1) accounting rules
会计规则
1.
Study on the Contract Nature of Accounting and the Change of Enterprise Accounting Rules;
会计的契约本质与企业会计规则变迁研究
2.
The top priority of anti-dumping wars in China should be taken to realize the gap between the accounting rules of China and international anti-dumping laws promptly,establish the accounting principles in line with international practices,develop the accuracy, comparability,fairness of the accounting information of the companies,.
正视我国会计规则与国际反倾销法的差距,尽快建立与国际接轨的会计制度,提高企业会计信息的真实性、可比性、公允性,建立反倾销竞争对手会计信息库,加强国际法务会计知识培训,建立反倾销会计保护机制,是我国反倾销之战的当务之急。
3.
This paper mainly discusses issues about accounting rules and consciousness to obey them in a theoretic and realistic angle from tremendous phenomena of violation from rules in social lives.
本文着重从现实生活中存在着大量的违规现象来讨论会计规则和树立会计规则意识这一重要的理论和现实问题。
2) accounting rule
会计规则
1.
Characteristics of Stakeholders Participation to Accounting Rule Setting:Based on Survey Data;
利益相关者对会计规则制定的参与特征——基于调查数据的实证分析
2.
Then,it puts forward that accounting rules are statements about accountants conducts——whether they behave properly or not.
本文从会计学学理的视角出发,对会计规则这一会计基础概念做出界定和解释,提出会计规 则是一个有关会计人员行为应当与否的命题。
3) the right of making accounting rules
会计规则制定权
1.
It is a contract about the right of making accounting rules.
会计规则制定权是一项合约安排,它经历了由经营者独享会计规则制定权转向由政府享有通用会计规则制定权,经营者享有剩余会计规则制定权。
4) right of executing accounting rules
会计规则执行权
1.
The residual claim is entitled to the manager by contractual management of enterprise and the right of determining residual accounting rules and right of executing accounting rules are also entitled to manager by accounting contractual management.
现代企业合约安排规定经营者享有企业剩余索取权,而会计合约安排规定经营者享有剩余会计规则制定权与会计规则执行权,这种经营者既分享企业剩余又控制剩余计量的制度安排,构成了会计信息失真的制度逻辑。
6) Accountant's Report Rules
会计师报告规则
补充资料：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》 第10条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条