accounting approach
英 [əˈkaʊntɪŋ əˈprəʊtʃ]
美 [əˈkaʊntɪŋ əˈproʊtʃ]
会计方法
双语例句
- His sharp business acumen meant he quickly rose to the top.
他精明的商业头脑令其青云直上。 - One theory is that few tech giants report earnings according to GAAP, an accounting standard that takes a conservative approach to how companies record stock options as expenses.
有一种理论认为，科技巨头一般不基于一般公认会计原则（GAAP）发布业绩，这一原则要求将股票期权保守地计为费用。 - In rare cases, where application isolation is not a concern but running applications under different operating system identities for accounting purposes is desirable, the third approach can be used.
在某些很少见的情况下，并不关心应用程序隔离，但是希望以不同的操作系统身份运行应用程序以便审计，那么可以使用第三种方法。 - Accounting rules now encourage a backward-looking, quantitative approach.
现在会计规则鼓励回顾过去的做法，即数量方法。 - A Study on Accounting Standards Setting Approach: The Competition between Principles-Based and Rules-Based
会计准则制定方法研究&原则导向与规则导向之博弈 - We mainly use production approach and income approach, also develop expenditure accounting approach.
以生产法和收入法为主，也开展支出法核算。 - In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.
为了克服会计研究法中盈余管理因素和会计规范变更的影响，以现金流分析作为研究视角考察主并企业收购绩效。 - Discussion on the Construction of the Dual-Driven Accounting System Based on Event Approach
基于事项法的双驱动会计系统的构建 - Labor input method is a new national accounting approach, which estimates output ( value added) based on data of labor input and output ratio ( value added ratio) per captia.
劳动投入法是一种新的国民经济核算方法，它利用劳动投入数据和每单位劳动投入的产出率（增加值率）来估算产出（增加值）。 - Information Resource Accounting: a New Approach to Measurement and Assessment of the Benefit of Enterprise Informationization
信息资源会计：企业信息化效益计量和评价的新思路 - Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
会计政策是直接影响会计报表数字的会计原则、程序、方法等。 - Based on the introduction of behavioral finance, the paper put focus on mental accounting approach to explain anomalies effectively.
本文在介绍行为金融理论的基础上，重点突出心理会计理论，应用心理会计理论有力地解释了金融异象。 - To enhance the relativity, accounting income concept gradually approach to economic income concept, which has a substantial influence on accounting income and income reporting system.
为增强相关性，会计收益概念逐渐向经济学收益概念靠拢，经济学收益对会计收益及收益报告体系都具有实质性的影响。 - Human Resource Accounting is an accounting procedure and approach to measure and report the cost and value of HR.
人力资源会计是人力资源成本与价值进行计量和报告的一种会计程序和方法。 - It base on theories of Corporate Governance and Accounting, apply normative approach to make analyze from several aspects and point out the essential relation between corporate governance and accounting information, which make so many corporate go in bankruptcy.
本文以公司治理和会计的相关原理为基础，采取会计研究的规范法，从不同的角度进行了分析，指出在因会计造假而导致诸多公司破产的背后会计信息与公司治理之间存在的本质联系。 - This article starts with the background of experiment research approached into economic research, introducing the scientifically design of accounting experiment and the prospect of research approach of the accounting experiment applied in our country.
本文从实验研究方法引入经济研究的背景入手，介绍了会计实验研究方法的科学设计以及在我国应用的前景。 - After Architecture enterprises carries out the new Enterprise Accounting System and Architecture Enterprise Accounting Practice Approach, it becomes one of most difficult content to calculate, record and offset allowance for accrued loss on contract every year.
施工企业执行新《企业会计制度》和《施工企业会计核算办法》后，各年合同预计损失准备的计提、转销的核算是较难把握的内容之一。 - Applying selected Accounting Approach onto Taxes Planning
论会计处理方法的选择在纳税筹划中的运用 - To carry out the full cost accounting is an effective approach to reduce medical cost
实行全成本核算是降低医疗成本的有效途径 - Calculation and Accounting Approach of Human Resources
人力资源价值的计量方法与会计处理 - The paper will analyze how the accounting approach can be used in the tax planning and what is the effect of the tax planning on the choice the accounting policies.
本文将主要从企业内部着手，就会计处理方法的选择来谈其在纳税筹划中的运用及纳税筹划在企业会计政策选择中发挥怎样的作用。 - Paradigm Vicissitude of Accounting Research Approach
浅谈会计研究方法的范式变迁 - The positivist approach to accounting research is an approach to reach a quantitative conclusion through proposing hypotheses, collecting data, establishing models and analyzing statistics.
会计科研实证法是指通过提出假设、收集数据、建立模型、统计分析，然后得出数量化结论的一种会计研究方法。 - Accounting index approach is a widely used method in conducting empirical studies of the performance of corporate M& A.
会计指标法是国内外学者对企业并购的绩效评价进行实证研究经常采用的一种方法。 - When measuring the contribution of foreign trade to economic growth by use of accounting identity of expenditure approach, there is an inherent limitation, i.e. import plays an negative role to economic growth.
利用支出法核算恒等式测算外贸对经济增长的贡献存在着固有缺陷，即进口总是起着抵消经济增长的作用。 - The fourth section presents suggestions and methods to enhance the core competitiveness of an enterprise from the accounting approach.
第四部分从财务会计学视角提出了提升企业核心竞争力的建议和对策。 - On this foundation, an empirical analysis is made on the mode of capital deepening and change of capital productivity of the main developed countries and NICs by means of the growth accounting approach in this dissertation.
在此基础上，基于增长核算方法与经济计量方法考察了几个主要发达国家以及亚洲新兴工业化国家或地区经济增长进程中资本深化的特征、资本生产率的变动模式。 - This paper applies the research about private order in economics to accounting research, using game theory and approach of history research to study the function, property and changes of private order in accounting information governance.
本文将经济学中有关私立秩序的研究应用于会计学研究中，采取博弈论和史证研究的方法对会计信息治理的私立秩序进行研究，关注于私立秩序在会计信息治理的作用、性质和变迁。 - The major economic consequences of internationalized accounting standards are characterized by internationalized income and cost. Competing for the right to formulate international accounting standards is an approach to maximize the interest of its own country.
详细阐述了会计准则国际化的经济后果主要表现为会计准则国际化的收益和成本，指出争夺国际会计准则制定权是实现本国利益最大化的途径。 - In practice, because of different accounting approach in different countries, the financial statements of insurance companies are lack of comparability.
在实务中，各国的处理方法不尽相同，使得保险公司会计报表缺乏可比性。