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会计信息     
相关语句
  accounting information
    Accounting Law"and Accounting Information of Public Corportion
    《会计法》与上市公司会计信息
短句来源
    TO carry out Accounting Law and ensure the reality and Completion of the accounting information
    认真贯彻《会计法》 保证会计信息真实、完整
短句来源
    Understanding the Law of Accountancy to Improve the Quality of Accounting Information
    理解《会计法》精神实质 提高会计信息质量
短句来源
    Causes of false accounting information disclosure of listed companies and the countermeasures
    上市公司会计信息披露失真原因及对策
短句来源
    A Study on Civil Compensation Responsibility of Listed Companies on Accounting Information Disclosure
    上市公司会计信息披露民事责任的若干问题
短句来源
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  financial information
    CPA is playing a more and more important role in economical field. Economical development will not go well without economical information, specially without financial information.
    对会计信息进行鉴证的注册会计师审计在经济中发挥着越来越重要的作用,因为经济的发展离不开经济信息,特别是财务会计信息
短句来源
    Along with the supply chain of financial information, this dissertation indicates who should be responsible for financial information disclosure, what the liabilities are, by which law regulated respectively and the differences between every two legal liability.
    本文首先以会计信息的供应链为线索,指出了哪些责任主体应该对会计信息披露负责,负哪些法律责任,所负责任分别由哪些法律法规规定,各种法律责任之间有何区别。
短句来源
    The financial information of China's economic entiti es is not very objective including Public Corporation.
    中国上市公司同其它经济组织一样,普遍存在会计信息失真的情况。
短句来源
  accounting in formation
    Accounting Law"and Accounting Information of Public Corportion
    《会计法》与上市公司会计信息
短句来源
    TO carry out Accounting Law and ensure the reality and Completion of the accounting information
    认真贯彻《会计法》 保证会计信息真实、完整
短句来源
    Understanding the Law of Accountancy to Improve the Quality of Accounting Information
    理解《会计法》精神实质 提高会计信息质量
短句来源
    Causes of false accounting information disclosure of listed companies and the countermeasures
    上市公司会计信息披露失真原因及对策
短句来源
    A Study on Civil Compensation Responsibility of Listed Companies on Accounting Information Disclosure
    上市公司会计信息披露民事责任的若干问题
短句来源
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  “会计信息”译为未确定词的双语例句
    Analysis of the Authentication of Legal Obligation of the False Statement of Listing Companies in China
    关于我国上市公司虚假会计信息法律责任鉴定分析——从投资者诉大庆联谊案看我国证券市场民事诉讼审理难点
短句来源
    The preliminary accounting-related legal system has been formed, with the Accounting Lawas its body and the Company Law and the Securities Law as its assistants.
    我国现已初步形成了以《会计法》为主的会计相关法律法规体系,《公司法》和《证券法》以及有关规定相辅相成的上市公司会计信息监管的规范体系。
短句来源
    Issues of Definition of Legal Obligation of the Listed Companies' information Disclosures
    上市公司会计信息披露法律责任的设定问题
短句来源
    Economic analysis compares the advantages and disadvantages of the two systems and has drawn a conclusion that the mandatory disclosure is preferable.
    第二部分,会计信息失真的经济与法律分析。
短句来源
    It results in serious consequences, stagnation of economy, confusion of securities market and destruction of investors confidence—“9·11 changes nothing ,but Enron changes everything! ”
    这些会计信息违法披露案件造成了社会经济停滞、投资者信心受创、证券市场无序等一系列严重后果——“9·11 什么都没改变,而安然改变了一切!”
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  accounting information
We examine the predictive content of stock prices and accounting information, as against the contemporaneous association between accounting information and stock prices.
      
These models, which until now have relied almost exclusively on accounting information describing past economic transactions, can now be extended to analyze the future prospects for the U.S.
      
They perform an attest function and thereby serve as the chief providers of relevant, high quality accounting information to the decision making public.
      
