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accounting information content
相关语句
  会计信息含量
     Positive study on accounting information content and stock price reaction of interim financial report of listed company
     上市公司中期财务报告会计信息含量与股价反应的实证研究
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  “accounting information content”译为未确定词的双语例句
     We refer to the accounting information quality standards which guide working out accounting standards as accounting information content quality standards; we refer to the accounting information quality standards with which authority organizations evaluate enterprise accounting information as accounting information release quality standards.
     指导会计准则制定的会计信息质量标准 ,称为会计信息内容的质量标准 ,权威机构在监管会计信息披露的质量时 ,用来评价企业所披露的会计信息质量的标准 ,称为会计信息披露的质量标准。
短句来源
  相似匹配句对
     Study of accounting information system's teaching content
     会计信息系统教学内容的探讨
短句来源
     Information content of accounting and its development as a major
     试论会计的信息含量和会计专业建设
短句来源
     The Accounting Information on Network
     析会计信息网络化
短句来源
     On the Asymmetry of Accounting Information
     试论会计信息的不对称性
短句来源
     On Information Content of the Press
     论新闻信息量
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The objective of financial statements is to provide useful information for evaluating the accountability of the economic entities. While the objective of financial reporting and financial accounting is to offer usefulness for policy decisions, which is the indirect objective of financial statements. Besides the four basic postulates of financial statements generally recognized, there are at least two more postulates: "transactions or events having occurred" and "accrual basis and cash flow basis". We refer to...

The objective of financial statements is to provide useful information for evaluating the accountability of the economic entities. While the objective of financial reporting and financial accounting is to offer usefulness for policy decisions, which is the indirect objective of financial statements. Besides the four basic postulates of financial statements generally recognized, there are at least two more postulates: "transactions or events having occurred" and "accrual basis and cash flow basis". We refer to the accounting information quality standards which guide working out accounting standards as accounting information content quality standards; we refer to the accounting information quality standards with which authority organizations evaluate enterprise accounting information as accounting information release quality standards. We should not mix up the two different types of standards. The measurement attribute of financial statements is transaction price, which is decided by the objective of financial statements.

财务报表的目标是为评价受托经济责任提供有用的信息 ,而决策有用性是财务报告和财务会计的目标 ,它只是财务报表的间接目标。财务报表的基本假设 ,除了公认的四项 ,至少还有“已发生交易或事项假设”、“权责发生制和现金流量制假设”两项。指导会计准则制定的会计信息质量标准 ,称为会计信息内容的质量标准 ,权威机构在监管会计信息披露的质量时 ,用来评价企业所披露的会计信息质量的标准 ,称为会计信息披露的质量标准。不应将这两个标准等同起来。财务报表的计量属性是交换价格 ,这是由财务报表的目标决定的

In recent years,quantitative studies for the harmonization effect of China accounting standards (CAS) with International Accounting Standard(IAS)have increased rapidly.However,there exist many differences and even conflicts of the conclusions in the key points,sample and variable selection and period,and methods adapted.Those thus make the academic contributions and practical value of the studies debatable.This paper reviews the literature on quantitative research related to the harmonization effect of CAS with...

In recent years,quantitative studies for the harmonization effect of China accounting standards (CAS) with International Accounting Standard(IAS)have increased rapidly.However,there exist many differences and even conflicts of the conclusions in the key points,sample and variable selection and period,and methods adapted.Those thus make the academic contributions and practical value of the studies debatable.This paper reviews the literature on quantitative research related to the harmonization effect of CAS with IAS from the following four aspects:the harmonization degree of the items in specific standards,the comparison of accounting numbers,the differences of the accounting information content,and the differences in the quality of reported earnings based on both CAS and IAS.The review explores the development and limitations of these studies in order to benefit the international development of CAS.This paper also puts forward suggestions for future research.

近年来,检验我国会计准则国际协调效果的量化研究日益增多,但由于研究的切入点、样本、变量及期间的选择和采用的方法不同,结论存在诸多差异甚至相互矛盾,以致这些研究的理论价值和现实意义有待于深入探讨。本文首次系统地分类探讨我国会计准则国际协调效果的量化研究,从我国会计准则与国际会计准则具体条款的协调程度,以及基于我国会计准则和国际会计准则编制的会计报表数据差异、会计信息含量差异和会计盈余质量差异四个方面,对我国会计准则国际协调效果量化研究的文献进行了回顾,最后对全文进行了总结并对后续研究提出建设性意见。

 
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