standard income statement 中文意思是什麼
standard income statement
解釋
標準收益表-
Some companies prepare an income statement for management that highlights standard cost variances
一些公司編制反映標準成本差異的損益表。 -
In response to comments received through the consultation process the revised standard gives preparers of financial statements the option of presenting items of income and expense and components of other comprehensive income either in a single statement of comprehensive income with subtotals, or in two separate statements ( a separate income statement followed by a statement of comprehensive income )
作為對徵求意見期間收到的反饋信息的回應，修訂后的準則允許報表編制者選擇將所有的收入、費用項目以及其他綜合收益的組成部分放入同一張帶小計的綜合收益表，或者是放入兩張單獨的報表（損益表和全面收益表） 。 -
Based on it, the paper built 3 hypotheses : ( 1 ) the companies treated special are likely to make income increasing accruals ; ( 2 ) they use discretionary accruals items to manage earnings ; ( 3 ) they are like to utilize current accruals to arrive at the goals. it is knew that the accounting standard of cash flow statement began at 1998 and we only can got the data from 1998, so the paper tested 31 companies as statistical samples by three different models, which are the deangelo model, industry model one and industry model two
為此，論文僅以其中的31家摘帽st公司為樣本，按照實證研究的方法，首先建立了三點假設| ： 1 、摘帽st公司在摘帽當期會作出調高利潤的應計會計處理； 2 、摘帽st公司主要通過調整主觀應計利潤項目達到盈餘管理的目的； 3 、摘帽st公司會利用流動性應計項目進行盈餘管理。 -
Integrated accounting ? ap, ar, and gl modules. generate aging, income statement, balance sheet reports and write checks. or connect to other accounting solutions. many standard accounting interfaces are available
集成會計- ap ， ar及gl模塊.生成收益表，資產負債表的報告，或者連接到其他的會計項目 -
Figures restated as a result of the adoption of the new statement of standard accounting practice 12 : income taxes
根據最新會計實務準則第12號：收入稅作調整后的數字
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