1) accounting standard adjustment
会计准则变化
1.
This study investigates the incremental value-relevance of financial assets’fair value under the background of accounting standard adjustment and split-share reform.
本文结合企业会计准则变化和股权分置改革的背景,从信息观和计量观的角度,运用盈余反应模型、价格模型和报酬模型,对我国金融资产公允价值的增量价值相关性进行检验。
2) accounting standards change
会计准则变迁
1.
Therefore, in this dissertation, some questions on China s accounting standards change will be discussed on the basis of neo-institutional economics and Game Theory together with the transition track of accounting standards.
刘峰在《会计准则变迁》中提到，“中国的会计制度变迁，有待研究和解释的问题非常多”。
4) accounting standard internationalization
会计准则国际化
1.
But considering the system change cost and economic result during the progress of accounting standard internationalization, the process of accounting standard internationalization should fit in with the economic development standard in our country.
会计准则国际化是各国会计发展的趋势,但在会计准则国际化过程中要考虑制度变迁成本和“经济后果”,我国会计准则国际化进程要与我国经济发展水平相适应。
5) accounting principle
会计准则
1.
Modification,Innovation,and Imperfectness of New Accounting Principle;
对新企业会计准则变化、创新及不足的探讨
2.
On the International adjustment of accounting principles;
试论会计准则的国际协调
3.
Interaction and Concession between Accounting Principle and Tax Law;
会计准则与税法的关系及其协调
6) accounting principles
会计准则
1.
A creative idea on the construction of accounting principles of China;
建设我国会计准则的创新思考
2.
Modeling, Depending Environment & Theoretical Analysis of Establishment of Accounting Principles;
会计准则制定模式选择、依存环境及其理论分析
3.
Earnings Management and the Accounting Principles Influence on It;
盈余管理及会计准则对其产生的影响
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