1) false estimation
虚假估计
2) spurious impulse
虚假计数
3) estimable hypothesis
可估计假设
4) false accounting information
虚假会计信息
1.
On the application of the expert system to discerning false accounting information;
运用专家系统识别虚假会计信息的探索
2.
A Study on Civil Liability of False Accounting Information in Listed Company;
上市公司虚假会计信息民事责任问题研究
3.
Based on the integration of artificial intelligence ideas and detection of false accounting (information),we provide the conception which is to identify the false accounting information,that is,in virtue of (intellectualized) support system.
将计算机人工智能理念与虚假会计信息发现机制相结合,提出识别虚假会计信息智能化的设想,即引入智能决策支持系统的构想。
5) false audit report
虚假审计报告
1.
Because of fault or cheat,certified public accountants show false audit reports and they should bear certain civil liability.
注册会计师出具虚假审计报告通常是由于过失或欺诈,无疑应承担一定的民事责任。
2.
The article begins with the case of Daqing Lianyi Stocks,then analyses the inside story of the false audit report on the case presented by Haerbin Accounting Firm in 1997,and finally sums up,from this case,some constructive points concerning reducing audit risk.
本文从大庆联谊股票案谈起 ,分析了哈尔滨会计师事务所对大庆联谊1997年年报虚假审计报告的内幕 ,总结了案件对减少审计风险的几点启迪。
6) false fiscal presentations
虚假会计陈述
1.
In the stock market false fiscal presentations of listed companies audited by certified accountants have violated the principle of keeping fair,open and just and made great loss to investors.
本文依据《最高人民法院关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》对虚假会计陈述给投资者造成的损失进行认定,并进而讨论了为其审计的注册会计师应承担的法律责任。
补充资料：编造并传播证券、期货交易虚假信息罪
编造并传播证券、期货交易虚假信息罪：指编造并且传播影响证券、期货交易的虚假信息，扰乱证券、期货交易市场，造成严重后果的行为。
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