1) accounting conservatism
会计稳健性
1.
Research on Accounting Conservatism Based on Managerial Incentives Considerations;
基于管理层激励的会计稳健性研究
2.
In the patterns of accounting conservatism in corporate governance context, accounting conservatism is found to increases along with bank financings, meanwhile decreases along with the state ownership ratio.
会计稳健性是财务报告的一个重要特征和惯例,已成为会计盈余的重要质量特征之一。
3.
The paper uses the relevant data 1993-2003 for an analysis of the accounting conservatism of Chinese listed companies and their industry characteristics.
会计稳健性(accountingconservatism)是财务报告的一个重要特征和惯例。
2) accounting conservatism principle
会计稳健性原则
1.
Whether accounting conservatism principle can be carried out efficiently or not has a great relationship with the consequences of accounting policy.
会计稳健性原则是会计政策制定的向导,会计稳健性原则是否得到有效的贯彻与会计政策的实施效果息 息相关。
4) Accounting conservatism
会计稳健
1.
Based on the Watts(2003) that four factors influence accounting conservatism, the paper investigates the characteristics of listed companies in China from 1992 to 2007, and tests the influences of accounting rule, auditor\'s risks and the demand of banks on the accounting conservatism.
本文以Watts(2003)有关会计稳健的四大影响因素为基础，主要研究了我国上市公司1992-2007年会计稳健特征，讨论了会计制度、审计师风险与债权人需求对我国上市公司会计稳健的影响。
5) Robust design
稳健性设计
1.
Application of Robust Design Method to the Optimal Design for Process Parameters of High Na/Al Cryolite;
稳健性设计技术在高分子比冰晶石工艺参数优化设计中的应用
2.
Grey relation grade for the analysis of robust designs with dynamic characteristics
基于灰色关联度的动态稳健性设计
3.
The robust design method was used to develop the prescription of the emulsion for photochromatic paper.
应用稳健性设计技术研究了彩色相纸用乳剂的配方。
6) robustness of design
设计稳健性
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