2) Accounting Regulation Goal
会计监管目标
3) accounting object
会计目标
1.
On transformation of financial affairs and the choice of accounting object;
论财会工作的转型及会计目标的选择问题
2.
This paper expounds the main features and functions of the accounting object, probes into the problem of the positioning of the accounting object in our country, and analyzes on the relation between our country s accounting object and the quality characters of the accounting information.
叙述了会计目标的主要特征及作用,探讨了我国会计目标的定位问题,分析了我国会计目标和会计信息质量特征之间的相互联系。
4) accounting objective
会计目标
1.
The accounting objective——the logical starting point of the research of accounting theory directs accounting practice and influenced by the accounting environment.
会计目标是会计理论研究的逻辑起点,同时它指导着会计实务并受会计环境的影响。
2.
The article analyses two schools of accounting objective, draws a distinction between these two schools, and introduces their application condition.
分析了会计目标的两大流派,并对这两大流派进行了区别,指出两种形式的适用条件。
5) accounting target
会计目标
1.
This paper expounds the definition of the accounting target and several representative opinions on the accounting target, points out the influencing factors and principle of determining the accounting target, and probes into the positioning of Chinese accounting target.
阐述了会计目标的定义及几种代表性的观点,指出确定会计目标的影响因素、原则,探讨了我国会计目标的定位。
2.
The accounting target is related to the construction of the frame of the basic accounting theory and the continuation of the accounting practice.
会计目标关系到会计基本理论框架的构建以及会计实务的拓展。
3.
Starting from the relation between accounting target and accounting environment and the evolution of accounting target, this paper analyses on the limitation of the outlook of accounting target at present in China, and probe into the structuring of accounting target suitable to our country s accounting environment.
从会计目标与会计环境的关系以及会计目标的演进出发,浅析了我国当前会计目标观存在的局限性,并根据当前我国的会计环境,探讨了适合我国会计环境的会计目标的构建。
6) accounting objectives
会计目标
1.
Change of Accounting Objectives and Improvement of the Financial Reporting;
会计目标的变化与财务报告的改进
2.
Accounting objectives are the source of the study of active financial accounting theories,and thus rectifying accounting objectives means adjusting the train of thought in the accounting research.
会计目标是现行财务会计理论研究之起点,因此对会计目标的调整就是会计研究思路的修正。
3.
From the viewpoint of the bank,this article analyzes the characteristics of Accounting Standards of Financial Instruments,gives the suggestion that focus should be shifted from "management responsibility of agency" to "decision usefulness",and concretely analyzes the influences of the Accounting Standards of Financial Instruments on accounting objectives of commercial banks.
从商业银行的角度分析了新的金融工具会计准则的特点,提出了商业银行会计目标应由注重“受托经管责任”向“决策有用性”侧重的观点,并具体分析了金融工具会计准则对商业银行会计目标的影响。
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