chinese accounting standards 中文意思是什麼

chinese accounting standards 解釋
中國會計準則
  • chinese : adj. 中國（人）的；中國（話）的。 the Chinese Wall 萬里長城。n. 〈sing. , pl. 〉 中國人；中國話，漢語。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • standards : 標準,規程
  1. 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。
  2. The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years

    本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。
  3. At the present stage, chinese futures brokerage firms have a large number of internal and external problems, especially on unsuitable institutional criterions referring to finance, accounting and tax. futures brokerage firms should set up industrial standards of their own

    發展至今，現階段中國期貨公司存在大量的內部問題和外部環境問題，尤其在財務、稅收等方面適用制度準則不當，應該建立期貨公司自己的行業標準。
  4. Understand chinese accounting standards and tax legislation

    了解的中國會計準則及稅收法規知識。
  5. Chapter 3 : comparing and analyzing the chinese and foreign accounting standards in information disclosure. in terms of listed categories in the * accounting reports, author analysis four aspects of accounting reports. they include the accounting reports of partial information, the accounting reports in reflecting the performance of social responsibilities, intangible assets measurement and disclosure and derived information disclosure of financial tool

    第三章：中國會計準則與外國會計準則在信息披露方面的比較分析在財務報表的列報方面，筆者主要進行了分部信息的會計報表，反映社會責任履行情況的會計報表，無形資產計量和披露和衍生金融工具信息的披露共四個方面的比較。
  6. Chapter four compares the sino - foreign accounting criterion - analyzes the differences of net income to adopts chinese and international accounting standards for 55 listed corporation issuing a and b stocks in shanghai securities exchange. discovers that our country does n ' t adopt fair and equitable value to keep accounts

    比較了我國上市公司實行的《企業會計制度》與國際會計準則的聯系與區別，發現我國未採用公允價值作為記帳基礎，這是與國際會計準則的根本區別所在。
  7. The international accounting standards board ’ s negative attitude to this method and the chinese listed companies ’ unanimous preference to it as well as china securities regulatory commission ’ s attitude of acquiescence beyond system to it forms a sharp contrast. therefore constructing a business combination accounting system which meets chinese practice and setting a high quality business combination accounting rule basing on it to regulate and instruct practical business management are important topics in combination accounting

    國際上影響較大的準則制訂機構對權益結合法的否定態度，與我國上市公司對權益結合法的一致偏好以及我國證監會等對權益結合法「制度之外的默許」的態度形成了鮮明的對照，因此構建符合我國實際的企業合併會計理論體系，並在此基礎上制定高質量的企業合併會計準則來規范指導實務處理是合併會計的一個重要課題。
  8. Finally, on the foundation of analyses on the nature of accounting standards and theory of standard - circumstance, we build the chinese cf which embody fair value and draw a conclusion that chinese cf contains fundamental theory level and standard - circumstance theory level

    最後，在對會計準則的性質和準則一環境理論研究的基礎上，構建了包含基本理論層次和準則?環境理論層次兩部分的體現公允價值的中國財務會計概念框架。
  9. This paper firstly compares the sino - foreign accounting information disclosure system, standards of the chinese business accounting system to the international accounting standards, and the supervision to the information disclosure system of the listed companies in domestic and overseas security market. the more significant problem is the listed corporations interior control system general weak. this is the source to create artificial and false financial information, yet not arouse the ample recognition of the listed corporations in the days to come our country ought to strengthen the information disclosure system constructs

    文章首先對中外證券市場會計信息披露制度進行比較，找出我國證券市場會計信息披露制度體系的差距與不足；然後比較我國上市公司會計信息披露的標準?企業會計制度與國際會計準則的不同；接著闡述我國與國外上市公司會計信息披露監管的實際效果，分析我國會計信息披露監管效果不佳的原因，找出問題所在；最後針對不同的問題提出相應的政策建議和改進措施。
  10. The result of the research shows that the profit variance hasn ’ t been decreasing remarkably since 2001 accounting reform and difference is relatively great to the execution result of the new accounting standards in every year. the data of accounting earnings prepared under international financial reporting standards isn ’ t more relevant than that of chinese gaap

    本文研究發現主要有: 2001年會計改革后，雙重披露差異整體並沒有顯著降低，會計標準執行效果年度間差異較大;國際會計準則的信息含量並沒有顯著高於我國會計準則，形式上的協調並不能提高會計信息質量。
  11. The internationalization of chinese accounting standards

    我國會計準則國際化應注意的幾個問題
  12. Chapter 4 : prospective reform in chinese accounting standard after entry of the wto. joining the wto influences many aspects of chinese accounting industry. it makes the internationalization of accounting standards an urgent issue

    第四章：入世后對我國會計準則改革的展望加入wto對我國會計行業產生了多方面的影響，使得會計準則國際化的問題更加突出。
  13. The chinese accounting standards system has being perfected since business accounting standards issued in 1992, and it played an important role in standardizing the disclosure of accounting information and perfecting the construction of capital market

    自1992年我國正式發布《企業會計準則》以來，我國的準則體系不斷完善，在規范會計信息披露、健全資本市場建設方面發揮了重要的作用。
  14. This dissertation attempts to compare and analyze the chinese and foreign accounting standards and to use foreign practical experience for reference. author hopes the dissertation can have useful contribution to constitute and improve chinese accounting standards

    本文試圖通過比較資本市場環境下的中外會計準則，借鑒國外的實踐經驗，期望能對中國會計準則的制定與改進提供一些參考意見。
  15. Based on the practice in the construction of chinese accounting standards, the author firstly brings forward the research hypothesis : the data of accounting earnings prepared pursuant to international accounting standards is more correlative than that of chinese accounting standards

    首先，從簡要回顧我國的會計準則建設情況入手，提出研究假設，該假設認為按照國際會計準則編制的會計盈餘數字比按照中國會計準則編制的會計盈餘數字更具決策有用性。
  16. Throughout these years, ministry of finance has promulgated 16 specific standards and one accounting system which carries the same function as a specific standard. presently, there have been four specific standards at the final stage of requesting comments and will be finished within this year. the speed of making chinese accounting standard is so fast and remarkable

    在這段期間，財政部共發布了16項具體準則和一項與具體準則擁有相同功能的《企業會計制度》 ，目前又有幾項具體準則正處于最後徵求意見的階段，預期年內能夠完成，中國會計準則建設速度之快，令世人矚目。
  17. The last part, chapter 6, is comparison of income tax st andards ( ed ) with ias12 and give some suggestions for setting up our standards, including the necessary of publishing chinese income tax accounting standards as soon as possible, analysis the chinese exposure draft of income tax accounting

    第六章進行所得稅會計準則比較與思考，提出我國所得稅會計準則盡快公布的必要性，我國所得稅會計準則徵求意見稿分析，制定我國所得稅會計準則的四點思考。
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