標準會計準則 的英文怎麼說

中文拼音 [biāozhǔnkuàijìzhǔnzé]
標準會計準則 英文
standard accounting practice
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 標準 : （衡量事物的準則; 榜樣; 規范） standard; criterion; benchmark; pip; rule; ètalon （衡器）; merits
  • 準則 : norm; standard; criterion; rule; formula; square
  1. The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision

    本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。
  2. This dissertation divided into four chapter, chapter 1, discussing the necessity for norm disclosure related party relationships and transactions, introducing the accounting standard about this section from the theories angle ; chapter 2. using the accounting standard analysis the status in quo of listed company, collect amount ' s sample from shanghai and shenzhen stock market to using the actual date analyzing ; chapter 3

    用會計準則標準來實證分析上市公司關聯交易及披露情況，在這一章中，從滬深兩地股市採集一定量的樣本，用實際的數據來分析關聯方關系及其關聯交易的披露存在的問題、原因及危害；第三章
  3. At the same time, the author has put forward the problems that the lease accounting of our country remains to solve. in chapter two " studying the question of classifying the lease ", the author has summarized the difference respects among the accounting criterion of our country > u. s. a. ' s accounting criterion and international accounting standard

    第二章《租賃分類問題研究》通過中外會計準則對租賃分類標準進行比較，總結我國會計準則與美國會計準則和國際會計準則的區別所在，提出租賃分類存在的問題，並對我國租賃分類新標準進行探討。
  4. After comparing the audit difference about the multi - company " s off - tax net profit, the author tried to find out its distributing characteristic and made the further discussion about the result. respectively from two aspects - total analysis and factors " analysis to ab phenomenon for disuniting net benefit, got into the conclude that because of the difference between chinese accounting standards and international accounting standards, the net profit is overrated by cas

    本文通過統計ab股公司稅后凈利的境內外審計差異，分別從總量與因素兩個方面對ab股的凈利進行分析，並進一步論證由於我國會計準則與國際會計準則的不統一，導致了凈利差異，與國際標準相比，國內凈利普遍存在高計的現象。
  5. Therefore, more and more countries have adopted international accounting principles. great progress has been made in international coordination of accounting standards in those countries, for which the purpose is to reduce the cost of forming accounting standards, to reduce their firms ’ costs of raising - money in international market and transaction cost, keeping their firms an advantage in global economy competition and development

    因此，越來越多的國家已加入到了採用國際會計準則的行列中，這些國家在會計標準國際協調方面均取得了很大的進展，其目的就在於努力降低本國會計標準的制定成本，降低本國企業在國際市場上的籌資成本和交易成本，使本國企業在全球性的經濟競爭和發展中處于優勢。
  6. Comparing with the old basic accounting standard, the new one has developed in many aspects : the property and status of the basic accounting standard are more explicit, the expression of objectives of financial reporting is more scientific, the expression of accounting principles is more refined and precise, the basic accounting standard generally constitute accounting elements and add the part of accounting measurement

    摘要新的《企業會計準則基本準則》與原基本準則相比，主要在以下方面有了新發展：基本準則的性質與地位更加明確；財務會計報告目標的表述更加科學；會計核算一般原則的表述更加精練和準確；對會計要素從總體上加以規范；增加了會計計量部分。
  7. Gaap - generally accepted accounting principles. rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement

    公認會計準則-是一套由財務會計標準委員會建立的準則，規定如何建立財務報表，如資產負債表和收益表/損益表
  8. The publication of ias. 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements

    1修訂稿的發布標志著iasb與美國財務會計準則委員會（ fasb ）聯合進行的財務報表列報相關內容的復核和協調項目第一階段的完成。
  9. It ’ s a realistic choice for china ’ s commercial banks share - equity remolding and listing overseas to gradually introduce the internationally general - purpose financial accounting principles, the transparency standards to china ’ s markets, and to guide china ’ s commercial banks to realize reformation and reorganization

