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secret reserve
相关语句
  秘密准备金
     we should strengthen the precaution and disclosures of the secret reserve;
     加强对秘密准备金的防范与披露;
短句来源
  秘密准备
     Briefly Talk About the Secret Reserve in Accounting
     浅谈会计中的秘密准备
短句来源
     China's "accounting system for business enterprises" provides that enterprises should following prudence principle in accounting auditing,that is,neither over-evaluate assets or income nor count less debts or expenses,nor propose secret reserve.
     我国《企业会计制度》规定“企业在进行会计核算时,应当遵循谨慎性原则的要求,不得多记资产或收益,少记负债和费用,但不得计提秘密准备”。
短句来源
     However,there is no definition about secret reserve in the system,neither in the international accounting standards nor Western accounting theory.
     我们在国际会计准则和西方会计理论中也很难找到秘密准备的定义。
短句来源
     This paper analyzes the problems mentioned above,points out the advantages and disadvantages of secret reserve,and proposes specific measures to "secret reserve".
     本文将通过分析以上问题,指出秘密准备的优缺点,提出应对“秘密准备”的具体措施。
短句来源
  相似匹配句对
     That is the secret .
     这便是不作为犯罪因果关系的真相。
短句来源
     Briefly Talk About the Secret Reserve in Accounting
     浅谈会计中的秘密准备
短句来源
     we should strengthen the precaution and disclosures of the secret reserve;
     加强对秘密准备金的防范与披露;
短句来源
     The Secret of Happiness
     幸福的奥秘
短句来源
     The Right of Reserve
     沉默的权利
短句来源
查询“secret reserve”译词为用户自定义的双语例句

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  secret reserve
We removed items that remained unsold due to high starting prices or secret reserve prices.
      
We do not address the issue of a secret reserve in this paper.
      
The idea here is that the low minimum bid attracts more bidders, and the secret reserve price serves as insurance against low closing prices.
      
The fees for the secret reserve price auctions are fully refundable if the item is sold.
      
They also reported that secret reserve price auctions reduced the probability of a sale.
      
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The science of the accounting system standards within itself in our country is not good enough: The variety of the accounting policy choice enlarges the possibility of false accounting information;the modification of the fair value in certain accounting system affects the relevance of accounting information;current accounting system will result in the problem of the secret reserve.Facing this: we can solve the problems caused by the malicious use of accounting method option by the ideas of principles-based...

The science of the accounting system standards within itself in our country is not good enough: The variety of the accounting policy choice enlarges the possibility of false accounting information;the modification of the fair value in certain accounting system affects the relevance of accounting information;current accounting system will result in the problem of the secret reserve.Facing this: we can solve the problems caused by the malicious use of accounting method option by the ideas of principles-based approach;we should strengthen the precaution and disclosures of the secret reserve;and adopt the fair value in accounting measurement on the basis of certain supervision and stipulation.

关于我国会计制度自身存在的缺陷主要体现在几方面:会计政策选择的多样性加大了会计信息失真产生的可能性;投资者、债权人据以做决策的现金流量信息不够充分;对涉及公允价值的会计制度规范的修改影响了我国会计信息相关性;现行会计制度有可能会造成秘密准备金的问题。对此,可以通过原则导向的思路来解决会计处理方法选择权被恶意利用的问题;加强对秘密准备金的防范与披露;在有一定监控约束的基础上采用公允价值进行计量。

The accounting system stipulates that enterprises termly or at the end of every year at least,check in an all-round way to every assets,estimate losses that every assets may take place reasonably,that is,neither over-evaluate assets or income neither,nor the less debts or the expenses to count,thus avoid increasing enterprise's empty profit.But in practice,some enterprise utilized the accounting regulation flexibility,person who perfect of criterion,plan to achieve the goal of handling the accounting profit...

The accounting system stipulates that enterprises termly or at the end of every year at least,check in an all-round way to every assets,estimate losses that every assets may take place reasonably,that is,neither over-evaluate assets or income neither,nor the less debts or the expenses to count,thus avoid increasing enterprise's empty profit.But in practice,some enterprise utilized the accounting regulation flexibility,person who perfect of criterion,plan to achieve the goal of handling the accounting profit through the assets reducing value.This paper starts with abusing the assets reducing value in enterprises,announces with the instance enterprises' count the intention of proposing secret reserve,in order to cause the insider's attention.

会计制度规定企业定期或者至少于每年年度终了,对各项资产进行全面检查,合理地预计各项资产可能发生的损失,并计提资产减值准备,既不高估资产或收益,也不少计负债或费用,从而避免虚增企业利润。但在实务中,一些企业却利用会计法规准则中的原则性,通过资产减值准备达到操纵会计利润的目的,本文即是从企业滥用资产减值入手,以实例来揭示企业计提秘密准备的意图,以引起业内人士的重视。

China's "accounting system for business enterprises" provides that enterprises should following prudence principle in accounting auditing,that is,neither over-evaluate assets or income nor count less debts or expenses,nor propose secret reserve.It also stipulates that abuse of accounting estimate should be regarded as significant accounting error and be dealt with by significant accounting error correction method.The purpose is to prevent using prudence principle to regulation profits.However,there is...

China's "accounting system for business enterprises" provides that enterprises should following prudence principle in accounting auditing,that is,neither over-evaluate assets or income nor count less debts or expenses,nor propose secret reserve.It also stipulates that abuse of accounting estimate should be regarded as significant accounting error and be dealt with by significant accounting error correction method.The purpose is to prevent using prudence principle to regulation profits.However,there is no definition about secret reserve in the system,neither in the international accounting standards nor Western accounting theory.This paper analyzes the problems mentioned above,points out the advantages and disadvantages of secret reserve,and proposes specific measures to "secret reserve".

我国《企业会计制度》规定“企业在进行会计核算时,应当遵循谨慎性原则的要求,不得多记资产或收益,少记负债和费用,但不得计提秘密准备”。同时还规定,如果企业滥用会计估计,应当作为重大会计差错,按照重大会计差错更正的方法进行会计处理。其目的是为了防止企业利用谨慎性原则调节利润。但是,制度中并未对秘密准备作出定义。我们在国际会计准则和西方会计理论中也很难找到秘密准备的定义。本文将通过分析以上问题,指出秘密准备的优缺点,提出应对“秘密准备”的具体措施。

 
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