1) accounting change
会计变更
1.
This paper makes research on the accounting change behaviors of Chinese listed companies in year 2003,and finds out the difference between various accounting change behaviors,among which accounting policy change behaviors tends to increase profit while accounting estimate and error correction behaviors tend to decrease profit;At the same time.
本文研究了2003年中国上市公司的会计变更行为,发现会计政策变更倾向于调高利润,而会计估计变更和会计差错更正则更多体现为调低利润,同时,3种会计变更公司的财务特征体现出了一定的差异,尤其会计估计变更和会计差错更正公司的负债比率较高,短期偿债能力较差。
2.
Taking accounting change standard as example.
会计准则的全球趋同已是不可阻挡的历史潮流,本文以各国常见的经济事项会计变更为例,对美国和澳大利亚有关会计准则的国际趋同情况作了介绍,并对我国相关准则的修订提出了建议。
3.
As they have more rights of accounting policies and accounting estimates change, Chinese listed companys take more and more accounting change behavior.
在会计政策和估计存在较大可选择空间背景下,上市公司会计变更行为越来越多。
2) accounting changes
会计变更
1.
This article has enumerated the listed company in which accounting changes in 2001-2004 year.
本文列举了从2001￣2004年以来发生会计变更的上市公司。
3) change in accounting estimate
会计估计变更
1.
This?paper tests market efficiency through examining its capability to identify the essence of change in accounting estimate.
本文通过考察市场能否识别会计估计变更的实质来验证市场有效性。
4) accounting estimate change
会计估计变更
1.
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
5) accounting policy change
会计政策变更
1.
Contrast analysis on accounting process of between accounting policy change and major accounting mistake;
会计政策变更与重大会计差错会计处理对比分析
2.
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
6) mandatory accounting changes
强制性会计变更
1.
We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.
研究结果表明,我国强制性会计变更与自发性会计变更具有相关性。
2.
This paper is a study of the relationship between voluntary accou nting changes and mandatory accounting changes based on the samples of 1498 listed companies,among which voluntary accounting changes happened in 2007.
本文以2007年上市公司1498家发生自发性会计变更的公司为样本,对自发性会计变更与强制性会计变更的相关性进行研究。
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