It is this perceived independence of auditors which provides credibility, reliability and trust in the financial accounting information upon which stakeholders depend to make informed decisions.
      
The very nature of accounting information services is evolving; moving from a concentration on audits to an increasing reliance on consulting and assurance services.
      
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  financial information
The underlying research addresses the problem of financial information capture and representation by utilizing the soft computing characteristics of Fuzzy Cognitive Maps (FCMs).
      
Hospital and departmental databases were reviewed for all records pertaining toHPBsurgical cases, diagnosis,and financial information over a 6-year period, including 2 years before (1999-2000) and 4 years after (2001-2004) HPB program development.
      
The suggestion is made that stocks and flows are useful concepts in the development of a financial information system that incorporates benefits associated with morally accepted behavior.
      
The main purpose of this article is to analyse one aspect of Spanish business ethics: the role of the transparency and quality of the economic and financial information given to meet the demands and requirements of shareholders.
      
This paper begins by discussing the role of auditing in the capital markets and the various stakeholders that rely on audited financial information in making their capital allocation decisions.
      
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Market economy depends very much upon the reliability of the accountant information and the original receipt and other documents affects the reliability very much,so the author in the article thinks that the accountants are to be responsible for the reliability of any information and documents provided and further elaborates on the legal issues arising therefrom.

市场经济对会计信息具有依赖性。而原始凭证的质量严重制约着会计信息的真实性。本文认为经济业务的职能部门作为原始凭证的提供者,他们也应对会计信息的真实性承担责任,为此应当完善原始凭证的法律制度。

The normalization of the accountants' action is solved in the new Accountancy Law and the accountabilities of the unit leaders are also clearly definited.This Accountancy law shows its dynamics of controling the dummy accounting information.The Accountancy Law as the basic economic law not only strengthens accounting management,but also improves the tax management.

新《会计法》着力解决了会计行为规范化问题、突出强调了单位负责人的会计责任、加重加大了治理虚假会计信息的力度。作为我国的根本经济大法 ,新《会计法》的实施 ,不仅对于加强会计管理工作具有直接的作用 ,而且对于加强税务管理工作也具有极为重要的现实意义。

Accounting information is the important basis for the decisions made by the users of accounting statements. Objectivity and authenticity is the most basic requirement to the accounting information quality. Distortion of accounting information may do great harm to the nation and the general public. The new accounting law has been revised perfectly and clearly in view of the problems in the original accounting law such as the main body of accounting responsibility is undefined, the “double social status”of accounting...

Accounting information is the important basis for the decisions made by the users of accounting statements. Objectivity and authenticity is the most basic requirement to the accounting information quality. Distortion of accounting information may do great harm to the nation and the general public. The new accounting law has been revised perfectly and clearly in view of the problems in the original accounting law such as the main body of accounting responsibility is undefined, the “double social status”of accounting personnel is not reasonably sited, the accounting law enforcement agency's duties are not clear, The punishment dynamic to the illegal accounting activities is not enough to keep a lookout and cure the distortion of accounting information effectively, etc.. The new accounting law has enhanced duties of the person in charge of unit and the punishment of illegal activities. Carrying out the new accounting law wll help to further standardize accounting activities and to thoroughly cure the distortion of accounting information.

会计信息是报表使用人重要的决策依据 ,客观真实性是对会计信息质量的最基本要求。会计信息失真将会对国家、社会公众造成极大的危害。新修订的《会计法》针对原《会计法》中规定的会计责任主体不明确、对会计人员不合理的“双重身份”定位、会计法执法部门的职责不清、对违法会计行为的惩治力度不够 ,不能有效防范和治理会计信息失真等问题加以完善、明确 ,加大了单位负责人的责任和对违法行为的惩治力度。认真贯彻实施新《会计法》将有利于进一步规范会计行为 ,彻底解决会计信息失真问题。

 
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