会计选择 meaning in English
accounting option
Examples
- A summary of studies in the relationship between accounting choice and the value of owner ' s equity
会计选择与权益资本价值的关系研究综述 - For the sake of maximum effectiveness and value , the enterprises managers take accounting decisions in the scope of established accounting criteria . we refer to this disclosure of accounting information , a management activity , as earning management
盈余管理是企业管理人员在公认会计准则的范围内,为了实现自身效用的最大化和企业价值最大化而做出的会计选择。 - While analyzing policy , we apply the accounting standards to the analysis of how this policy grants the enterprise accounting option right , and to the analysis of inevitability and rationality the accounting principles grant the enterprise
在政策分析部分，我们运用会计准则来分析资产减值政策如何赋予企业会计选择权，以及会计准则赋予企业会计选择权的必然性和合理性。 - This paper use both qualitative and quantitative method to study the theory hypothesis problem about accounting option in the reserve for impaired assets in china , including theoretical background , policy itself demonstration , especially highlighting the positive research on the elements which affect the listed companies to implement the accounting policy on impairment of assets
这便是本文研究的重点内容。本文采用定性和定量相结合的方法来研究我国资产减值准备会计选择的理论假设问题。研究分为理论、政策和实证三个方面，重点对影响上市公司执行资产减值政策的因素进行实证研究。 - We introduce the theoretical background of the reserve for impaired assets from the valuable viewpoint , venture viewpoint , with the decision - making viewpoint as our starting point , then , with the assistance of the foreign and domestic document of accounting option , we analyze the theory hypothesis of the reserve for impaired assets , and conclude the elements that affect enterprises " choosing accounting policy on impairment of assets . the elements are the basis of our positive research
在理论分析部分，本文首先从决策有用观和风险观的角度论述资产减值准备的理论基础，然后结合国内外有关会计选择权文献的研究，对资产减值准备的理论假设进行分析，得出影响企业选用资产减值政策的因素，这些因素将是我们实证研究的基础。