Chinese translation for "accounting estimate"
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- 会计估计
Related Translations:
- Example Sentences:
| 1. | Accounting policies , changes in accounting estimates and errors
会计政策会计估算更改及错误更正 | | 2. | Similarities and differences between accounting policy change , accounting estimate change and accounting error correction
会计估计变更和会计差错更正的异同 | | 3. | An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management , as well as evaluating the overall presentation of the financial statements
审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。 | | 4. | Statement 154 requires that a change in method of depreciation , amortization , or depletion for long - lived , nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle
第154号公告要求，折旧方法，分摊方法或者对长期非财务资产的损耗的变更应该视为由会计原则变更而导致的会计估计的变更。 | | 5. | Because more accounting estimate is used in the interim report and the interim report lacks of effective external supervision ( the interim report mustn ’ t be audited ) , therefore , the analysis of the interim report is of extreme importance
随着中期报告披露政策的施行,中期报告对于投资者进行分析也起到越来越重要的作用。那么,市场对中期财务报告的盈余信息具有怎么样的反应 | | 6. | The first one is realized by these " china characteristic " method of earnings management such as asset recombination , liability recombination and related party transaction , the second one is realized by these method of earnings management such as the choice and changing of accounting policy , accounting estimate and changing . without question , these researches are signality to modify and consummate accounting standard and accounting system of our country
将我国上市公司盈余管理方法按在经济业务发生之前与之后划分为两类，即通过规划交易实施盈余管理和通过会计方法实施盈余管理，前者主要通过资产重组、债务重组、关联交易等具有“中国特色”的盈余管理方式与手段进行，后者主要通过会计政策选择及其变更、会计估计及其交更等盈余管理方法实现。 | | 7. | Besides these analyses in part of the economical agency theory , accounting period assumption , accrual basis principle , accounting estimate , professional estimation and accounting measurement method , this paper also demonstrates theory precondition of enterprise earnings management existing from these new part of economical bond theory , property right theory and accountancy ' s accounting data serviceability theory etc . this paper analyzes manners and methods of earnings management about list company in our country in chapter three , these manners and methods are carved up two kinds , one is actualizing earnings management by structuring transaction and the other by accounting method
本文第2章论述了企业盈余管理存在的理论背景，除了从经济学的代理理论、会计学的会计分期假设、权责发生制原则、会计估计、职业判断以及会计计量方法等会计的不确定性方面分析外，还从经济学的契约理论、产权理论及会计学的会计数据有用性理论等新视角对企业盈余管理存在的理论前提进行了论证。本文第3章对我国上市公司盈余管理的方法进行了分析。 | | 8. | This responsibility includes : ( i ) designing , implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement , whether due to fraud or error ; ( ii ) selecting and applying appropriate accounting policies ; and ( iii ) making accounting estimates that are reasonable in the circumstances
这种责任包括： ( 1 )设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报； ( 2 )选择和运用恰当的会计政策； ( 3 )作出合理的会计估计。 |
- Similar Words：
- "accounting entry" Chinese translation, "accounting environment" Chinese translation, "accounting equation" Chinese translation, "accounting error" Chinese translation, "accounting errors" Chinese translation, "accounting ethics" Chinese translation, "accounting ethics and responsibilities" Chinese translation, "accounting event" Chinese translation, "accounting evidence" Chinese translation, "accounting evolution" Chinese translation
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