2) Chinese Accounting Standards
中国会计准则
1.
The Comparative Study of Chinese Accounting Standards and International Accounting Standards;
中国会计准则与国际会计准则比较研究
2.
Based on an analysis of the differences between the newly modified International Accounting Standards and the Chinese Accounting Standards,this paper argues that in participating in the process of internationalization,we should adopt a correct attitude towards the internationalization of accounting standards and speed up the formul.
本文通过对最新改进的国际会计准则与中国会计准则的差异进行分析,提出在参与国际化进程时我们应以正确的态度对待会计准则国际化,及应采取的政策建议。
3) new accounting standards
新会计准则
1.
Briefly on some reform of the new accounting standards and its influence to the telecom enterprises;
浅谈新会计准则的若干变革及其对通信企业的影响
2.
Meaning and influence of the new accounting standards to the business combination method selection;
新会计准则对企业合并方法选择的影响及意义
4) new accounting standard
新会计准则
1.
Thoughts on the implementation of new accounting standards in construction enterprises
施工企业实施新会计准则的几点思考
2.
This paper analyzes some problems of computerized accounting system caused by implementation of new accounting standard and the solutions.
文章就新会计准则的实施给会计电算化系统带来的一些问题及解决方法作简单分析。
3.
Fair value in its application in new accounting standard,not only reflects the agreement between our national accounting and international accountlng,also meets the needs of the development of capital market.
公允价值在新会计准则中的运用,不仅是我国会计国际趋同的体现,而且是资本市场进一步发展的要求。
5) new accounting rules
新会计准则
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.
Analysis of the Fate of Traditional Profit Manipulation Ways under the Govern of New Accounting Rules;
新会计准则环境下传统利润操纵方法的命运分析
3.
Against the background of establishing harmonious society and new accounting rules in the new era,this paper stresses the urgency and necessity of building the harmonious function of accounting.
文章以新时期构建和谐社会以及新会计准则为背景,强调构建会计和谐职能的紧迫性和必要性。
6) new accounting principles
新会计准则
1.
Based on positive research effects of new accounting principles on earnings management, the following conclusions are drawn: First, as for the effects on listed companies′ earnings management, there are no obvious differences between new accounting principles and old ones.
在对新会计准则之于上市公司盈余管理的影响进行实证研究的基础上,得出以下结论:第一,整体而言,新会计准则与旧会计准则对于上市公司盈余管理程度的影响并无明显不同;第二,新会计准则对不同行业上市公司盈余管理行为的影响不同。
2.
Investment income contains that of long-term equity and financial assets in Chinese new accounting principles.
在我国的新会计准则中,投资收益包括长期股权投资收益和金融资产投资收益。
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