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会计稳健性
相关语句
  accounting conservatism
    Review of Research on the Accounting Conservatism
    会计稳健性研究述评
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
    As a whole,this finding supports contracting explanation of accounting conservatism and provides evidence for un- derstanding the accounting behaviors of insurance companies under different incentives and constraints.
    这一发现支持了会计稳健性的契约解释,为了解保险公司在不同激励约束条件下的会计行为特征提供了经验证据。
短句来源
    Growing studies suggest that accounting conservatism is the most important characteristic of financial report.
    越来越多的研究表明,会计稳健性是财务报告最重要的特征。
短句来源
    This paper comments on the latest research on the accounting conservatism systematically.
    本文系统地评论了会计稳健性研究的最新内容。
短句来源
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  “会计稳健性”译为未确定词的双语例句
    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
    The Application of Accounting Sound Principle and its Negative Effects
    会计稳健性原则的应用及其负面影响
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
    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。
短句来源
    At the end of this paper,the author points out some directions for future research.
    文章最后指出了会计稳健性未来研究的方向。
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 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。

Steady principle require that accounting management be dealt with prudent attitude.The paper analyzes how to make use of effectiveness and situation of it.

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。本文就如何运用谨慎性原则及其在我国的运用效果和状况进行了探析

 
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