会计准则,accounting standards
1)accounting standards会计准则
1.Thinking about the choice of information neutrality or economic consequence——Based on the constitution ofaccounting standards;信息中立与经济后果的抉择思考——基于会计准则的制定
2.Analyses on the application of fair value measurement attribute inaccounting standards;浅析我国会计准则中公允价值计量属性的应用问题
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.The Comparative Study of Chinese Accounting Standards and International Accounting Standards;我国会计准则与国际会计准则的比较研究
4.Some Articles Contrast between Chinese and International Accounting Standards;中国会计准则与国际会计准则的若干差异研究
5.To Analyse on the Differences Between China s Accounting Standards and International Accounting Standards;我国会计准则与国际会计准则的差异分析
6.The On the Difference of Cash Flow Table between Study of the International Accountant Criterion and the Chinese Accountant Criterion;国际会计准则与中国会计准则《现金流量表》比较
7.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
8.Analysis about Our Accounting Principles Going to Consistent with International Accounting Principles;我国会计准则与国际会计准则的趋同分析
9.Discussions about the Harmonization of U.S.GAAP and IAS;浅议美国会计准则与国际会计准则的协调
10.Reasons Analysis of Differences Between Chinese Generally Accepted Accounting Standards and International Accounting Standards;我国会计准则与国际会计准则差异的原因分析
11.On the Two-way Coordination of International and native account norms;论我国会计准则与国际会计准则的双向协调
12.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
13.ANALYSIS OF THE DIFFERENCES BETWEEN INTERNATIONAL AND CHINESE ACCOUNTING STANDARDS;我国会计准则与国际会计准则差异分析
14.Environmental Factors of Discrepancy Between Chinese Accounting Standards and International Accounting Standards;中国会计准则与国际会计准则差异的环境因素
15.Reflections on Accounting Norm and Its Construcfion in China;关于我国会计准则及其会计准则建设的思考
parison of International Accounting Criteria with China s Criteria;从国外会计准则运行看中国会计准则的发展
17.On the Tendency towards Convergence between the National Accounting Standards and the International Accounting Standards;浅谈国家会计准则与国际会计准则的趋同化
18.The Information Content of Accounting Standard:A Comparison of CAS vs.IFRS;会计准则的信息含量:中国会计准则与IFRS之比较
相关短句/例句
accounting standard会计准则
1.Difference analysis ofaccounting standard for business enterprises: debt restructuring after and before revision;《企业会计准则—债务重组》修订前后的差异分析
2.The impact of the new intangible assetsaccounting standard on the accounting information of listed companies;新无形资产会计准则对上市公司会计信息影响
3.How to choose the guide of constitutingaccounting standards on the basis of accounting environmental characteristics;基于会计环境特征的会计准则制定导向选择
3)accounting principle会计准则
1.Modification,Innovation,and Imperfectness of New Accounting Principle;对新企业会计准则变化、创新及不足的探讨
2.On the International adjustment ofaccounting principles;试论会计准则的国际协调
3.Interaction and Concession between Accounting Principle and Tax Law;会计准则与税法的关系及其协调
4)accounting criterion会计准则
1.Analysis of constituting mode ofaccounting criterion;对会计准则制定模式的分析
2.It is also emphasized on the great changes in twelveaspects,such as to carry outtheaccounting criterion,to put into use the accounting l.本文阐述了按照高度集中的计划经济体制建立的会计制度存在的问题;分析了建立社会主义市场经济体制与国际会计惯例接轨进行会计改革的必要性;着重论述了由于会计准则的实施,使会计法规、会计管理模式、会计要素、会计平衡公式和会计报表体系等十二个方面发生的重大变化。
3.After comparing and analyzing the"Accounting Standards for Business Enterprises——Basic Standard"and theories and content of respective financial statements,this paper interprets the implementation of the newly issuedaccounting criterion,which will have a dramatic effect on the disclosure of financial positions and performances of listed companies and the quality of accounting information as well.对《企业会计准则——基本准则》和相关财务报表列报依据的理论、内容进行比较后,解读新会计准则的实施对上市公司财务状况、经营成果的披露乃至会计信息质量的影响,认识新会计准则的制定对会计信息质量的提高所起的保证作用。
5)accounting principles会计准则
1.A creative idea on the construction ofaccounting principles of China;建设我国会计准则的创新思考
2.Modeling, Depending Environment & Theoretical Analysis of Establishment of Accounting Principles;会计准则制定模式选择、依存环境及其理论分析
3.Earnings Management and the Accounting Principles Influence on It;盈余管理及会计准则对其产生的影响
6)accounting postulates会计准则
1.The fair value\"s being introduced into accounting standards for enterprises was promulgated in ,reflecting the combination of our country\"s newaccounting postulates with the international accounting practice.颁布的企业会计准则引入了公允价值,体现了我国新会计准则与国际会计惯例的接轨。
2.It is essential to achieve some kind of accurate,comprehensive disclosure of the economic behavior of enterprises,the main body of economic market,whileaccounting postulates is the fundamental guarantee for this purpose.企业作为市场经济的主体,最为重要的是对它的经济行为进行准确、真实、全面的披露,而会计准则是实现这一目的的根本保证。
3.Because of the different economical and political surroundings,there are many differences inaccounting postulates and definite contents in each country.由于国家之间的经济、政治环境的不同,各国在会计准则的制定方面及具体内容上也存在着许多差异。
延伸阅读
德国会计准则德国会计准则德国会计准则德国会计工作的规范。德国是大陆法系国家，其会计规范的制定机构和程序与英美法系国家如美国有较大的差异德国的基本会计原则指的是有秩序的簿记原则，主要有三个来源:公司法、商法以及税法及其细则。德国对会计的法定要求始于1897年的第一部商法，现在对会计仍有影响的法律包括1965年的《股份公司法》和1969年的《公司法》，通常税法的变动必然带动财务报告的变动。相当于会计准则的会计规章、制度被列入了上述法律条款中，因此在德国没有单独的会计准则公告.相当于会计准则的会计规范总是以法律的形式颁布的，有法律效用和强制性。德国会计职业界对制定会计准则的影响主要通过提出建议、发布非强制性的文告，或通过在立法过程中提供咨询来实现的。从德国的具体国情来看，现阶段乃至以后的发展阶段，德国会计规范的制定体制仍将是一种典型的官方制定体制，民间组织处于辅助和次要的地位。法律的发展和完善意味着会计准则的进展。从已颁布的会计规范看.德国比较注重稳健性原则.而对权责发生制的概念则比较淡薄。
