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   会计稳健性 的翻译结果: 查询用时:0.478秒
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会计稳健性
相关语句
  accounting conservatism
     The paper uses the relevant data 1993-2003 for an analysis of the accounting conservatism of Chinese listed companies and their industry characteristics.
     为分析中国的会计稳健性在实证上的特征,本文采用中国上市公司1993~2003年的数据,运用basu(1997)模型,计算了上市公司分年度的会计稳健性以及行业特征。
短句来源
     Empirical Research on Corporate Governance and Accounting Conservatism
     公司治理机制对会计稳健性影响之实证研究
短句来源
     Corporate Governance and Accounting Conservatism
     公司治理与会计稳健性——基于上市公司的实证研究
短句来源
     Watts (2003) regards contracting,as the prime explanation for accounting conservatism,but it is dif- ficult to find direct empirical evidence.
     Watts(2003)认为契约需求是导致会计稳健性的主要原因,但难以找到直接的经验证据。
短句来源
     For companies issuing both A- and B- shares, the accounting conservatism is no significant difference with those of only A shares.
     发行有B股的企业,会计稳健性与只有A股的企业没有显著差异。
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  “会计稳健性”译为未确定词的双语例句
     Accounting solidity plays an important role in corporate governance.
     会计稳健性在公司治理中具有重要作用,为量度在公司治理中会计稳健性的应用程度。
短句来源
     The Application Analysis of the Steady Principle of Accounting
     会计稳健性原则的应用分析
短句来源
     Prudential Supervision and Accounting Soundness of Insurance Industry:Evidence from International Non-life Insurance Companies
     保险业的审慎监管与会计稳健性——来自国际非寿险公司的经验证据
短句来源
     Based on basu (1997) model, the author interprets conservatism as resulting in earnings reflecting ‘bad news’ more quickly than ‘good news’.
     本文运用basu(1997)模型,将会计稳健性定义为会计报告对坏消息的确认比好消息更及时,探讨了有关公司治理的几个重要因素对会计稳健性的影响。
短句来源
     Steady principle require that accounting management be dealt with prudent attitude.
     会计稳健性原则又称谨慎性原则 ,要求人们在会计处理上应保持理智谨慎的态度 ,尽可能选用一种不虚增利润和夸大所有者权益的会计处理方法。
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  相似匹配句对
     Review of Research on the Accounting Conservatism
     会计稳健性研究述评
短句来源
     TALKING ABOUT THE PRINCIPLE OF THE ACCOUNTANTS PRUDENCE
     论会计稳健性原则
短句来源
     Robustness of the Least Squares Estimation
     LSE的稳健性
短句来源
     Accounting Based on Theory of Constraints
     TOC会计
短句来源
     Accounting for Natural Resources
     自然资源会计
短句来源
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  accounting conservatism
The Demand for Accounting Conservatism for Management Control
      
Accounting Conservatism and the Relation Between Returns and Accounting Data
      
A positive coefficient on change in lagged operating assets implies accounting conservatism associated with the application of accounting rules to operating assets in place.
      
Asymmetric timeliness tests of accounting conservatism
      
In particular, it has been noted that accounting conservatism may result in an upward bias of ROI, relative to the underlying IRR.
      
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The principle of the accountant s prudence is to meet the needs of the development of the commodity economy; is the product of the development of commodity economy. With the further development of the marketing economy, the risk of business management is increasing constantly. The advantage of the principle of prudence is reflected apparently.

会计稳健性原则是适应商品经济发展的需要,是商品经济发展到一定阶段的产物。随着市场经济的深入发展,企业经营风险会不断增加,稳健性原则的优点会更加明显的体现出来。

The application of sound principle is decided by the accounting environment in which financial accounting exists and restricted by the characteristic of accounting itself. In the course of application, sound principles bring about negative effects to accounting information and decrease the truth value and quality of accounting information. Hence, we should take effective measures to control the negative effects and make full use of it.

稳健性原则的应用由财务会计所依存的会计环境所决定,也是使用会计信息的利益关系人的要求,同时也被财务会计自身特点所制约。稳健性原则在现行财务会计中集中体现为对“八项准备”的计提。但稳健性原则在应用中会给会计信息带来负面影响,降低了会计信息的真实性和会计信息质量。因此,必须采取有力措施把握好这些负面影响,用好会计稳健性原则。

The principle of stability is created and developed under a certain economic environment.Following the principle is of vital importance not only to the quality of accounting information but also to the sustained growth of enterprises.When it comes to the career assessment against the uncertain elements confronting the enterprises,what the principle in accounting involves is that enterprises should exercise due caution and estimate diverse risks and losses,neither overestimating assets and earnings,nor underestimating...

The principle of stability is created and developed under a certain economic environment.Following the principle is of vital importance not only to the quality of accounting information but also to the sustained growth of enterprises.When it comes to the career assessment against the uncertain elements confronting the enterprises,what the principle in accounting involves is that enterprises should exercise due caution and estimate diverse risks and losses,neither overestimating assets and earnings,nor underestimating liability and expenditure.The principle of stability is reflected in such aspects as asset definition,confirmation of asset devaluation,virtual asset management and the earnings of debt recombination in new accounting system.

稳健性原则是在一定经济环境下产生和发展起来的,遵循会计的稳健性原则不仅直接关系到会计信息的质量问题,而且对企业能否持续稳定地发展构成重大影响。稳健性原则要求在会计核算工作中坚持稳健性原则,要求企业面临不确定因素的情况下作出职业判断时,应当保持必要的谨慎,充分估计到各种风险和损失,既不高估资产或收益,也不低估负债和费用。新会计制度资产定义、资产减值确认、虚拟资产处理、债务重组收益的处理等很多方面都充分体现了稳健性原则。

 
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