accounting reliability
英 [əˈkaʊntɪŋ rɪˌlaɪə'bɪlɪti]
美 [əˈkaʊntɪŋ rɪˌlaɪə'bɪləti]
会计的可靠性
双语例句
- Three people were hurt in a 12-car pile up on a fog-bound motorway yesterday.
昨天在大雾弥漫的高速公路上发生的12辆汽车连环相撞事故导致3人受伤。 - Management's attitude toward the data processing and accounting functions, and concerns about the reliability of financial reporting and safeguarding of assets.
对资料处理和财务职能的管理态度，以及对财务汇报可信度和资产看护的关心。 - The core of analysis is the inner relation between entries of the annual report. After comparison of the content and standard of the accounting information disclosure of listed companies, the conclusion is accounting information is inadequate of reliability and pertinence.
分析的中心是揭示报表内各相关项目间的内在联系，通过比较分析发现上市公司在会计信息披露的内容和质量规范方面，在相关性和可靠性上存有明显不足。 - Secondly, the concept and the relation of the most important accounting qualitative characteristics& relevance and reliability are discussed.
再次，对不确定性会计信息最重要的两个质量特征&相关性与可靠性的概念及其关系进行了分析； - Third, we dissect the quality characteristics of accounting information and build an accounting information quality characteristics chart with reliability, relevance and transparency as the core.
第三，对会计信息质量特征进行了深入剖析，并构建了以可靠性、相关性和透明度为核心的会计信息质量体系。 - Principle of combination accounting: both the relevance and reliability;
合并会计原则：相关性、可靠性兼备原则； - In modern accounting reporting system, there are many opportunities for earnings management due to the localization of general accepted accounting principles. However earnings management will weaken the reliability of reported earnings.
现代会计报告系统中公认会计原则的局限性为盈余管理创造了很多机会和空间，而盈余管理的存在会削弱财务报告所提供的盈余信息的可靠性。 - Accounting for reliability analysis of phased-mission systems, a new modularization technique is presented.
针对多阶段任务系统的可靠性分析，提出系统分解方法。 - The Quality of Accounting Information: Reliability Prior to Relevance
会计信息质量：可靠性优先于相关性 - This paper first theoretically analyses impairment assets accounting and its potential impact on the information reliability, and finally puts forward some proposals on improving the validity of this theory.
本文在分析资产减值的经济实质及资产减值会计理论起点的基础上，探讨了资产减值会计对信息可靠性的影响，并对提高资产减值会计信息的可靠性提出了一些构想。 - To carry out accountants 'supervisional duties, to raise the level of accounting informational reality and reliability.
有利于提高会计信息的真实可靠性。 - Impact of Impairment Assets Accounting on Information Reliability and Its Solutions
资产减值会计对信息可靠性的影响及对策 - The Study between the Equality Ownership Structure and Accounting Information Reliability
股权结构与会计信息可靠性的研究 - Yet the paper takes it against the basic accounting principles-prudence relativity and reliability that the book value of the out-assets shall be replaced by the entry value of the in-assets.
但笔者认为用换出资产的账面价值作为换入资产的入账价值，与会计的基本原则谨慎性，相关性，可靠性不相适宜。 - It is important to make the accounting information true and reliability. ACCOUNTING SHOULD OFFER TRUE INFORMATION FOR ECONOMIC WORK
会计要为经济工作提供真实的信息 - Accountant accreditation system plays a important role in accounting supervision and reliability of accounting information.
会计委派制在硬化会计监督，提高会计信息质量等方面起到了重要作用。 - On the Contradictory between Accounting Information's Reliability and Relevance& Its Coordinating
会计信息相关性与可靠性的矛盾及其协调 - But with the exposure of a series of accounting scandals, the accounting information reliability and relevance of the voice of doubt is getting bigger and bigger, even those corresponding to the accrual accounting information in a negative light.
但是随着一系列会计丑闻的曝光，人们对会计信息的可靠性和相关性质疑的声音愈来愈大，更有甚者对应计制会计信息产生否定态度。 - As the global economic integration pattern of the formation, high-tech developed quickly and applied, the product life cycle shortens greatly, enterprise management face greater risks and uncertainties, and the accounting information authenticity and reliability become the common concern of economic circle.
随着全球一体化经济格局的形成，高科技迅速发展并得到应用，产品寿命周期大大缩短，企业经营面临着更大的风险和不确定性，会计信息的真实性，可靠性成为了经济学界共同关注的问题。 - And practitioners believed that fair value accounting is an extreme departure from the current accounting model, not only the lack of reliability, and also will lead to enormous fluctuations in earnings, it may lead to short-sighted decision.
而实务界则认为公允价值会计是对现行会计模式的极端背离，不仅缺乏可靠性，而且将导致收益产生巨大的波动，有可能导致决策短期化。 - In this part, brings forward the standard judging the high quality accounting standard, it is satisfied with quality of accounting correlativity and the reliability request; Can fit in with each other with concrete accounting environment.
在本部分内容中，提出了衡量高质量会计准则的标准，即：满足会计信息质量相关性和可靠性的要求；能与具体会计环境相适应。 - The healthy operation and the mature degree of capital market depends on the symmetry of information, especially as a universal business language, accounting information to generate the authenticity, reliability of production process.
资本市场的健康运行和成熟程度在于信息的对称性，特别是作为国际通用商业语言的会计信息生成、制作过程的真实性、可靠性。 - Construction of accounting information for the reliability evaluation, we use principal component analysis to give weight to the index constructed by the linear weighted evaluation model.
为构建会计信息可靠性评价模型，本文采用主成份分析法对指标赋予权重，构建了线性加权综合评价模型。 - At present, both the accounting firms to ensure the reliability of the information, the protection of corporate assets, security, or in the service of enterprise management objectives are less than satisfactory existence, and some have even reached the unbearable stage.
当前企业的会计工作无论是在保证信息可靠性、保护企业资产安全方面，还是在服务于企业管理目标方面都存在不尽人意之处，有的甚至达到了不堪忍受的地步。 - Internal control is the important factor that affects banking business situation and reduces the risk of accounting information and improves the reliability of accounting information.
内部控制是保障财务信息可靠性、增强经营效率、降低体系风险的重要因素。而内部控制信息披露就是反映内部管理运营和控制情况的重要手段。 - Accountants should know the factors and the techniques of network security, and build a safe control system for the accounting information system to ensure the authenticity and reliability of accounting information in network.
企业会计人员必须了解影响电子商务安全的各种因素，掌握相关的网络安全技术，制定适合网络会计信息系统的安全控制体系，保证会计信息在电子商务环境下的真实可靠性。 - But excessive earnings management damages the quality of financial accounting information and weakens the reliability of financial accounting information. Especially in China earnings management was abused by listed companies and so become one important reason of accounting information distortion.
但是，过度盈余管理是有悖于财务会计信息质量的，影响了会计信息的可靠性，尤其在我国由于被上市公司滥用，成为会计信息失真的重要成因之一。 - Under the premise of complying with accounting standards and without compromising the reliability and comparability of accounting information, the objectives will achievement which include the balance of interests and equitable distribution of wealth, and ultimately achieve Pareto efficiency.
会计政策选择行为在遵循会计准则，不损害会计信息的可靠性和可比性的前提下，可实现平衡各方利益主体权利，公平分配财富，最终达到帕累托效率的目标。 - The accounting profession at home and abroad reliability of accounting information a lot of qualitative research, and achieved rich results.
国内外会计界对会计信息可靠性进行了大量的定性研究，取得了丰富成果。