理方法,而且可以借鉴数学理论体系构建的经验,建立会计理论体系。 20世纪20年代,会计学家佩顿在构建会计理论体系时,就是根据数学建立理论体系时所采用的公理化方法,来建立会计理论体系的。
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  accounting decision
Contracting and signalling related incentives also appear to impact on the accounting decision.
      
In effect, the study employs these contextual conditions as relevance and reliability benchmarks to understand the accounting decision.
      
  accounting decisions
Ethics research in Accounting has not proceeded beyond the descriptive level while, at the same time, ethics is a vital part of accounting decisions to the point where professional codes of etherics are necessary.
      
A theoretical model is offered using cognitive and contingency (field) theories to gain insight into how ethical considerations enter into accounting decisions.
      
Propositions are generated so that the use of ethics in accounting decisions can be predicted.
      
Computer spreadsheets and cases are used to analyze cost accounting data and to simulate managerial accounting decisions.
      
Significantly, at the core of the now-famous Enron misdeeds lay a pattern of questionable accounting decisions and audit failures.
      


The current enterprise accounting management system is merely a MIS system.Nevertheless,the enterprise accountant is supposed not only to fulfill routine management function but also to participate in the policy decision process so that balancing an account afterward can be converted into getting control beforehead. Begin.ning with management and policy decision function, a policy decision in accounting Support system for Bine Cigarette Factory is deSigned to establish a steady foundation for the building of...

The current enterprise accounting management system is merely a MIS system.Nevertheless,the enterprise accountant is supposed not only to fulfill routine management function but also to participate in the policy decision process so that balancing an account afterward can be converted into getting control beforehead. Begin.ning with management and policy decision function, a policy decision in accounting Support system for Bine Cigarette Factory is deSigned to establish a steady foundation for the building of CIMS.

鉴于目前企业会计信息管理系统属于MIS系统,而企业会计不仅要完成常规管理职能,还要参与决策,变事后核算为事前控制。因此,本文从会计的管理职能出发,设计贵州省毕节卷烟厂会计决策支持系统,以期为该厂CIMS的建造奠定坚实的基础。

Restricted by the special economic system and organization, the enterprise accounting mechanism has its internal relationshipe, structural levels, operative methods and changing regulations. But the accounting decision mechanism, benefit drive mechanism, obligation restriction mechanism, power balancing mechanism and capital operation mechanism together constitute the modern enterprise accounting mechanism.

受特定经济制度和经济体制制约的企业会计机制有其内在关系、结构层次、运行方式和演变规则。而会计的决策机制、利益驱动机制、责任约束机制、权利制衡机制和资金营运机制则构成了现代企业会计机制。

The prior probability in accounting decision is usually determined by the subjective judgment of the accountant. It can be modified by using the Bayes's method in order to be close to fact. This paper combined the Bayes's method with the decision theory so that accoutants can acquire the best decision of minimizing the expection cost.

会计决策分析中所采用的先验概率通常由会计人员的主观判断来确定,使用贝叶斯方法能够对其进行修正,使之更加符合实际。本文将贝叶斯方法和决策论相结合,能够使会计人员取得一个期望成本最小化的最优决策。

 
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