basic accounting period 中文意思是什麼

basic accounting period 解釋
基本核算期間
  • basic : adj 1 基礎的，基本的，根本的。2 【化學】堿性的，堿式的。3 【礦物】基性的，含少量硅酸的。4 【軍事...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • period : n 1 時代；期；時期；期間；階段。2 〈the period〉現代，當代。3 周期；【地質學；地理學】紀。4 終結...
  1. The preliminary thoughts of operational mechanism of soil and water conservation in shanxi in the early of 21st century are : soil and water conservation ( basic construction project ) has accumulated some experiences, it is a breach of developing modern soil and water conservation and carrying out supervision system of soil and water conservation, it needs to be improved and raised ; the project ' s proportion of soil and water conservation is gradually enlarged, the project investment in the province is about 0. 2 billion yuan ( rmb ) every year, to insist on professional team ' s management and pursue the project ' s accounting system actively ; the peasant households are a main part of harnessing and development, to develop large households of soil and water conservation actively and play their typical and leading role fully ; to grasp the cities ' soil and water conservation well during the period of “ the tenth five - year plan ”, the project investment is inclined round the cities

    21世紀初期山西水土保持運行機制的初步設想是：基本建設項目水土保持已積累一定的經驗，它是發展現代水保和實行水保監理制的突破口，要不斷完善提高；項目水保的比重逐漸加大，全省每年立項的投資在2億元左右，要堅持專業隊治理，積極推行項目報賬制；農戶是治理開發的主體，要積極發展水保大戶，充分發揮大戶的典型帶動作用； 「十五」期間也要抓好城市水保，投資項目要向城市周圍傾斜。
  2. This also is building the new management model of traffic finance and accounting and the foundation of content at the same time. at present, our country economy is being in the generation of phase in 21 beginning of the century, and the traffic cause also is in never existed before quick development particular period, and that the face government function changes and economical with the international meets the rail, and it is back especially to join wto, and whether traffic finance and accounting can work to suit the development requirement of traffic cause, various kind of finance and accounting problem in the creativeness settlement traffic cause development, further builds with the new finance and accounting management model of perfect traffic industry, is puts at the important subject in face of us. this thesis is being takes this as the purpose, and history and present situation are being in progress on the foundation fully analyzed what the finance and accounting to the traffic trade was worked, and the person who according to the government function changes concerned asks the basic train of thought that catching hold of before one that all finance and accounting reformation is worked, the research problem newly, solves new the problem, puts forward suiting the basic pattern of the finance and accounting of traffic trade development management work

    目前，我國經濟正處於21世紀初期的發展階段，交通事業也處於前所未有的快速發展時期，面對政府職能轉變和與國際經濟接軌，特別是加入wto后，交通財會工作能否適應交通事業的發展要求，創造性解決交通事業發展中的各類財會問題，進一步建立和完善交通行業新的財會管理模式，是擺在我們面前的重要課題。本論文正是以此為目的，在對交通行業財會工作的歷史和現狀進行充分分析的基礎上，抓住當前各項財會改革工作的基本思路，按照政府職能轉變的有關要求，研究新問題，解決新問題，提出適應交通行業發展的財會管理工作的基本模式。武漢理工大學碩士學位論文文章在第1章幫墓且重對職能轉變前交通行業行政與財會管理工作的狀況進行了分析，旨在提出在職能轉變前，交通行業財會管理工作存在的問題。
  3. Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching

    在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。
  4. Basic accounting period

    基本核算期間
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