Chinese translation for "accounting estimate"

会计估计

Related Translations:

estimated:  估算的预计的，估计的预算的

estimated amounts:  预算造价

reliable estimate:  可靠估计量

cost estimating:  成本估计成本估算成本计算费用概算费用做算造价估算

departmental estimates:  分部概算各部门概算

estimate value:  估计价值估值枯值

frequency estimate:  频率估价

pessimistic estimate:  悲观估计值

sample estimates:  估计样本

estimating distance:  目测距离

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.	In the year under review , the group adopted the new hkfrs below , which are relevant to its operations . hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies , changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property , plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions , contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group 香港财务报告准则第3号业务合并香港财务报告准则第5号持作出售非流动资产及终止经营业务香港会计准则第1号财务报表之呈列香港会计准则第2号存货香港会计准则第7号现金流量表香港会计准则第8号会计政策会计估计变动及误差香港会计准则第10号结算日后事项香港会计准则第12号所得税香港会计准则第14号分类报告香港会计准则第16号物业厂房及设备香港会计准则第17号租赁香港会计准则第18号收入香港会计准则第19号雇员福利香港会计准则第21号汇率变动之影响香港会计准则第23号借贷成本香港会计准则第24号有关连人士披露香港会计准则第27号综合及独立财务报表香港会计准则第28号联营公司投资香港会计准则第32号金融工具：披露及呈列香港会计准则第33号每股盈利香港会计准则第36号资产减值香港会计准则第37号拨备或然负债及或然资产香港会计准则第39号金融工具：确认及计量采纳以上新香港财务报告准则对本集团之会计政策造成下列影响： i香港财务报告准则第3号并无造成任何影响，皆因新准则并不影响本集团。
	9.	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