1、

We have seen that what is charged in the accounting year in question is not the amount paid in the year but the amount that relates to the year.

我们已注意到记入所讨论的当年帐户的金额并不是当年支付的金额而是相关年份的金额。

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2、

The outstanding held-to-maturity investment within the current accounting year that may reclassify as the financial assets available for sale, the intention or the basis of ability change shall be stated.

本期内将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据。

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3、

For commercial banks: ranking among the Top100 of the world in the total assets for the most recent accounting year and managing securities assets of not less than us$ 10 billion.

商业银行:最近一个会计年度,总资产在世界排名前一百名以内,管理的证券资产不少于一百亿美元。

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4、

When the business school at the University of California, Davis, started its master's program in accounting last year, administrators expected to attract aspiring accountants from nearby colleges.

当加州大学戴维斯分校(University of California,Davis)的商学院去年启动会计硕士培养项目时,管理层希望能够从附近的大学吸引到有抱负的会计专业学生。

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5、

Distinguishes Between the Assets Valuation and the Accounting Valuation

资产评估与会计计价的区别

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6、

It has gone a long history and is said to be the oldest and most common accounting valuation principle.

会计稳健性是会计的基本原则之一,它对会计实务界的影响可谓是历史悠久,被认为是最古老且最普遍的会计计价原则。

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7、

In New York I learned accounting and corporate valuation on the job.

在纽约,我在工作中学会了做会计和公司评估;

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8、

The new "procedures" focus on strengthening the accounting supervisor in cash transfer business duties.

新的《操作规程》重点强化了会计主管在办理现金调拨业务中的职责。

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9、

I'm an Accounting Supervisor.

我是一个会计主管。

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10、

Conservatism accounting principle has great influence on the financial report.

谨慎性会计原则对财务报告的数字产生了巨大的影响。

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11、

Research on the Accounting Policy Choice Based on the View of Enterprise Contract

基于企业契约观的会计政策选择研究

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12、

Study of the Establishment of Our Country's Accounting Policy

我国会计准则制定相关问题研究

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13、

An Analysis of the choice of Accounting Policy in Different Capital Structure

不同资本结构下会计政策选择的博弈分析

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14、

Study on the choice of financial accounting policy under market economy

市场经济条件下会计政策选择的研究

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15、

On the Expansion of Accounting Entity Postulate in the Network Era

论网络时代会计主体假设的拓展

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16、

This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements, historical cost principle, accounting postulate and book recording currency. Many opinions are new and first brought forward.

同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索,提出了我们在研究中的一些见解。

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17、

Challenges to Accounting Postulate by the Economic Globalization

试论经济全球化对会计假设的挑战

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18、

High Quality Accounting Principle Assessment: A Framework

高质量会计准则评价:一个框架

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19、

The accounting rate of return is calculated by dividing the average annual profits from a project into the average investment cost.

资本未平均化的利润率用平均投资成本去除平均年利润即可计算出会计收益率。

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20、

Unlike the payback period, the accounting rate of return does consider a project's profitability; like the payback period, it ignores the time value of money.

和回收期不同,会计收益率考虑了投资的盈利能力,和回收期相同的是,会计收益率也没有考虑货币时间价值。

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