1) Voluntary accounting policy change
自发性会计政策变更
1.
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
2) voluntary accounting changes
自愿性会计政策变更
1.
Study on Market Effect of Voluntary Accounting Changes;
自愿性会计政策变更的证券市场效应研究
2.
Through an analysis of the model,the authors find the follows: In general,the realization of maximum of enterprise value has nothing to do with voluntary accounting changes based on impairment provision.
为研究自愿性会计政策变更对企业价值的影响这一基本理论问题,以Feltham-Ohlson模型为基础,建立了企业净资产的随时间而演进的分析模型,并将减值准备的计提纳入模型中。
3.
The writer of this paper focuses on the discussion of relationship between the mandatory accounting changes(MAC) and the voluntary accounting changes(VAC) under the Chinese background.
本文着重于从实证的角度探讨在中国的特殊经济背景下,强制性会计政策变更与自愿性会计政策变更之间的关系。
3) voluntary accounting policy changes
自愿性会计政策变更
1.
The Relativity Analysis between the Sustainable Development of Enterprises and the Voluntary Accounting Policy Changes;
企业可持续发展与自愿性会计政策变更的相关性分析
2.
Research on the Influence of Voluntary Accounting Policy Changes on Enterprise s Value and Interests Allocation between Contracting Parties;
自愿性会计政策变更对企业价值及契约各方利益分配影响研究
4) Non-normal VACs
非正常自愿性会计政策变更
1.
This empirical study aimed at the governance characteristics of companies with Non-normal VACs during 1998-2002 in Shenzhen and Shanghai stock market.
本文通过对 1998～ 2 0 0 2年间发生了非正常自愿性会计政策变更的深沪上市公司的研究样本和控制样本的一一配对 ,运用单变量检验和多变量检验方法 ,在考虑契约动因影响因素的基础上 ,从公司治理层面 ,实证检验了非正常自愿性会计政策变更的公司治理特征。
5) mandatory accounting changes
强制性会计政策变更
1.
Study on the List Companies Response to the Mandatory Accounting Changes;
基于强制性会计政策变更的企业应对行为研究
2.
The writer of this paper focuses on the discussion of relationship between the mandatory accounting changes(MAC) and the voluntary accounting changes(VAC) under the Chinese background.
本文着重于从实证的角度探讨在中国的特殊经济背景下,强制性会计政策变更与自愿性会计政策变更之间的关系。
3.
Mandatory Accounting Changes refers to that the rule-makers of the accounting standards require the companies to change their accounting policies according to the law or administrative instructions,regardless of the companies\' wishes.
所谓强制性会计政策变更,是指会计制度的制订者强制性要求企业做出相应的会计政策变更,如法律、法规和政府管理机构的行政指令等,不论企业经营当局是否愿意都必须执行。
6) 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。
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