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会计稳健性原则
相关语句
  accounting conservatism principle
     Empirical Study on the Incentives of Accounting Policy Choice in our Listed Companies --Illustration of the Use of Accounting Conservatism Principle
     我国上市公司会计政策选择动机的实证分析——以会计稳健性原则的应用为例
短句来源
     Accounting conservatism principle is a guide to establishing accounting policies. Whether accounting conservatism principle can be carried out efficiently or not has a great relationship with the consequences of accounting policy.
     会计稳健性原则是会计政策制定的向导,会计稳健性原则是否得到有效的贯彻与会计政策的实施效果息 息相关。
短句来源
  accounting sound principle
     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
  “会计稳健性原则”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
     TALKING ABOUT THE PRINCIPLE OF THE ACCOUNTANTS PRUDENCE
     论会计稳健性原则
短句来源
     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.
     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。
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
  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
     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
     On the Application of Steady Principle in Accounting
     稳健性原则会计中运用的研究
短句来源
     Application for Steady Principle in Accouting
     稳健性原则会计中运用的研究
短句来源
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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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