statistical statement 中文意思是什麼
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These audits have not only brought a clear picture of the basic conditions of those enterprises and disclosed problems of fraudulent statement of revenues and expenditures, false statement of assets, liabilities, profits and losses, but also initially studied and tried on audit approaches and techniques like commitment system, statistical sampling, testing of the internal control systems and computer assisted audit techniques
通過審計，不僅摸清了企業家底，揭露了企業財務收支中弄虛作假，資產負債損益不真實的問題，同時，還初步探索了承諾制、統計抽樣審計、測評內部控制制度和計算機輔助審計等方法。 -
Account is an integrated statistical statement of an economy s external transactions with the rest of the world
國際收支平衡表是一個經濟體系與世界其他各地進行對外交易的一份綜合統計記錄。 -
A statistical research on the effect of penalty for false statement of listed company
上市公司虛假陳述違規行為處罰效果的統計研究 -
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。 -
To accomplish this, the db2 optimizer applies query cost formulas that evaluate and weigh four factors for each potential access path : the cpu cost, the i o cost, statistical information in the db2 system catalog, and the actual sql statement
要實現這個目標， db2優化器會應用查詢成本公式，該公式對每條可能的存取路徑的四個因素進行評估和權衡： cpu成本、 i / o成本、 db2系統目錄中的統計信息和實際的sql語句。
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