1、

Financial reports of the accounting year in which the profits are generated;

(二)收益实现年度财务报表;

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2、

An interim period refers to a reporting period which is shorter than a full accounting year.

中期,是指短于一个完整的会计年度的报告期间。

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3、

In this thesis, turnover rate and abnormal returns are selected from the same accounting year.

而在本文中,换手率与收益率选用了同一会计年度。

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4、

The new accounting standards effectively restricted excessive earnings management, yet the ineffective execution of these new standards endowed excessive earnings management with new instruments, which could be solved through the professional judgments of accouters.

新会计准则的规定有效的制约了过度盈余管理,但执行上的无效性使过度盈余管理有了新手段,会计职业判断是解决这一问题的首要办法。

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5、

After cost accounting of economic benefit, this article puts forward the improvement scheme of wastewater containing heavy metals.

经过成本经济效益核算之后,本文还提出了重金属废水的改进方案。

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6、

To Aggrandize Internal Accounting Control by Means of the Eight Quality Management Principles

内部会计控制运用质量管理原则的构想

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7、

On Emending and Improving the Chinese Accounting Law

论我国《会计法》的进一步修订与完善

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8、

The asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired.

该资产账户和累计折旧账户仍应留在账目中,在资产退出使用前不再作任何账户处理。

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9、

A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.

超过一个会计期间受益的成本常常通过借记一个资产账户。

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10、

It can be used to issue asset-backed securities and decrease trading cost by making full use of the different law, tax, accounting, capital market and economical development of different countries.

人们用它来利用各国法律、税收、会计、资本市场、经济发展等地区差异来发行资产支撑证券,降低交易成本。

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12、

On Influence of Depreciation Preparation of Fixed Assets on Income Tax Accounting

企业固定资产减值准备影响所得税会计的分析

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13、

In theoretical analysis, the auditorial relationship quality consists of six dimensions which are satisfaction, trust, commitment, communication, independent relations and stable relations, and all dimensions have a positive impact on customer loyalty of accounting firm.

理论分析认为,企业与事务所关系质量有满意、信任、承诺、交流、关系独立性和关系稳固性六个维度,各个维度对事务所客户忠诚均有正向影响。

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14、

The conclusions of this research verified that the auditorial relationship has positive effect on customer loyalty, which helps the accounting firms to use marketing to strengthen business ties with customers, expand their business, enhance the core competitiveness.

本文的这一研究结论证实了企业与事务所关系质量对事务所客户忠诚有着积极的正向影响,这有利于事务所运用市场的分析方式加强与顾客企业的联系,拓展业务,提升核心竞争力。

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15、

EDP's impact on Accounting Internal Control Theory is objective and tremendous. It will inevitably exert a profound and lasting influence on financial, auditorial theories and the development and transformation of their application.

EDP对会计内部控制理论的影响是客观的、深刻的,它必然对会计、审计理论与实务的发展变革产生深远的影响。

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16、
17、

Accounting Appointive System is trying progressively in the whole country in recent years, and it has achieved a notable effect.

近年来,会计委派制正在全国逐步试行,并取得了显著的效果。

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18、

For example, in an accounting application, consistency would include the invariant that the sum of all asset accounts equal the sum of all liability accounts.

例如,在记账应用程序中,一致性可能包括所有资产账户的总和始终等于所有负债账户的总和这个不变式。

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19、

Results: 93.79% married women took different birth control measures, accounting for 99.4% among ever-bearing women. Of them, 83.37% took long-term effective measures; 72.20% admitted antemarital sexual behaviours;

结果流动已婚妇女93.79%已落实各类节育措施,占已生育人数的99.41%,其中83.37%使用长效措施;

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20、

Unless inflation abates, more countries will adopt some form of inflation accounting.

除非通货膨胀率下降,否则将有更多的国家采用某种形式的通货膨胀会计。

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