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   现行的财务会计 的翻译结果: 查询用时:0.273秒
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现行的财务会计
相关语句
  current financial accounting
     The current financial accounting cannot supply the shareholder with complete information about equity dilution.
     现行的财务会计不能向股东提供完整的权益稀释信息。
短句来源
     Therefore, in order to adapt to the business environment where executives participate in the sharing of claim to firm's residue, the current financial accounting concepts and model should be reformed, and the new concept of non-shareholder owners should be built.
     为此 ,应革新现行的财务会计观念与模式 ,建立非股东所有者的新概念 ,使之适应企业经理人参与现代企业剩余索取权分享的现实。
短句来源
     Based on the"Resource-based theory",intangibles are more important than tangibles in strategic status. But in current financial report model,the financial status of intangible is lower than tangibles because of the restrictions of property rights reflecting"material capital supremacies",current financial accounting model and proprietary cost of information disclosure.
     依据战略管理领域“资源基础论”的基本思想,无形资产的战略地位远远高于有形资产,然而由于“物质资本至上”的产权制度、现行的财务会计模式和信息披露“专有成本”的制约,在现行的财务报告模式下,无形资产信息没有得到应有的反映和披露,其财务地位远远低于有形资产。
短句来源
     We argue that current financial accounting model should be improved to encourage the information disclosure of intangibles.
     为此,必须改进现行的财务会计模式,以增进无形资产信息的披露。
短句来源
     However, because of the restriction of the property rights, current financial accounting model and the proprietary cost for information disclosure, there is severe deficiency in information disclosure of intangible assets, therefore, resulting in negative influence on the investors' decision, on the effective operation of the financial market and on the optimized deployment of the social resources.
     然而由于“物质资本至上”的产权制度、现行的财务会计模式以及信息披露“专有成本”等因素的制约,无形资产信息披露存在着严重不足,由此对投资者决策、资本市场的有效运行以及社会资源的优化配置产生严重的负面影响。
短句来源
  “现行的财务会计”译为未确定词的双语例句
     Meanwhile the logistics cost is accounted separately and from the point of management accounting by applying Activity-Based Costing.
     这种方法虽然在常规成本核算之外对物流成本进行单独核算,但既不违反现行的财务会计制度,又将物流成本纳入了管理会计体系,利于对物流成本进行管理与控制。
短句来源
     Then the article analyses and evaluates the existing models of measurement and reporting of intellectual capital Finally, it brings forward some ways of make up the perfect frame of measurement and reporting of intellectual capital.
     本文首先从知识资本特征出发,提出应将知识资本放在现行的财务会计报告框架外单独地予以计量报告,然后对现存的知识资本计量报告模型进行了分析评价,最后初步提出完善的知识资本计量报告框架的构建思路。
短句来源
     Currently our country's system of financial accounting blocks the development of it.
     我国现行的财务会计体系不能适应衍生金融市场的发展。
短句来源
     Compared with dynamic futures market, future accounting theories and practical research in china are both out of date, and financial derivatives including forward exchange possess quite different features, their accounting features and characters become quite different. Current financial & accounting theories and framework can hardly content those features and characters, mainly on accounting confirmation, measurement and disclosure.
     与蓬勃发展的金融期货市场相比,我国期货会计理论与实务研究和规范均相对滞后了,包括期货交易在内的金融衍生产品具有与以往交易的商品截然不同的特点,其会计特征和会计属性也显着不同,现行的财务会计理论和框架已经对其难以容纳,主要表现在对衍生金融工具的会计确认、计量和披露上。
短句来源
     This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
     现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要,因而不能正确地对物流外包业务的成本进行度量。
短句来源
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  相似匹配句对
     On Improvement of Current Financial Accounting Report
     浅议现行财务会计报告改进
短句来源
     Chapter Two An Overview of the Internal Control System of Property Insurance Companies
     财务会计控制;
短句来源
     Discuss the limitation and improving means on disclosing information of the current financial report
     论现行财务会计报告信息披露局限性及改进措施
短句来源
     Reflections on Effective Improvement of the Information Quality in the Current Financial Accounting Reports
     提高现行企业财务会计报告信息质量设想
短句来源
     Research on the Limitation and Improvement of the Present Financial Accounting Statement System in Our Enterpriese
     我国企业现行财务会计报告局限性及其改进研究
短句来源
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  current financial accounting
A number of current financial accounting issues and the financial accounting standard setting process will be discussed and examined.
      
A survey of significant research in financial accounting, culminating with current financial accounting research questions and methods.
      


Though variable costing is a western capitalism country's product,it has many advantages with respect to controlling cost,short-range decision and appraising results.Due to the deeping of business management,absor- ption costing being adopted in current finacial accounting don't satisfy the needs of the internal business management in some aspects.In order to give consideration to boththe needs of the internal business management and the stipulation unified by our country,ortiy thus we ought combine variable...

Though variable costing is a western capitalism country's product,it has many advantages with respect to controlling cost,short-range decision and appraising results.Due to the deeping of business management,absor- ption costing being adopted in current finacial accounting don't satisfy the needs of the internal business management in some aspects.In order to give consideration to boththe needs of the internal business management and the stipulation unified by our country,ortiy thus we ought combine variable costing with absorption costing into one and use it in practice. This paper attempts to present a costing model at the base of the variable costing,by which,the information provided by absorption costing can been gained.

变动成本法虽是西方资本主义国家的产物,但它在成本控制、短期决策、业绩评价等方面有其独特的优点。随着企业管理的不断深化,现行财务会计采用的全部成本法在某些方面已不能适应企业内部管理的需要。为了兼顾企业内部管理和国家统一规定的要求,只有将变动成本法和全部成本法合为一体,结合运用。本文试图探索一套以变动成本法为基础,同时求得全部成本法资料的成本核算模式。

The basic postulates of accounting, accounting objective and accounting object are the key aspects to improving current financial accounting model. Firstly, We should study the correlation of them; then, with the guide of it,we can recognize the basic peates of accounting, accounting objective and accounting object in particular accounting circumstances.

会计基本假设、会计目标和会计对象是改进现行财务会计模式的切入点,在对会计基本假设、会计目标和会计对象进行重新认识时,应该从探讨三者之间的相互依存关系入手,并在此指导下结合特定的会计环境对三者进行再认识。

The current financial accounting cannot supply the shareholder with complete information about equity dilution. In order to make up for this defect, the present paper puts forward the idea of establishing dilution accounting of the shareholder′s equity, and dwells on the necessity and feasibility of its establishment in combination with the overseas research achievements in this aspect.

现行的财务会计不能向股东提供完整的权益稀释信息。为了弥补这一缺陷 ,本文提出了建立股东权益稀释会计的构想 ,并结合国外在股东权益稀释会计方面的研究成果 ,论证其必要性及可行性

 
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