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- combined accounting choices 组合会计政策选择
- J. Aharony, C. Lin and M. Loeb, "Initial Public Offerings, Accounting Choices, and Earnings Management ", Contemporary Accounting Research, (Fall 1993):61-81. 林婵娟与薛富井,"1992欧洲单一市场与相关会计准则调和之研究",多国籍企业研究学报,第十八期,民国81年4月,页次16-30。
- The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year. 上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%25。
- In our country, the development of combined accounting is now lagging in phase and existing plenty of questions to be solved in both theory and practice. 我国合并会计的发展还相对滞后,理论上和实务上还存在相当多的问题尚待解决。
- So, for eluding the latent litigation risk by earnings management, the incumbent auditor can prefer conservative accounting choices, this is the important reason to cause auditor change. 说明为了规避盈利管理所带来的潜在诉讼风险,审计师会坚持采用降低公司盈利水平的会计政策和处理方法,这是导致审计师变更的重要原因。
- This paper is divided into five chapters: The first chapter proposes the proposition of this paper at first, why study the accounting information quality characteristic of combined accounting statements. 第一章首先提出本文的论点,为什么研究合并报表的会计信息质量特征。
- Discussion on Several Problems of Combined Accounting Statement 对合并会计报表几个问题的探讨
- Peculiarities of Combined Accounting Statement Auditing 合并会计报表审计的特殊性
- The two parties have combined to form a government. 两党已经联合起来组成政府。
- The combined fleet is armed to the teeth. 这支联合舰队全副武装。
- In sum, theory must be combined with practice. 总之,理论必须同实践相结合。
- enterprise combination accounting standard 企业合并会计准则
- There is no accounting for tastes. 人各有所好。
- International comparisons of combined accounting statement and enlightenment 合并会计报表差异的国际比较与启示
- How these elements are combined is clearly known to us. 这些元素是怎样结合的我们知道得很清楚。
- Combined into one united body; merged. 合并的,结合的并入一个整体的; 合并的
- Circumstances have combined to ruin our plans for a holiday. 各种情况凑在一起破坏了我们的假日计划。
- Patience combined with diligence is necessary to success. 耐心结合勤奋是成功所必需的。
- Jason should go in for accounting because he has a good head for figures. 贾森应从事会计工作,因为他具有计算的才能。
- He doesn't know the nuts and bolts of our accounting system. 他一点也不了解我们会计系统的基本细节。