objectives of accounting 中文意思是什麼

objectives of accounting 解釋
會計目標
  1. From the perspective of property rights, the implementation of the credit system demonstrated the accounting objectives of an university, strengthened the cash basis of accounting, made continued operation of accounting and accounting assumptions phases verifiable, and enhanced the understandability, comparability and match ratio of the accounting information

    從產權視角分析，學分制的實施顯現了高校會計目標，強化了會計收付實現制基礎，使得會計持續經營及會計分期假設具有了可驗證性，提高了會計信息的可理解性、配比性與可比性質量特徵。
  2. The dissertation will study the realistic accounting ethics of all over the world and put forward the objectives and steps of the construction of accounting ethics that are based on the study of elementary accounting ethics

    本文將在深入探討有關會計倫理基本理論問題的基礎上，對國內外廣泛存在的會計倫理現實問題進行研究，以提出我國會計倫理建設的目標和途徑。
  3. In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting

    摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。
  4. 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。
  5. Ever since its birth, one of the objectives of accounting is reflection. to be more specifically, the major role of accounting is recording, classifying and reporting the financial transactions of an organization. the other roles such as monitoring normally derived from the accounting ’ s reflection function

    從其誕生的那天起就決定了會計具有反映的職能，也就是說會計提供信息，準確、全面地反映企業的經營情況是它的第一職能，監督等其它職能都是在此基礎上才衍生出來的。
  6. 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。
  7. The second part is accounting objectives and the need for disclosure of accounting policies

    （ 2 ）會計目標和上市公司會計政策披露的必要性。
  8. Based on analysis of current situation of higher education and economic development in china, this paper puts forward with the viewpoint of differentiated education objectives for bachelor of accounting and further studies the education patterns for bachelor of accounting in order to realize the differentiated education objectives

    摘要本文通過分析目前中國經濟發展與高等教育的現狀，提出會計本科教育目標多元化的觀點，並進一步研究實現會計本科教育目標多元化的會計本科教育模式。
  9. It implies the probability of solving the fundamental problem of accounting through the illustration of correlation among accounting objectives, information characteristics and measurement attributes and the intrinsic relation between eva ( a measurement of performance ) and residual income valuation ( an equity valuation method ). accounting standard setting is the core of the thesis, and it is the main method used present all over the world to solve the fundamental problem of accounting as well

    為尋求會計基本問題的可行解，我們探討了會計目標、信息質量特徵和計量屬性之間的交叉相關性以及eva （一種業績衡量方法）和剩餘收益估價（一種權益估價方法）的內在聯系，這種交叉相關性和內在聯系預示了解決會計基本問題的可能性。
  10. In which the ethical feature shows that accounting ethics is necessary and feasible, and the accounting feature shows that accounting ethics has the economic consequence which serves as procedural rationality. its ultimate objectives are to achieve the rationality of outcome of accounting objectives. from the aspect of economical features, accounting ethics has the features of property system, the informal system of change, informational mechanism and repeated game

    會計倫理的倫理學特徵說明會計倫理既有必要存在，也有可能實現；其會計學特徵說明，作為一種程序理性的會計倫理具有經濟後果，其最終目標是為了實現會計目標的結果理性；從經濟學特徵來看，會計倫理具有產權制度特徵、變遷的非正式制度特徵、信息機制特徵和重復博弈特徵；作為一種控制機制而存在是會計倫理的管理學特徵。
  11. 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
  12. At last, the author chooses enron company as a typical case for accounting ethics analysis in order to give some advice for accounting ethics construction of our country ; and advances the objectives and steps of the construction of accounting ethics. the author considers that the construction of accounting ethics is a systematic project which must combine accounting institution, legal system with credibility system and so on

    最後選取美國「安然」事件為典型，通過案例研究的方式對它進行了會計倫理分析，以期為我國會計倫理的建設提供一些啟示，並提出了我國會計倫理建設的目標和途徑，認為會計倫理建設是個系統工程，需要會計制度、法制和信用制度等建設結合起來。
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