An Empirical Study on the Effect of International Convergence of the Chinese New Accounting Standards& Evidence From AB-share Companies 我国新会计准则国际趋同效果研究&基于沪深AB股的经验证据
Joint Use of Accounting Manipulation and Transaction Planning& Evidence from Long-term Asset Impairment 会计操纵与交易规划的配合使用&来自长期资产减值的经验证据
Accounting Firm Type, Mandatory Rotation and Behavior of Accounting Firm& Evidence from the Audit Market in China 事务所类型、强制轮换制与事务所行为&来自中国审计市场的经验证据
The Research on Special Assessment Funds Accounting on Government Accounting; The CFs Comparison of Accrual-oriented Government Accounting Model& Evidence form American and Australian Federal Financial Accounting 政府会计模式下建立特种基金会计的探讨应计导向政府会计模式的概念框架比较研究&以美国、澳大利亚联邦政府会计为例
The CPAs study the company's accounting records and gather other evidence regarding every item in the financial statements through the investigation. 注册会计师通过调查来研究公司的会计账簿并搜集与财务报表各项目有关的其他证据。
Forensic accounting encompasses collecting, analyzing and evaluating evidence, and then interpreting and communicating the findings in court, boardroom or other legal and administrative venue. 法务会计涵盖证据的收集、分析以及评估,并向法庭、董事会或其他法律以及管理机构解释和沟通调查结果。
The Quality of Accounting Information and the Voluntary Disclosure& Evidence from Listed Companies in Shenzhen Stock Exchange 会计信息质量与自愿性信息披露&来自深圳的经验证据
Economic Consequences of New Generally Accepted Accounting Principles& Evidence from Economic Asset Impairments 新会计准则的经济后果&基于资产减值准则的研究
The New Chinese Accounting Standards and Accounting Quality: Evidence from Chinese A-Share Listed Companies 新准则实施会计质量实证研究&来自A股上市公司的经验证据
Fair Value Accounting: Theory Analysis and Empirical Evidence 公允价值会计:理论分析与经验证据
Is Accounting Conservatism out of Date& Evidence from 1926 to 2007 in America 会计稳健主义过时了吗美国1926年2007年的经验证据
Accounting information is the evidence of economic decision between the nation, investors and debtee. 会计信息是国家、投资人、债权人和相关方经济决策的依据;
On the Market Conducting Effect of Accounting Report Fraudulence& Evidence from Shanghai Stock Market Between 1999-2000 会计报表粉饰的市场传导效应研究&来自沪市1999-2000年报的经验证据
Then, we analyze the accounting issues which the antidumping accounting research, which consist of accounting evidence of antidumping, accounting attendance of antidumping agencies, accounting challenge of theory framework which deal with antidumping. 接着对反倾销调查过程中的会计问题进行分析,包括反倾销的会计取证、反倾销调查机构的会计参与、市场经济地位的会计要求,并对应对反倾销的会计理论框架进行了构思。
The Audit Quality of Accounting Firms& Evidence from 2003 Chinese Listed Companies 会计师事务所审计质量分析&来自2003年中国上市公司的经验证据
Have Independent Directors Improved The Conservatism of Accounting Earnings Empirical Evidence From Chinese Stock Market 独立董事是否提高会计盈余的稳健性&来自沪深股市的经验证据
Next in order this paper presents the idea of establishing ABC thought in the ERP financial accounting module, mostly including first is establishing the relationship between cost driver and product 、 cost 、 expenses; second is designing appropriate accounting evidence; 其次提出在ERP财务会计模块中构建ABC思想的思路,主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程;
Knowledge Base and Skill Development in Accounting Education: Evidence from China 中国会计教育中知识及技能要素的发展
Opportunism or Conservatism Evidence from Auditor Dismissals The Audit Quality of Accounting Firms Evidence from 2003 Chinese Listed Companies 机会主义还是稳健主义?来自中国上市公司解聘审计师的经验证据会计师事务所审计质量分析来自2003年中国上市公司的经验证据
One of the main reasons for this phenomenon is most corporations in China lack of antidumping accounting information platform as well as legal supporting system based on accounting evidence. 主要原因之一是我国企业缺少反倾销会计信息平台和会计举证的诉讼支持系统。
Harmonization of Accounting Standards: Evidence from Chinese B-share Market 从我国B股市场透视会计准则的国际化问题
Based on corporate governance, with accounting history as evidence and game theory as analyzing tool, the paper discusses the forming process of institution structure of regulating accounting information disclosure. 文章以公司治理为背景、以会计发展史为证据,以博弈论为分析工具,着力阐述公司治理演进过程中,会计信息披露监管的制度性结构的形成过程。
The author thinks that, accounting evidence is the financial and accounting information that the judicial accounting personnel shall collect it in law to prove the facts. 笔者认为,会计证据是司法会计人员依法收集的能够证明案件事实的一切财务会计资料。
A single accounting evidence and combination of the accounting evidence have many differences, this paper also analyses the two kinds of accounting evidence in the concrete determination of differences. 单一的会计证据和组合的会计证据的认定方法也有很大不同,文章也分析了这两种会计证据在具体认定中的差异。
In China, with the increasing of functionary crime, people pay attention to accounting data as evidence playing an important role improve role in judicial practice more and more. 在我国,伴随着职务犯罪案件的日益增多,会计资料的证明作用愈加受到人们的重视,而会计证据作为诉讼证据的一种,早已被司法实践所运用。
The adopting mechanism and theory of forensic accounting identification is the unification of evidence ability and proof capability. 法务会计鉴定采信的机理是证据能力与证明力的统一,法务会计鉴定采信的本质是对证据证据能力和证明力的认证。
Finally, a system on how to evaluate the generation mechanism of accounting information evidence to deal with anti-dumping are proposed; meanwhile, putting forward some measures for anti-dumping accounting information evidence generation mechanism to ensure the effective implementation of measures. 最后,对企业应对反倾销会计信息证据生成机制的评价进行了分析,同时提出了应对反倾销会计信息证据生成机制有效运行的保障措施。
Therefore, the classifications can be the following categories in practice: economic exchange record, identification of judicial accounting and files from reconsideration. Evidence, regarded as the ridgepole of laws, is the reliable cornerstone of litigation. 因此实践中可将税务行政诉讼的证据分为经济交往记录、司法会计鉴定和复议中产生的资料。证据,在法学界一向被视为诉讼的脊梁,是构筑诉讼大厦最为可靠的基石。
Then, the function of accounting information evidence to deal with anti-dumping as well as the anti-dumping investigation on accounting information evidence requirements are analyzed, at the same time the analysis of the influencing factors playing on accounting information evidence of effectiveness are taking. 接着,对应对反倾销会计标准和会计信息证据的功能以及反倾销调查不同阶段对会计信息证据的要求进行分析整理,同时剖析了应对反倾销会计信息证据效力发挥的影响因素。