financial accounting section 中文意思是什麼

financial accounting section 解釋
財務會計組
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • section : n 1 （外科、解剖的）切斷；切割；切開。2 【外科】切片，【金相】磨石。3 （果子的）瓣。4 【數學】截...
  1. Financial accounting section

    財務會計組
  2. After analyzing the characteristic of market - to - book ratio ( p / b ratio ) and price - to - earnings ratio ( p / e ratio ), the thesis uses data from domestic common - shares markets to test the value - relevance of these two ratios. the research data are from shanghai stock exchange and shenzhen stock exchange, including the dealing prices of listed companies in the years of 1994 to 1998 and accounting data from their financial reports of 1993 to 1997. the contents of this thesis are divided into eight sections allocated as below : section 1 is " introduction " about the backgrounds of selecting research targets and the brief contents of whole thesis

    本文介紹了費森?奧爾森模型的產生背景和在資本市場研究中的作用，從模型推導出公司凈資產倍率（ p / b ） 、市盈率（ p / e ）與未來盈利能力（凈資產收益率， roe ）及盈利增長率的關系，分別以1993及1994年為考察基年，用我國上市公司股價數據和年報中會計數據進行了檢驗，證明了假設一: 「凈資產倍率高預示著未來的凈資產收益率高」 ，及假設二: 「市盈率高預示著未來的贏利增長率高」 ，意味著市場對會計信息的反應方向是正確的，說明我國證券市場投資者已能對公開會計信息有基本的把握並運用於投資決策中。
  3. Sec issued study pursuant to section 108 ( d ) of the sarbanes - oxley act of 2002 on the adoption by the united states financial reporting system of a principles - based accounting system and concluded that objectives - oriented standard setting is desirable

    美國證監會發布題為「對美國財務報告體系採用以原則為基礎的會計體系的研究」的研究報告，其結論是美國會計準則制定應該是目標導向的。
  4. With the emergence of microcomputer, the software of accounting by edp got rapid development, and the edp accounting trade including accoutancy trade and computer trade also gradually grew up, in the seventies and eighties of the last century. the accountancy checks system in our country took place thinking chance when coming into ninties. the advanced director of each enterprise paid more attention to financial management, and the finance section put the work point on the finance management and analysis instead of previous accountant - recording

    進入九十年代以後，我國的會計核算體系發生了重大的思想變革，各企業的高級管理層愈來愈重視財務管理工作，而財務部門就把自身的工作重點從以前的會計記賬轉移到財務管理分析上來，這就對財務軟體提出了更高的要求，要求軟體必須能夠最大程度地減少財務人員的記賬工作量，便於他們把更多的時間放到財務分析上來。
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