    逐步將國際上通用的財務會計準則、透明度標準納入中國市場，引導我國商業銀行改革重組，是我國商業銀行股份制改造並實現境外上市的現實要求。
  10. This research includes saspects, namely the basic theory of accounting of cash flow statement, construct index system of cash flow statement, analysis the cash flow statement, empirical analysis about integration situation of cash flow statement of listed companies

    研究工作主要從五個方面展開：美國財務會計準則第95號? ?現金流量表的研究及思考；對我國現金流量表準則的思考與改進；構建現金流量分析指標體系；現金流量分析；上市公司現金流量總體狀況實證分析。
  11. From the mechanism - designing perspective of accounting standard setting, the accounting standard setter in our country must adapt the measurement perspective of decision usefulness according to the market environment of our transition economy. we must also introduce due process in the course of accounting standard setting. fair value is unavoidable in accounting standard setting

    從機制設計觀來看我國會計準則的制定，我們認為：我國會計準則的目標宜採用決策有用的計量觀，準則制定過程應當引入應循程序，公允價值計量是準則制定中一個不容迴避的問題，我國會計準則對公允價值的先用后棄無助於解決我國的公允價值悖論。
  12. It stands for a convergence of the international accounting standard, and a milestone on our accounting system reform

    這標志著我國會計準則體系已與國際會計準則真正接軌並達到趨同的目標。
  13. By a long time research and discussion, international accounting standards board ( iasb ) issued international financial reporting standards4 ( ifrs4 ) in 2004, which indicated the first phase of establishing insurance accounting standards was finished. 5 years ago, we joined wto

    國際會計準則理事會（ iasb ）經過多年的研究和探討，在2004年發布國際財務報告準則（ ifrs ） 4 ，這標志著iasb對建立與保險行業相應的會計框架的第一階段任務已經完成，並於2005年在歐盟開始實施。
  14. Investigation into the origin of accounting standard tells us that accounting standard is in essence an economic mechanism. we can work out a feasible solution to the fundamental problem of accounting from the mechanism - designing perspective using decision usefulness as objective and performance measurement as incentive compatibility constraint

    對會計準則產生過程的考察可以看出會計準則實質上是作為一種經濟機制而存在的，以決策有用為機制設計目標，業績衡量為激勵相容約束的機制設計觀來制定會計準則，可以求得對會計基本問題的一個可行解。
  15. This text analyzes and compares the relevant provision of each income index of the local and international accountancy ' s standard, and aims at our country current conditions putting forward some advice

    本文分別就國際和國內會計準則對每股收益指標的有關規定做出分析和比較，並針對我國現況提出幾點建議。
  16. Standard accounting practice

    標準會計準則
  17. Chapter four is the analysis of working capital. this chapter includes three segments : the analysis of full assets, of fixed assets, and of intangible assets. at the end of the chapter, giving the index of analyzing working capital

    第四部分，營運能力分析，結合營運能力的概念及重要性，從企業資產的總體、固定資產、無形資產和營運能力指標等幾個方面，結合現有會計準則、制度對資產的處理的具體規定，對企業的營運狀況作了分析，並給出分析時應注意的事項。
  18. The cognition and consideration of the objectives - oriented approach to u. s. accounting standard setting

    美國目標導向會計準則制定體系的認識與思考
  19. After years of toil, auditing firms are still wrestling to reconcile america ' s rules - based gaap ( generally accepted accounting principles ) with their international counterpart, ifrs ( international financial reporting standards ), which rely more on broad principles

    雖然經過了數年的苦鬥，審計公司之間仍然糾纏於美國制定的所謂「公認會計準則」 （ gaap ）和基於更廣闊準則的「國際財務報告標準」 （ ifrs ） ，到底熟優熟劣的問題上。
  20. Given that corporate management can chose different accounting policies within legal framework, a company ' s book earnings are prone to be adjusted or rigged by its top executives, which may mislead investors in assessing the company ' s real return

    由於相關的會計準則為企業經營者留有較大的會計政策選擇空間，這使得公司的賬面盈餘及其增長較容易受到經營者的主觀控制。因此，如果投資者依靠以會計利潤指標為主的業績評價體系來衡量公司的盈利能力，他們就難免會被誤導。
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