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会计信息制度
相关语句
  accounting information system
     Lack of Faithfulness of Accounting Information System
     浅析会计信息制度性失真
短句来源
  “会计信息制度”译为未确定词的双语例句
     Analysis on systematic distortion of accounting information
     会计信息制度性失真的剖析
短句来源
     An Exploration of a Multi-level Accounting Information Disclosure System
     建立我国多层次会计信息制度的探讨
短句来源
     In this section,the variation of system of accounting information disclosure in western countries is reviewed,then,the arrangement of thesystem in our country is infrodueed,furthermore,the existing problems of listed companies in accounting information disclosure is also raised.
     本部分回顾了西方国家会计信息披露制度的变迁,介绍了我国会计信息制度的安排,进而提出我国上市公司会计信息披露中存在的问题。
短句来源
     Chapter two combines the related cases of distorted accounting information, analyses the accounting professionaljudgment of listed companies in our country on the basis of system, and finally proposes the author's opinions on the formulation foundation of accounting standards in our country and the required fundamental characteristics of high quality accounting standards;
     第二章结合会计信息制度性失真有关案例,从制度上对我国上市公司会计职业判断进行分析,并提出我国会计准则的制定基础和高质量会计准则应该具备的几个特征;
短句来源
     The Enterprise Accounting System officially issued by the Ministry of Finance on December 29, 2000 effectively coordinates the Chinese accounting system and international accounting practice and fully embodies the containment of the institutional distortion of accounting information.
     财政部于2000年12月29日正式发布的《企业会计制度》对中式会计制度与国际会计惯例进行了有效接轨,充分体现了对会计信息制度性失真的遏制。
短句来源
  相似匹配句对
     Chats the accounting information revolution
     会计信息革命
短句来源
     Limitation of Information on Accounting
     会计信息的局限性
短句来源
     Information
     信息
短句来源
     Information model of construction machinery CAID
     信息
短句来源
     Institutional Handicaps
     制度障碍
短句来源
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  accounting information system
An action-based research methodology is used to investigate the practice of intervention, and a case study described in which the approach was used in relation to problems arising in a computer-based accounting information system.
      
All participating hospitals used the Transition cost accounting information system.
      
Course coverage includes the components of an accounting information system and its relationship to the management information system within the firm.
      
Extensive data on outcomes can be obtained from billing records, shipment information, and other aspects of the accounting information system.
      
She is professor of Accounting Information System at the Faculty of Economics, University of Genoa.
      
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The article is based on systematic distortion,in accordance with the requirement of accounting information quality,analyzing accounting standards,accounting code,accounting system and the influence of property right system upon accounting information quality,emphasizing the cause of accounting information distortion by the imperfect system.

本文从会计信息的制度性失真的角度出发 ,按照会计信息质量方面的要求 ,分析了会计准则、会计法规、会计制度及产权制度对会计信息质量的影响 ,强调是制度的不完善造成的会计信息的失真。最后 ,笔者认为提高会计信息质量 ,应做到 :(1)进一步完善会计准则 ,缩小会计政策选择的空间范围 ;(2 )会计准则、法规制定时 ,减少其本身的不确定性 ;(3)贯彻《会计法》 ;(4 )明晰产权 ,解决信息不对称对会计信息的影响。

Based on the events' institution environment analysis of unreal accounting information of Yen Guangxia, Mai Kete, Enron and WorldCom, the paper indicates the institution environment reasons of unreal accounting information, such as incomplete administrative structure of legal persons, enforcing the law not\|strictly, careless punishment, and loss of credit. After the analysis the situations of affairs, some conclusions are put forward.\;

 由银广厦、麦科特、安然(Enron)、世通公司(WorldCom)等会计造假案引发的风波,严重影响了证券市场的健康发展.本文从制度因素入手,分析了会计信息失真的企业内部环境和外部环境原因:公司治理结构的不完善,执法不严,处罚力度不大,社会信用缺失等.为此,本文提出构建真实的会计信息的制度环境:进一步明晰产权、完善董事会制度、严肃法制、建立民事赔偿制度,完善公司治理结构等.

The Enterprise Accounting System officially issued by the Ministry of Finance on December 29, 2000 effectively coordinates the Chinese accounting system and international accounting practice and fully embodies the containment of the institutional distortion of accounting information. However, the new Enterprise Accounting System remains to be improved in such aspects as overcoming uncertainty and perfecting information disclosure system.

财政部于2000年12月29日正式发布的《企业会计制度》对中式会计制度与国际会计惯例进行了有效接轨,充分体现了对会计信息制度性失真的遏制。但新《企业会计制度》尚需从克服不确定性、健全信息披露制度体系等方面加以完善。

 
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