1) financial statements regulation
会计报表规范
2) accounting standards
会计规范
1.
So this article is to review the construction of the accounting standards for oil and gas industry in the world, and analyzes the situation in China, then it presents some advice for the construction of such standards in China.
为此,本文意图通过对石油天然气会计规范建设国际进展的回顾,以及对我国石油天然气会计规范建设现状的分析,提出一些对构建我国石油天然气会计规范体系的有益建议。
2.
The accounting standards for oil and gas industry (ASOGI) is establishing, thus international practice should be learned.
为此,本文对英国的石油天然气会计规范进行评价,并从中得出一些对我们的启示。
3.
Furthermore, the problems related to accounting standards mechanisms is not only an important part in accounting theory but is also a practical problem which need to research and improve accompanying with the changed economical environment.
会计规范是人们在开展会计实务时必须掌握的有关部门会计领域的知识体系,是会计理论体系中不可或缺的一个重要组成部分。
3) accounting regulation
会计规范
1.
This paper discusses on the developing direction of our country s accounting regulation,the developing direction of the accounting service market,and the developing direction of the accounting computerization.
论述了WTO环境下我国会计规范的发展取向、会计服务市场的发展取向和会计电算化的发展取向。
2.
Tax law and accounting regulation respectively have their own aims,principles and standards.
税法和会计规范有其各自的目标、原则、业务规范,两者之间本质性的差异应该长期存在并且可以合理地扩大,而两者之间形式上或时间上的差异应该缩小并且最终消除。
4) accounting standard
会计规范
1.
In the paper,the author has introduced the accounting standard system in China,analyzed a series of problems of the accounting standard system in China and put forward corresponding solutions.
在介绍我国会计规范体系的基础上,对我国会计规范体系存在的一系列问题进行了分析研究,并提出了相应的解决方案。
2.
Asset impairment standard is one of the most controversial accounting standards.
资产减值会计规范是会计中最富争议的规范之一。
5) accounting regulations
会计规范
1.
Social environment decides accounting regulations;thus an important project currently facing China s accounting circles is how to further reform and perfect accounting regulations and how to deal with the tide of accounting globalization under such a background of economic globalization.
社会环境决定会计规范,我国会计规范在经济全球化背景下如何进一步改革与完善、如何应对会计国际化潮流,是我国会计界目前所面临的重要课题。
2.
In order to examine the effect of accounting regulations in China capital markets, this paper takes empirical analysis on market reactions of accounting information disclosures from the angle of value-relevant research.
从“价值相关”的角度,通过考察上市公司信息披露的市场反应,对中国资本市场会计规范的效果进行实证研究。
3.
Whether accounting regulations are perfect or not influences the quality of accounting information.
会计规范是会计人员正确处理会计工作所要遵循的依据。
6) accounting norm
会计规范
1.
The results indicates that the value-relevance of China s accounting information increases in accordance with the stipulation and implementation of accounting norm;there is difference in accounting information value relevance between the three factors in accounting reform in ca.
从价值相关的角度,考察上市公司会计信息披露的市场反应,对资本市场会计改革的效果进行实证研究,可发现:我国会计信息的价值相关性是随会计规范的制订和实施逐渐提高的;三个因素(正盈余和负盈余、股票的A股流通比例、是否同时发行B股)在资本市场的会计改革中对会计信息价值相关性的影响存在差异。
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