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1)  essence of accounting policy option
会计政策选择的本质
2)  Selection of the Accounting Policies
会计政策的选择
3)  choice of accounting policies
会计政策选择
1.
So there exist demand and supply of the choice of accounting policies in economic life.
经济生活中存在着会计政策选择的需求与供给,只有将两者联系起来才能全面完整地理解会计政策选择,进而找到规范会计政策选择的对策。
2.
Structure of company treatment is the internal agent for bringing forth the choice of accounting policies,and the structure of both internal and external treatment serves as the significant factor to impact the selection of accounting policies.
公司治理结构是产生会计政策选择的内在动因,公司内部和外部治理结构是影响会计政策选择的重要因素。
4)  accounting policy choices
会计政策选择
1.
So,it can be said that accounting policy choices is the basis of enterprise financial information reveals.
因此可以说,会计政策选择是企业财务信息揭示的基础。
2.
Recently, foreign scholars have made lots of studies in motivations of accounting policy choices and real effect in listed companies, and as a result, positive accounting theory is built.
会计政策选择一直是西方会计以及资本市场研究中极为重要的研究课题之一。
3.
Disclosure of accounting information of listed companies plays a vital role in the healthy development of capital market, and accounting policy choices are the core elements of the accounting information.
上市公司会计信息的披露对资本市场的健康发展起着至关重要的作用,而会计政策选择又是决定会计信息的核心因素。
5)  choice of accounting policy
会计政策选择
1.
Tax planning of the choice of accounting policy under new accounting rules;
新会计准则下企业会计政策选择的税务筹划
2.
Research on the judgment of accounting profession and the choice of accounting policy;
会计职业判断与会计政策选择问题
3.
On the basis of introducing essential theory of tax planning, this paper gives the conclusion that among a lot of means of tax planning , and the choice of accounting policy is especially worthy of being used by enterprises, bec.
文章在介绍税收筹划基本理论的基础上,说明在众多的所得税税收筹划方式中,会计政策选择具有易操作、成本低、影响面小的优点,尤其值得企业采纳。
6)  accounting policy choice
会计政策选择
1.
Research on short-term market reaction of accounting policy choice of listed companies;
上市公司会计政策选择的短期市场反应研究
2.
Accounting Policy Choices Research based on Stakeholder Theory;
利益相关者理论下的会计政策选择研究
3.
Motivation and economic consequences of accounting policy choice of China s listed companies;
中国上市公司会计政策选择的动机和经济后果分析
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
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