1) changes in accounting principles
会计原则的变更
3) changes in accounting estimate
会计估价的变更
4) accounting change
会计变更
1.
This paper makes research on the accounting change behaviors of Chinese listed companies in year 2003,and finds out the difference between various accounting change behaviors,among which accounting policy change behaviors tends to increase profit while accounting estimate and error correction behaviors tend to decrease profit;At the same time.
本文研究了2003年中国上市公司的会计变更行为,发现会计政策变更倾向于调高利润,而会计估计变更和会计差错更正则更多体现为调低利润,同时,3种会计变更公司的财务特征体现出了一定的差异,尤其会计估计变更和会计差错更正公司的负债比率较高,短期偿债能力较差。
2.
Taking accounting change standard as example.
会计准则的全球趋同已是不可阻挡的历史潮流,本文以各国常见的经济事项会计变更为例,对美国和澳大利亚有关会计准则的国际趋同情况作了介绍,并对我国相关准则的修订提出了建议。
3.
As they have more rights of accounting policies and accounting estimates change, Chinese listed companys take more and more accounting change behavior.
在会计政策和估计存在较大可选择空间背景下,上市公司会计变更行为越来越多。
5) accounting changes
会计变更
1.
This article has enumerated the listed company in which accounting changes in 2001-2004 year.
本文列举了从2001￣2004年以来发生会计变更的上市公司。
补充资料：变更
改变；变动：～原定赛程ㄧ修订版的内容有些～。
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