1) Discussing on the Accountants Professional Judgement
会计职业判断刍议
2) accounting professional judgement
会计职业判断
1.
Nowadays,accounting professional judgement plays a more and more important role in accounting work,but there are many problems in accounting work,which affects accounting professional judgement.
目前会计职业判断在会计工作中的地位变得越来越重要,但我国会计工作中很多问题却影响了会计职业判断作用的发挥。
2.
It is important to set up from constructing exterior supporting environment to enhance the positive role of accounting professional judgement.
如果靠牺牲会计信息的相关性来换取可靠性 ,又不利于会计改革 ,所以应从构造会计职业判断的外部支持环境入手 ,增强职业判断的积极作
3.
From the contract theory point of view,the author discusses the discretionary choice between accounting standard orientation and accounting professional judgement.
从契约理论角度探讨了会计准则制定导向与会计职业判断的相机选择问题,并选择了比较有代表性的个案定量分析了新准则实施后会计职业判断对企业财务信息的影响。
3) accounting professional judgment
会计职业判断
1.
Under the complicated,uncertain and varying financial circumstances,especially the New Accounting Standards System,the accounting professional judgment displays its value.
在复杂、不确定以及变化的经济环境下,特别是在新会计准则体系下,会计职业判断越显其存在的价值。
2.
The main task of accounting informatization is to intelligenize accounting professional judgment.
在信息化时代,会计信息化应该面向国民经济和社会信息化,会计信息化的主要任务是会计职业判断的智能化,在此基础上,将社会经济的监督权与会计信息的生产整合,创新一种新的会计信息生产方式。
3.
More and more attention has been paid to accounting professional judgment.
应从会计准则与会计职业判断的关系出发,探索会计职业判断在新准则体系中的体现,找出提高会计职业判断能力的途径和对策。
4) accounting judgment
会计职业判断
1.
Application of accounting judgment in income tax principles;
会计职业判断在所得税准则中的运用
5) accountants professional judgment
会计职业判断
1.
Combining the Probable Transaction Standard, the specific application of accountants professional judgment is discussed.
本文结合《或有事项》会计准则,浅谈会计职业判断的具体运用。
6) accountants professional judgement
会计职业判断
1.
The flexibility is mainly reflected in Accounting System in Enterprises from the aspects of accounting principle, choice of accounting policy, choice of accounting handling methods and choice of accounting estimate, which makes a lot of requirements in accountants professional judgement.
这种弹性集中体现为新的《企业会计制度》在会计原则、会计政策选择、会计处理方法选择以及会计估计的选择等方面对会计职业判断所提出的广泛要求。
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