1) mandatory changes
强制性变更
2) 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。
3) mandatory accounting changes
强制性会计政策变更
1.
Study on the List Companies Response to the Mandatory Accounting Changes;
基于强制性会计政策变更的企业应对行为研究
2.
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。
3.
Mandatory Accounting Changes refers to that the rule-makers of the accounting standards require the companies to change their accounting policies according to the law or administrative instructions,regardless of the companies\' wishes.
所谓强制性会计政策变更,是指会计制度的制订者强制性要求企业做出相应的会计政策变更,如法律、法规和政府管理机构的行政指令等,不论企业经营当局是否愿意都必须执行。
4) mandatory senior manager turnover
强制性更换
5) Novatio necessaria
强制更新
6) imposed change
强制性变迁
补充资料：强制
强迫；迫使：强制执行｜强制措施｜不可强制别人服从自己的意志。
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