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accounting mistakes
相关语句
  会计差错
     The Viewpoint on the Adjustment of Accounting Mistakes in Mid-term Financial Report
     中期财务报告中会计差错处理之我见
短句来源
     The differences in format, content and reporting time between the mid-term financial report and the yearly financial report give some reasons on the different measures to adjust the accounting mistakes.
     由于中期财务报告的报表格式、内容及编报时间等方面与年报不同,因此中期财务报告中的会计差错处理与年度财务报告中的会计差错处理会发生一些变化。
短句来源
     After doing research on the 72 couples companies in Shen and Hu markets which had the phenomena of financial restatements, this thesis found , to a certain extent,establishing auditing committee can decrease the phenomena of accounting mistakes which increase profit,but not effectively;
     本文通过深沪两市72家2004年发生财务重述的上市公司进行配对研究,发现上市公司成立审计委员会在一定程度上可以降低会计差错高报错误的发生,但效果并不显著;
短句来源
  “accounting mistakes”译为未确定词的双语例句
     The Analysis of the Reason Why the CPA Should Pay Close Attention to the Accounting Mistakes and Embezzlements
     注册会计师关注错弊的动因分析
短句来源
     This article analyses the differences of accounting cheating and accounting mistakes, lists the three types of accounting cheating, probes into the producing link of the accounting cheating in all respects and lists the specific methods of the checking of accounting cheating for the hope of the elimination of accounting cheating in social economic field.
     分析了会计舞弊与会计错误的区别,列举了会计舞弊的三种类型,并从纵向思路和横向思路来探讨会计舞弊产生的环节,详细列举了查证会计舞弊的具体方法及查证会计舞弊有哪些具体措施,达到为社会经济领域减轻会计舞弊行为造成的危害的目的。
短句来源
  相似匹配句对
     Network Accounting
     网络计费
短句来源
     Green Accounting
     环境会计初探
短句来源
     Learn From Mistakes
     从错误中学习
短句来源
     Mistakes and Irregularities
     “错误”与“舞弊”
短句来源
     The Viewpoint on the Adjustment of Accounting Mistakes in Mid-term Financial Report
     中期财务报告中会计差错处理之我见
短句来源
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The provision of the auditing standards,the effect which the accounting mistakes and embezzlements have on the auditing tests and the need of reality,all these ask the CPA pay more attention to the accounting mistakes and embezzlements.In Financial report auditing,the CPA can apply the quality,the quantity,the consequence of the accounting mistakes and embezzlements to determine the auditing procedures.As a whole,the...

The provision of the auditing standards,the effect which the accounting mistakes and embezzlements have on the auditing tests and the need of reality,all these ask the CPA pay more attention to the accounting mistakes and embezzlements.In Financial report auditing,the CPA can apply the quality,the quantity,the consequence of the accounting mistakes and embezzlements to determine the auditing procedures.As a whole,the significant accounting mistakes and embezzlements can cause the financial report’s impartiality,the CPA must pay more attention to the accounting mistakes and embezzlements,or it leads to the legal responsibility.

审计标准的规定、错弊对审计测试的影响以及现实需要都要求注册会计师在财务报表审计中必须重视对错弊的审查 ,对错弊审查所采用的审计策略往往取决于错弊本身的情况 ,这使得注册会计师不得不去考虑错弊的形 (形式 )、性质(内容 )、后果以及错弊可能引发的责任问题。从总体上讲 ,一定的错弊能够引起会计报表的不实 ,注册会计师对错弊必须关注 ,否则会引发法律责任等问题。

The differences in format, content and reporting time between the mid-term financial report and the yearly financial report give some reasons on the different measures to adjust the accounting mistakes. The article focus its attention on the steps in detail of how to make it.

由于中期财务报告的报表格式、内容及编报时间等方面与年报不同,因此中期财务报告中的会计差错处理与年度财务报告中的会计差错处理会发生一些变化。根据会计差错发生及发现的时间不同,详细说明中期财务报告中会计差错处理的具体操作。

This article puts forward the accounting proceedings, which are caused by further confirmation to the prior- period accounting mistakes, the change of the accounting policy or the subsequent events of the balance sheet, and must be adjusted to the prior-period profit and loss. Two methods are used in our current accounting practice, and all have their own merits and disadvantages. So the more acceptable that the "prior-period adjustments "subject is listed by itself in the profit distribution...

This article puts forward the accounting proceedings, which are caused by further confirmation to the prior- period accounting mistakes, the change of the accounting policy or the subsequent events of the balance sheet, and must be adjusted to the prior-period profit and loss. Two methods are used in our current accounting practice, and all have their own merits and disadvantages. So the more acceptable that the "prior-period adjustments "subject is listed by itself in the profit distribution statement.

提出了因前期会计差错、会计政策变更或资产负债表日后事项进一步确认而引起的须对以前年度损益进行调整的会计事项,处理方法。认为在本年度利润分配表中单列一项“以前年度损益调整项目”来处理余额更为合适。

 
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