1、

Article 15 Accounting information provided by enterprises shall be comparable.

第十五条企业提供的会计信息应当具有可比性.

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2、

Be no good of course, the company makes an enterprise want to have list of balance sheet, profit not only, return the attestation that must pass accountant intermediary orgnaization.

当然不行,公司制企业不仅要有资产负债表、利润表,还必须经过会计中介机构的认证。

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3、

Standards on foreign stock exchange listings& A case study of Netease delisted

会计准则差异对异地上市公司的影响&网易公司停牌的案例研究

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4、

However, this problem can be solved by using deferred income and deferred expense.

通过待转收入和待转支出两个过渡性科目的会计处理,可以较好地解决账务衔接的问题。

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5、

Numerous financial report practice fraud crime incident have caused western theory circle, especially accounting field lasting concern of the issue, and formed a large number of research documents.

如此众多的财务报告舞弊犯罪事件导致西方理论界尤其是会计界对财务报告舞弊犯罪问题的持久关注,形成了大量研究文献。

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6、

File and maintain all monthly financial closing journal vouchers, general ledgers, sub-ledgers and departmental expenses reports etc. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.

装订并保存所有月度财务结帐的传票,总账,分帐目,部门费用报告等。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。

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7、

Accounting or book-value ROI assumes straight-line depreciation of depreciable assets and a constant cash flow from one year to another within a given timeframe, say three years.

会计ROI或帐面值ROI对可折旧资产采用直线折旧方式,假定在给定时间内(例如三年内)每年间的现金流是一个常数。

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8、

When depreciable assets are disposed of at any date other than the end of the year, an entry should be made to record depreciation for the fraction of the year ending with the date of disposal.

当折旧范围内的资产不是在年末被处置,必须作一个会计分录记录当年截至处置日那段时间的折旧。

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9、

How might the method of payment change the demand for accounting information in hospitals?

如何可能付款方式改变的需求,会计信息在医院?

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10、

In the study of existence, we use the Basu model, and go on regression analysis according the state holding company and non-state-holding company.

本文在检验会计稳健性存在性时,运用了Basu模型,并按国有控股公司和非国有控股公司的不同分别进行回归分析。

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11、

Putting forward a strategy of model management in ADSS.

探讨了会计决策支持系统模型管理的具体策略。

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12、

I gained experience in an accounts office for the last two years.

我在一家会计师事务所获得了两年工作经验.

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13、

The accountant gave a breakdown of the expenses.

会计交出一份开支明细帐.

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14、

The research has the following main conclusions: Firstly, the occurrence of accounting fraud behavior is the result of individual behavior tending towards benefit and these behaviors are the regulation context-specific and the behavior of each unit is the results of specific institutional arrangements.

论文研究得到了以下主要结论:第一,会计舞弊行为的发生是人的趋利行为和特定制度背景下的产物,各个个体的行为是特定制度安排的结果。

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15、

The treasurer has run off with the club's funds.

会计拐走了俱乐部的资金.

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16、

To construct accounting supervision framework in China, we should combine public and private law methods.

在构建我国的会计监管框架时有必要融合公法和私法两种手段.

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17、

The accountant skip off with the money.

那个会计卷款潜逃.

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18、

Sino-Forest, for example, was suspended by Canadian regulators after being accused by short seller Muddy Waters of accounting fraud, which it denied.

比如,嘉汉林业(Sino-Forest)在被卖空投资者浑水研究公司(Sino-Forest)指控会计欺诈(该公司否认相关指控)后,被加拿大监管机构勒令暂停交易。

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19、

Could you put me on to a good accountant?

你能帮我找个好的会计师吗 ?

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20、

He was satisfied with his earnings as an accountant.

他对自己会计师的收入很满意。

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