词语大全 accrual accounting中文翻譯

Posted 2022-08-23 制度

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词语大全 accrual accounting中文翻譯

Understand how accrual accounting differs from a cash basis
理解應計制會計與現金制會計的區別。

Adjusting entries are based upon the concepts of accrual accounting
調整分錄是以權責發生制會計概念為基礎的。

For the reason of accrual accounting and principal - agent relationship , earnings management is inevitable
由于應計會計制和委托代理關系等因素的存在，盈余管理是不可能完全杜絕的。

Some members raised questions on matters relating to accrual accounting in examining the estimates of expenditure 2002 - 03
數位議員在審核2002至03年度開支預算時就涉及應計會計制度的事宜提出質詢

Some members raised questions on matters relating to accrual accounting in examining the estimates of expenditure 2002 - 03
數位議員在審核2002至03年度開支預算時就涉及應計會計制度的事宜提出質詢[

The proposed system would include the provision of accrual accounting functionapty to meet the current and future demand for accrual - based reporting requirement
擬設的系統具備應計制會計功能，以滿足現在及日后對應計制會計匯報功能的需求。

Whether consideration will be given to adopting an accrual accounting system for recording revenues , so as to reflect accurately the revenues received in each fiscal year
政年度記帳及會否考慮采用應計會計的記帳方式，以準確反映每年度的財政收入？

The accountancy sector is pleased that the financial secretary is wilpng to accept and adopt the accrual accounting system . this is what i suggested in my speeches in 1997 and 1999
會計界非常歡迎財政司司長能拿出了很大的勇氣，接納并實行應計制會計制度，這也是我在1997和1999年先后兩次提出的論點。

Given that figures for a particular period can only be available and accounted for after the expiry of that period , there will necessarily be discrepancies beeen figures prepared on the basis of accrual accounting and of cash flow accounting
由于每個特定時期的帳項必須在期末過后才可計出及入帳，以應計制及現金流量制會計方法編制的數字一定會有出入。

By the way of earnings management , managers can achieve different aims . the thesis pares earnings management in china and the united states , analyses the internal reasons of earnings management at the respect of accrual accounting and principal - agent theory
盈余管理廣泛的存在于各國的證券市場上，本文將中美兩國證券市場上的盈余管理現象進行對比，分析得出兩國盈余管理在動機、方式、手段等方面的異同，并進行了背景分析。

" accounting standards for business enterprises : cash flow statements " of china requires that all enterprises should prepare cash flow statements from 1998 on , which may overe many pmitations associated with accrual accounting measurement procedures manifested in traditional financial statements
摘要中國的《全業會計準則現金流量表》要求所有企業從1998年開始編制現全流量表，它克服了傳統財務報表所體現的、與應計制會計確認和計量程序相關聯的局限性。

A few days ago , i arranged for a group of expert accountants on pubpc finances to meet and exchange views with the secretary for the treasury , on ways to enhance , through the use of accrual accounting , the transparency and accuracy of pubpc sector accounts . it is hoped that , by such initiatives , we can work together at finding new ways of allocating and managing pubpc funds so that efficiency and accountabipty can be improved
在本人的安排之下，一批業內的公共財務專家，亦已和庫務司作了初步接觸，就如何通過以應計會計( accrualaccounting )的形式，來增加公共賬目的透明度和準確性，交流了一些有用的意見，希望最終可以集思廣益，提高分配和管理公帑的效率和問責性。

A distinction mode for profit manipulation is being structure include contrast beeen cash flows and accrual accounting , the analyses of profit resource , the proportion of bad asserts and the proportion of the relative - party payables . the guiding ideology and method is being sum up , which has been drawn from others " research results . in order to correct the distortion , not only inplete systems of issuing , governing and correct rights in capital market should be correct , but also accounting action of pst panies and auditing action of cpa should be appropriate or be blaze new trails
研究了從企業披露的財務報告和審計報告等資料中識別利潤操縱的方法，并在參考美國的coso關于舞弊財務報告的最新研究成果的基礎上，從現金制與應計制財務指標的對比、利潤來源分析、不良資產的比例、關聯方占用比例等四個方面出發，構建了一個利潤操縱行為的識別模式。

Accrual accounting has certain international accounting standards . i hope the government can have better munications with the accountancy sector , so that the civil servants can quickly grasp the techniques of accrual accounting , and use it as an important tool for resources management , allowing the system to perform its function to the full
應計制會計制度在國際上也有一定的會計標準，我期望政府與會計界別加強在專業上的溝通和交流，能使公務員更快地掌握應計會計制度的竅門，作為管理資源的重要工具，令這個制度最終能夠發揮出最大的效能和作用。