1) Voluntary Accounting Changes
自发性会计选择变更
1.
The Research for Voluntary Accounting Changes of Listed Companies;
上市公司自发性会计选择变更研究
2) Accounting Changes
会计选择变更
1.
The Research for Voluntary Accounting Changes of Listed Companies;
上市公司自发性会计选择变更研究
3) 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。
4) 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。
5) 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
6) mandatory accounting changes
强制性会计变更
1.
We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.
研究结果表明,我国强制性会计变更与自发性会计变更具有相关性。
2.
This paper is a study of the relationship between voluntary accou nting changes and mandatory accounting changes based on the samples of 1498 listed companies,among which voluntary accounting changes happened in 2007.
本文以2007年上市公司1498家发生自发性会计变更的公司为样本,对自发性会计变更与强制性会计变更的相关性进行研究。
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