会计分期 meaning in Chinese
accounting periods
accounting time period concept
Examples
- Time - period assumption
会计分期假设 - Thirdly , " frequently distributed report " assumption take the place of " accounting by stages " ; it makes us sure that the more frequently information the more effectiveness
第三、风险加剧及即时化信息的可实现性，迫使信息使用者需要更加及时，更加个性化的信息，引发“细化分期分部报告”假设代替“会计分期”假设。 - In china , accountants rely on four fundamental accounting assumptions in recording business transactions : ( 1 ) business entity concept , ( 2 ) going concern concept . ( 3 ) periodicity assumption , ( 4 ) stable monetary unit assumption
在中国，会计人员在记录经济业务过程中遵循以下4条基本会计假设：会计主体，持续经营，会计分期，货币计量。 - This paper analyzes on the four assumptions of financial accounting , viz . main body of accounting , sustained operation , accounting periodicity and monetary counting , queries to the four accounting assumptions connecting with the economic characteristics of the times , and points out the limitation of the financial accounting
分析了财务会计的四大假设,即会计主体、持续经营、会计分期、货币计量,并结合时代经济特点对四大会计假设提出质疑,指出财务会计的局限性。 - Besides these analyses in part of the economical agency theory , accounting period assumption , accrual basis principle , accounting estimate , professional estimation and accounting measurement method , this paper also demonstrates theory precondition of enterprise earnings management existing from these new part of economical bond theory , property right theory and accountancy ' s accounting data serviceability theory etc . this paper analyzes manners and methods of earnings management about list company in our country in chapter three , these manners and methods are carved up two kinds , one is actualizing earnings management by structuring transaction and the other by accounting method
本文第2章论述了企业盈余管理存在的理论背景，除了从经济学的代理理论、会计学的会计分期假设、权责发生制原则、会计估计、职业判断以及会计计量方法等会计的不确定性方面分析外，还从经济学的契约理论、产权理论及会计学的会计数据有用性理论等新视角对企业盈余管理存在的理论前提进行了论证。本文第3章对我国上市公司盈余管理的方法进行了分析。