会计分期假设 meaning in Chinese
the time-period concept
time-period assumption
Examples
- Time - period assumption
会计分期假设 - 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。 - From the perspective of property rights , the implementation of the credit system demonstrated the accounting objectives of an university , strengthened the cash basis of accounting , made continued operation of accounting and accounting assumptions phases verifiable , and enhanced the understandability , comparability and match ratio of the accounting information
从产权视角分析，学分制的实施显现了高校会计目标，强化了会计收付实现制基础，使得会计持续经营及会计分期假设具有了可验证性，提高了会计信息的可理解性、配比性与可比性质量特征。