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- This?paper tests market efficiency through examining its capability to identify the essence of change in accounting estimate. 本文通过考察市场能否识别会计估计变更的实质来验证市场有效性。
- Empirical Test of Market Response to Changes in Accounting Estimate 会计估计变更市场反应的实证检验
- As the basic work of Accounting has been reinforced, computer is used more and more largely in Accounting Estimate and Financial Administrate,and causes a propound change in the method of accounting and administration. 随着会计基础工作的加强,电子计算机日益深入地应用于会计核算和财务管理中。 这使会计核算手段、管理方法都有了深刻的变化。
- Elaine: [Checks 6)office directory] Eric Chang in accounting? （查办公司名册）是会计部的艾瑞克张吗?
- change in accounting estimate 会计估计变更
- The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices. 会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
- After-tax cumulative effects resulting from changes in accounting principles. 凡因会计原则变动所产生之税后累积影响数皆属之。
- Recent changes in the tax law are clearly set out in the booklet. 在那本小册子里清楚地描述了近来税务法的变更情况。
- However, due to the differences between computerized accounting and traditional one, both in accounting basics and in practical work, we must have changes in traditional audit, with modifying and confirming, to adjust to new conditions. 但由于会计电算化与手工会计无论在会计基础，还是在会计工作等方面都存在着较大差别，因此，传统意义上的审计必须进行改变、增补，以适应新的条件。
- Appreciable changes in temperature. 可察觉到的温度上的变化
- We have seen massive changes in recent years. 这几年我们经历了巨大的变化。
- Some lenders have taken advantage of changes in accounting rules to reclassify trading assets as banking assets, which means that banks will take losses on those assets more gradually. 一些银行利用会计规则的变化使交易资产重新分类成银行资产，这意味着银行将逐渐损失交易资产。
- Report any changes in his temperatures to the head nurse. 他体温出现任何变化都要向护士长报告。
- The change in accounting environment results in the variation in people's demand for accounting information. 摘要会计环境的变化导致人们对会计信息的需求发生变化。
- The invention of printing caused important changes in society. 印刷术的发明在社会上引起了重大的变化。
- Restoration calls, however, not for changes in ethics alone. 但是，复兴不仅仅只要改变伦理观念。
- She is always on the outlook for great changes in China. 她一直在注视着中国所发生的巨大变化。
- He was hostile to any change in our plan. 他反对我们计划中的任何改变。
- Bachelor's degree or higher in accounting. 本科及以上学历,会计专业。
- Above collage degree major in accounting. 大专以上学历,会计专业。
