新会计准则,new accounting standards
1)new accounting standards新会计准则
1.Briefly on some reform of thenew accounting standards and its influence to the telecom enterprises;浅谈新会计准则的若干变革及其对通信企业的影响
2.Meaning and influence of thenew accounting standards to the business combination method selection;新会计准则对企业合并方法选择的影响及意义
英文短句/例句
1.Research on New Accounting Standards and International Financial Reporting Standards Comparison;新会计准则与国际会计准则比较研究
2.Thinking about Discussing International Accounting Standards according to New Accounting Standards;从新会计准则看我国会计准则国际化
3.Brief Discussion on the Difference and Advantage of New Accountant Criterion Compared with the Old One;浅议新会计准则较之旧会计准则的差异及优点
4.On the Breakthrough of Accounting Measurement Attribute of New Accounting Standards浅议新会计准则会计计量属性的突破
5.Enlightenment From the New CASs: Remodeling Accounting Teaching;新会计准则体系的启示:重塑会计教学
6.On Problems Solutions of Computerized Accounting System Caused by Implementation of New Accounting Standards;浅析新会计准则下的会计电算化系统
7.Analysis of Financial Accounting of HR under the New Accounting Standards;新会计准则下人力资源会计核算探析
8.On the New Changes of CAS Chart of Account;论新会计准则中企业会计科目的变化
9.On the No.9 regulation "The Payment of Employees" in the new accounting regulations浅议新会计准则中第9号准则《职工薪酬》
10.On the Fair-value and Calculation of the New Accouting Requirements论新会计准则中的公允价值及其计量
11.The Countermeasures on How Accounting Softwares Adapt the Changes in New Accounting Standards;财会软件如何应对新会计准则的变化
12.The Reform and Innovation of Accounting Supervision System under New Accounting Standards新会计准则下会计监督体系的改革与创新
13.Income Tax Accounting Standard Analysis--How Balance Sheet Orientation Idea is Reflected in the New Accounting Standards;所得税会计准则解析——资产负债观在新会计准则中的体现
14.The Development Trend of IAS and the Some Thoughts about Implementation of New Accounting Standards of Chinese Banks国际会计准则动向与我国银行业执行新会计准则的思考
15.The Implementation Results of the New Accounting Standards: From the View of Conservatism;新会计准则的实施效果：稳健性角度
16.A Study on the Effects of the New Accounting Standards on the Listed Banks in China;新会计准则对国内上市银行影响研究
17.Analysis on the earnings management of the listed companies in terms of the new accounting standards;新会计准则下上市公司盈余管理分析
18.On the Internationalization of Accounting Standards of China --Seeing from the Singapore FRS;从新加坡会计准则谈我国会计准则的国际协调
相关短句/例句
new accounting standard新会计准则
1.Thoughts on the implementation ofnew accounting standards in construction enterprises施工企业实施新会计准则的几点思考
2.This paper analyzes some problems of computerized accounting system caused by implementation ofnew accounting standard and the solutions.文章就新会计准则的实施给会计电算化系统带来的一些问题及解决方法作简单分析。
3.Fair value in its application innew accounting standard,not only reflects the agreement between our national accounting and international accountlng,also meets the needs of the development of capital market.公允价值在新会计准则中的运用,不仅是我国会计国际趋同的体现,而且是资本市场进一步发展的要求。
3)new accounting rules新会计准则
1.Tax planning of the choice of accounting policy undernew accounting rules;新会计准则下企业会计政策选择的税务筹划
2.Analysis of the Fate of Traditional Profit Manipulation Ways under the Govern of New Accounting Rules;新会计准则环境下传统利润操纵方法的命运分析
3.Against the background of establishing harmonious society andnew accounting rules in the new era,this paper stresses the urgency and necessity of building the harmonious function of accounting.文章以新时期构建和谐社会以及新会计准则为背景,强调构建会计和谐职能的紧迫性和必要性。
4)new accounting principles新会计准则
1.Based on positive research effects ofnew accounting principles on earnings management, the following conclusions are drawn: First, as for the effects on listed companies′ earnings management, there are no obvious differences betweennew accounting principles and old ones.在对新会计准则之于上市公司盈余管理的影响进行实证研究的基础上,得出以下结论:第一,整体而言,新会计准则与旧会计准则对于上市公司盈余管理程度的影响并无明显不同;第二,新会计准则对不同行业上市公司盈余管理行为的影响不同。
2.Investment income contains that of long-term equity and financial assets in Chinesenew accounting principles.在我国的新会计准则中,投资收益包括长期股权投资收益和金融资产投资收益。
5)new Accounting and Audit Rule新会计审计准则
6)new accounting standards新会计准则体系
1.Issuance and implementation ofnew accounting standards is a milestone in the developing history of accounting and have the breakthrough to both convertional accounting theory and practice of our country,but it is a kind of challenge to accounting personnel grasping new accounting policy and smoothly implementing the cohesion of new and old accounting treatment.中国新会计准则体系正式发布实施,实现了我国会计处理规范与国际会计惯例的趋同和我国会计准则建设新的跨越和突破,使中国真正拥有了能够与其他国家沟通的国际通用的商业语言。
延伸阅读
英国会计准则英国会计准则英国会计准则英国会计工作的规范。为便于会计信息为各方面所理解，保证真实与公允，英格兰和威尔士特许会计师协会于197。年1月成立了会计标准制定委员会，随后又更名为会计准则委员会，负责制定会计准则。在英国，早期准则是在争议不多的情况下制定的，但以后的过程说明，会计职业界是在不了解所涉及的问题或者困难的前提下制定公告的。在制定的过程中，遇到如下问题:1.政治的左右。会计职业界在制定会计公告时，总认为应该通过交流意见并以合理的方式进行。但是客观的现实却与这种愿望相反。由于会计职业界缺乏实施自身设计法律准则的应有权利，会计准则的制定常常受到政治的左右。最为典型的事是英格兰和威尔士特许会计师协会的成员凯门和哈林会计师事务所1977年在拟定英国现行成本会计准则问题上战胜了会计准则委员会，这主要是政治压力所致。2.会计理论的争议。在英国，60年代和70年代演绎会计理论占领了会计理论阵地，使得会计准则的制定较多地受演绎会计理论的影响。比如，对现行成本会计理论的争论，导致不同利益集团发现理论可以用作达到不同目的的有力论据，进而产生了16号标准会计惯例公告:《现行成本会计》的产生。1985年，由于理论界主流学派对这种理论的批评，16号公告又被废止。3.对概念结构的探索。美国会计准则委员会倾力于制定财务会计报告的概念框架，以求得会计准则的可靠性和统一性。与此相反，英国会计准则委员会限于资金和自身的权限，并没有对概念结构进行深入地探索和研究。4.准则目标的具体化。迄今发布的准则和准则建议差异较大，其中主要原因是会计师们在诸多间题上所持的观点不稳定。为了解决以上问题，强调会计准则制定的独立和超然。1990年1月，英国对制定会计准则体制作了重新安排，成立了一个新的独立机构，即新的会计准则委员会，负责会计准则的发布，这种安排已被会计行业、企业和政府所认可。会计准则委员会成立至今，已经发布了8个会计准则。
