会计数据 meaning in English
accounting data
Examples
- In the job , can encounter when filling a few statistics , the requirement fills in this production value how many , how much is the profit tax amount of the company , i am especially ambiguous to these concepts , want to know what they point to each , by what must accountant data consideration come
在工作中，会碰到填一些统计表的时候，要求填写这产值多少，公司的利税总额是多少，我对这些概念特模糊，想知道它们各指什么，由哪些会计数据计算得来？ - Then , based on the summarization and evaluation of the fruits and shortage other scholars made , this paper brings forward the research hypotheses . on the base of fully understanding of various research models of value relevance , this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china . the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000 , the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing , and it needs further researching
在对各种价值相关研究模型充分理解的基础上，本文有针对性地选择feltham - ohlson模型和资产负债表模型作为研究的基本模型，并根据所研究的具体问题对模型进行了修正，用以检验我国a股上市公司会计数据的价值相关性，研究结论如下： 1 、 1996 2001年我国会计信息的价值相关性没有随各项具体会计准则的颁布和变更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在检验亏损上市公司时失效，这可能是我国资本市场中特有因素造成的； 3 、与2000年相比， 2001年会计数据不但没有更谨慎，反而更“激进” ； 4 、本文检验结果无法判断计提《企业会计制度》新要求的四项资产减值准备后计算出的企业资产帐面价值是否比未计提资产减值准备计算出的资产帐面价值更接近企业真实的经济价值，有待今后做进一步的研究。 - The evaluation of land investment item occurs before the activity of land economy , since some parameters in the model of evaluation have forecasting character , they belong to grey - number category , this paper first puts forward the grey - number model or formula of land investment , since the traditional evaluation model has been a special case , then it will promote the evaluation more scientific and practical
会计数据的处理经历了手工、机械和电子计算机三个阶段.会计电算化不仅提高了会计信息的及时性和准确性,而且使广大会计人员从繁重的手工劳动中解放出来,有更多的时间和精力为单位决策、计划、控制和业绩考核提供数量更多、质量更高的会计信息,从而促进了会计职能的转变 - After analyzing the characteristic of market - to - book ratio ( p / b ratio ) and price - to - earnings ratio ( p / e ratio ) , the thesis uses data from domestic common - shares markets to test the value - relevance of these two ratios . the research data are from shanghai stock exchange and shenzhen stock exchange , including the dealing prices of listed companies in the years of 1994 to 1998 and accounting data from their financial reports of 1993 to 1997 . the contents of this thesis are divided into eight sections allocated as below : section 1 is " introduction " about the backgrounds of selecting research targets and the brief contents of whole thesis
本文介绍了费森?奥尔森模型的产生背景和在资本市场研究中的作用,从模型推导出公司净资产倍率( p / b ) 、市盈率( p / e )与未来盈利能力(净资产收益率, roe )及盈利增长率的关系,分别以1993及1994年为考察基年,用我国上市公司股价数据和年报中会计数据进行了检验,证明了假设一: “净资产倍率高预示着未来的净资产收益率高” ,及假设二: “市盈率高预示着未来的赢利增长率高” ,意味着市场对会计信息的反应方向是正确的,说明我国证券市场投资者已能对公开会计信息有基本的把握并运用于投资决策中。 - Although both preparing and auditing financial statements need to apply the concepts of materiality , the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures . because , the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements , but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement
财务会计中财务报表的编制，以及审计中财务报表的查核，都需要运用重要性概念；但财务会计中重要性原则的运用，主要是用于过滤筛选不重要的会计数据，以节约信息生产成本，并增强报表的可理解性；而审计中重要性原则的运用，则是为了辨识重大会计信息，以控制审计风险，并有效率且有效果地完成审计任务。