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combined accounts中文是什么意思

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  • And " what does the user of the combined accounting statement need
    、 “合并報表會計信息使用者需要什么信息? ”
  • Drawing up and understanding the compensated sale account in the combined accounting form
    合并會計報表抵銷分錄的編制與理解
  • " and " which information should be expressed by the combined accounting statement ?
    這樣的問題,而且還要對“合并報表能提供什么樣的會計信息? ”
  • We find the limitation of a type of cf , which begin at accounting objective . for avoiding this limitation we not only probe into the questions such as " who is the user of the combined accounting statement ?
    本文參照以財務(wù)會計目標(biāo)為邏輯起點這種財務(wù)會計概念框架的邏輯路徑時,為了避免其缺陷? ?對財務(wù)會計現(xiàn)實運行和發(fā)展的內(nèi)在規(guī)定性的忽視,本文不僅研究了“誰是合并報表會計信息的使用者? ”
  • Researching and constructing accounting principles of business combination or combined accounting statement is not only a need to complete the system of chinese accounting principles , but also a urgent need to advance accounting work and improve the quality of accounting information in china
    研究、制訂我國企業(yè)合并、合并會計報表等準(zhǔn)則不僅是完善我國的會計準(zhǔn)則體系的需要,而且還是進(jìn)一步規(guī)范會計實務(wù),提高會計信息質(zhì)量的現(xiàn)實要求。
  • The second chapter comments on the western accounting theories of contemporary era , such as efficient market theory , then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market , points out that the efficiency of securities market means the efficiency of information and information ( mainly accounting information ) is the core of securities market , discusses in detail the information structure of securities market - information disclosure and information reflection
    第二章先對有效市場理論等西方當(dāng)代財務(wù)理論進(jìn)行評述,然后將會計基本理論與有效市場理論聯(lián)系在一起加以研究,探討了上市公司會計信息披露與證券市場之間的關(guān)系。指出證券市場的有效就是信息的有效,證券市場的核心正是信息(其中主要是會計信息) ,并詳細(xì)論述了證券市場的信息結(jié)構(gòu)? ?披露信息與反映信息。
  • Because of cf ' s guidance we describe one country s structure of the theory of the approach to the combination of financial statement by discussing three parts such as objective , quality of the combined accounting statement and the choice of the chief method . our academic structure is a kind of attempt that embodies " rooting in accounting practice " and " working for accounting practice " . and it may be practical and realistic in a way
    由于受財務(wù)會計概念框架的制約,一國合并報表會計方法的理論結(jié)構(gòu)的特色更多地體現(xiàn)在“合并報表目標(biāo)理論” 、 “合并報表信息質(zhì)量特征”以及“合并報表的主體方法的選擇”這三個方面,因此在重點探討這三個方面的基礎(chǔ)上,結(jié)合前一部分的論述,本文構(gòu)建了我國合并報表會計方法的理論結(jié)構(gòu)。
  • This thesis first analyses the necessity and importance of accounting disclosure of listed companies from the corporation ' s property right structure ' s point of view , then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market
    本文先從企業(yè)產(chǎn)權(quán)結(jié)構(gòu)的角度對上市公司會計信息披露的必要性和重要性進(jìn)行分析,然后將會計基本理論與有效市場理論聯(lián)系在一起加以研究,闡明了上市公司會計信息披露與證券市場的關(guān)系。
  • At last , the author chooses enron company as a typical case for accounting ethics analysis in order to give some advice for accounting ethics construction of our country ; and advances the objectives and steps of the construction of accounting ethics . the author considers that the construction of accounting ethics is a systematic project which must combine accounting institution , legal system with credibility system and so on
    最后選取美國“安然”事件為典型,通過案例研究的方式對它進(jìn)行了會計倫理分析,以期為我國會計倫理的建設(shè)提供一些啟示,并提出了我國會計倫理建設(shè)的目標(biāo)和途徑,認(rèn)為會計倫理建設(shè)是個系統(tǒng)工程,需要會計制度、法制和信用制度等建設(shè)結(jié)合起來。
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