会计数据 meaning in English
accounting data
Examples
- The defects in the du pont system of financial analysis include : the managerial accounting data have n ' t been made adequate use of ; the cost information reflected from cost behavior has n ' t been demonstrated ; the data of the statement of cash flows have n ' t been used ; the enterprises " operating risk and financial risk have n ' t been reflected ; the enterprises " contribution to society has n ' t been reflected
杜邦财务分析体系的不足之处包括：没有充分利用管理会计数据；没有揭示按成本性态反映的成本信息；没有利用现金流量表中的数据；没有反映企业的经营风险及财务风险；没有反映企业对社会的贡献。 - The improvements of the du pont system of financial analysis include : introducing analysis of cash flows to the du pont system of financial analysis ; introducing managerial accounting data , marginal contribution analysis , safe marginal analysis and leverage analysis to the du pont system of financial analysis ; introducing analysis of value added accounting indices to the du pont system of financial analysis
杜邦财务分析体系的主要改进有：在杜邦财务分析体系中引入现金流量表数据进行现金流量分析；在杜邦财分析体系中引入管理会计数据，进行边际贡献分析、安全边际率分析及杠杆分析；在杜邦财分析体系中引入增值会计数据分析企业对社会的贡献。 - 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。 - The auditing evaluation for economical duties of officials during their tenures indicates the auditing evaluation on the responsible duties of officials in the truthfulness ， legality , efficiency and others of finance and accounting affairs of their occupations it is core of the auditing for economical duties of officials during their tenures the basic principal to obey by such evaluation is objective and justness the foundation of such evaluation is account data and relevant economic activities the standards used by such evaluation are laws ， regulations ， contracts ， budget and plans this paper makes a study about the auditing evaluation for economical duties of officials during their tenures a profound discussion is made about its basic theories ， and setting up of the norm system ， it touches some existing issues in practice as well an attempt is also made here to analyse economical duties of officials during their tenures at last of the paper , a proposal is made to further regulate and perfect the auditing evaluation for economical duties of officials during their tenures in terms of china ' s concrete situation
评价的依据是审计查实的会计数据及经济活动的情况。评价的标准是国家的各项法规、财务会计制度以及单位的合同、预算、计划等。本文对任期经济责任审计评价中一些方面的问题进行了研究和讨论，其中对评价的基本理论、评价指标体系的建立、经济责任的分析以及实践中存在的问题等方面进行了较为深入的分析和探讨，并结合我国实际情况提出了进一步规范和完善任期经济责任审计评价的建议。 - In order to deep away new risk of electronic accounting information system , the thesis demonstrates that we should and perfect accounting interior controlling measures , guarantee available running of electronic accounting information system and improve the quality of accounting information from hard and soft interior controlling institution and data safety
为了防范新的电算化会计信息系统的风险，必须从会计数据的安全维护等入手，建立健全内部控制措施，保证电算化会计信息系统的有效运行，为社会提供高质量的会计信息。