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信息会计
相关语句
  information accounting
     The Research on Grounded Theory of Public Information Accounting
     公共信息会计基础理论研究
短句来源
     In the third part of this article, the author analyses the needs of accounting circumstance in the era of knowledge economy and the reflection of accounting objective to the accounting essence, then the author reaches a conclusion that the objective of public information accounting is economic connection information which is produced from the business practices of enterprises.
     文章的第三部分从适应知识经济时代会计环境要求的角度和会计对象对会计本质的反映角度分析公共信息会计对象是企业从事各项经济业务活动所产生的反映经济业务活动所形成的经济联系的信息。
短句来源
     The model of value information accounting management under the supply chain management environment is presented based on analyzing the actual accounting management pattern that can not provide the consistent,exact information for supply chain management,by exerting the value management theory.
     提出了基于供应链价值信息会计管理模式的基础模型. 分析了现行会计管理模式由于提供信息的简化、不一致、不准确,不能很好的为供应链战略服务.
短句来源
  “信息会计”译为未确定词的双语例句
     As public information, the accounting information concerns users to make decisions reliably in microcosmic and deals with the social stability and the national economy and the people's livelihood in macrocosmic.
     作为一种公共信息,会计信息微观上关乎相关使用者决策的可靠性,宏观上涉及社会稳定和国计民生。
短句来源
     The contribution of this essay depends on to think over the reason that accounting information distortion under the imperfect economy system, and adopts the research method standard analysis and the authentic proof to analyze the issue, and analyzed the influence that the burst power structure lacks fidelity to accounting information from the concentration and the performance, then putting forward that consummating the listed company's equity ownership structure comes to reduce accounting information distortion at the stage.
     文章的贡献在于从我国体制不健全的大背景下来考虑会计信息失真的原因,并采用规范分析与实证分析相结合的研究方法,从股权集中度和股权构成两方面详细分析了股权结构对会计信息失真的影响,进而提出通过完善我国现阶段上市公司股权结构来提高会计信息质量的对策建议。 关键词:股权结构会计信息会计信息失真
短句来源
     However it's also because of the same "reactive" character, with the coming of information times, the modern financial report developed from industrial ages is now strongly criticized by informationusers who blamed that it has not provided valuable information and accounting information is losing correlation.
     然而,也正是由于这种“反应性”,随着信息时代的到来,从工业时代演变而来的现行财务报告模式受到了来自各方面信息使用者的强烈批评,指责财务报告没有为信息使用者提供有价值的信息,会计信息正在失去相关性。
短句来源
     Reveal to existing human accountant, capital of information the state is summarized and appraised, on this basis, this text is it seek one knowledge enterprise human capital information transition mode that accountant reveals to attempt, namely it is and not basic states and value states that monetary laws reveal knowledge type enterprise's human capital to adopt the monetary law.
     然后对现有人力资本信息的会计披露状况进行了总结评价,在此基础上,本文试图寻求一种知识型企业人力资本信息会计披露的过渡模式,即采用货币法与非货币法相结合的方法来披露知识型企业人力资本的基本状况与价值状况。
短句来源
     And the systematic combination makes a great improvement on current accounting information theory and method,which leads to the achievement of two cues that go from beginning to end,one is “cashinflows-cash outflows=net cash flows”,the other is“revenue-expense=profit”. Both of them present enterprise information about their cash flowings and their operational performances,with the result that the uncertainty of accounting decreases greatly.
     收付制与应计制的有机结合是现代会计信息理论与方法的新高度 ,使企业会计核算同时贯穿“现金流入 -现金流出 =现金净流量” ,“收入 -费用 =利润”两条线 ,既提供企业的现金流量信息 ,又提供企业的经营业绩信息 ,会计信息的不确定性大大减少
短句来源
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  相似匹配句对
     Chats the accounting information revolution
     会计信息革命
短句来源
     Discussion on Accounting Information
     会计信息探讨
短句来源
     Information
     信息
短句来源
     Information model of construction machinery CAID
     信息
短句来源
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The false accounting information is a difficult problem to be solved in accounting field.In order to eliminate it,we must thoroughly analyze its internal cause and external cause of the production.The internal cause is that false accounting can benefit its corporation,while the external cause is that there are existing conditions for it.The internal cause leads to overflowing of false information by means of the effect of the external cause.Therefore to eliminate the false accounting information must eradiate...

The false accounting information is a difficult problem to be solved in accounting field.In order to eliminate it,we must thoroughly analyze its internal cause and external cause of the production.The internal cause is that false accounting can benefit its corporation,while the external cause is that there are existing conditions for it.The internal cause leads to overflowing of false information by means of the effect of the external cause.Therefore to eliminate the false accounting information must eradiate its origin from the external environment,in addition to coordinate the relationship of all sides.

虚假会计信息是会计界一大难以解决的问题 ,要从根本上治理 ,还必须彻底分析它产生的内因和外因。内因是它与其主体有利益关系 ,外因是有它存在的一定外部条件 ,内因通过外因的作用导致虚假信息的泛滥 ,因此 ,治理虚假会计信息除要处理好各方面的利益关系外 ,还必须从外部环境下手 ,共同治理其产生的根源

It is the essential request of accounting to offer the real and fair accounting information. However, the accounting information froud is very severe in company's practice. This paper carries on in- depth analysis of the reasons of accounting information fraud, and puts forward that the “ insider control” caused by the defect in the govermance structure of ampany is the basic reason of accounting information fraud. In order to perfect company governance and solve the problem of “ insider control” , china Securities...

It is the essential request of accounting to offer the real and fair accounting information. However, the accounting information froud is very severe in company's practice. This paper carries on in- depth analysis of the reasons of accounting information fraud, and puts forward that the “ insider control” caused by the defect in the govermance structure of ampany is the basic reason of accounting information fraud. In order to perfect company governance and solve the problem of “ insider control” , china Securities Regulatory Commission issued “ The Guiding Suggestion on Establishing Independent Director System in the Listed Company” in August, 2001. Viewing the particularity of his identity we suppose the independent director should bear certain accounting responsibility to make the accounting information more real and fair and deal with the accounting information fraud fundamentally.

提供真实公允的会计信息是会计的本质要求。但是,在现实公司经营实践中会计信息失真现象十分严重。本文针对会计信息失真的原因进行了深入分析,并提出公司治理结构中存在的缺陷所引起的“内部人控制”问题是其根本原因。为完善公司治理、解决“内部人控制”问题,2001年8月中国证监会发布了《关于在上市公司建立独立董事制度的指导意见》。我们认为,独立董事由于其身份的特殊性,应该承担起一定的会计职责,使会计信息更具有真实公允性,从根本上治理会计信息失真问题。

Nowadays, either enterprises or government has increasingly paid their attention to the healthy development of the economic relations and the management mode in the accounting market.Based on the game analysis, the paper has an emphatic analysis about the accounting market information and subject. In the end, some suggestions and countermeasures are put forward in the paper.

当前会计市场经济关系、管理模式的健康发展越来越受到企业、政府的关注。本文运用博弈论的方法 ,着重分析了会计市场信息、会计市场主体方面的内容 ,并提出相关的对策。

 
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