会计估计变更

会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。

The concepts of accounting policy change , accounting estimate change and accounting error correction are often encountered in accounting practices .

对会计变更的介绍，分别就会计政策变更和会计估计变更介绍了他们的基本概念和会计处理方法。

In the part of accounting change : it introduces the concepts and accounting method of accounting policy and accounting estimate .

中国上市公司会计估计变更的动因研究

A Study on Motivation to the Accounting Estimates Changes of Chinese Listed Companies

大股东对会计估计变更行为中利润操纵动机的影响研究

Study on Profit Control Motivation of Large Shareholder 's Accounting Estimates Change Activity

第九条企业对会计估计变更应当采用未来适用法处理。

Article9The prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates .

会计估计变更的市场反应支持机械性假说，即市场受到会计估计变更这种会计程序的系统影响。

The responses of market to the changing of accounting estimates are supporting the mechanicalness hypothesis , namely the market is systematically influenced by the process of accounting estimates changing .

根据实证研究的发现，本文最后就如何抑制上市公司滥用会计估计变更进行盈余管理的行为提出了初步建议。

Upon the discoveries introduced by the empirical studies , the article provided initial suggestions on how to restrain abusing of accounting estimates in the listed companies to manipulate the profits .

在会计估计变更审计过程中，中国注册会计师对上市公司会计估计变更过程中暴露出的失当会计估计表现出了一定的独立性，但审计质量明显受到客户规模的影响。

In the auditing process of the accounting estimates changing , Chinese CPAs were showing certain independency when inappropriate accounting estimates were encountered , though they are obviously influenced by the scale of the clients .

会计政策、会计估计变更对会计电算化的影响

On the Influence of the Changes in Accounting Policy and Accounting Estimates on Accounting Computerization

7.3.1如果出现会计政策、会计估计变更或会计差错更正的，说明有关内容、原因及影响数。

7.3.1if the accounting policies and accounting estimates are changed or the accounting errors are corrected , the relevant content , reasons and influence shall be specified .

浅谈会计政策变更与会计估计变更的异同

On the Difference and Similarity between Account Policy Change And Account Estimation

会计政策变更和会计估计变更是新《企业会计制度》中关于会计调整的主要内容。

Account policy change and account estimation are the main contents about account adjustment in the new enterprise rules of account .

而在客观实际运用中，无论是会计政策变更还是会计估计变更都是存在的，忽视其中的任何一类都是造成会计信息失真的一个重要原因，因此扩大研究范围就显得尤为重要。

The accounting methods changes or the accounting estimation change both existed in the objectively reality application . Neglect any of them will be a vital cause for the distortion of accounting information .

随着《企业会计准则&会计政策、会计估计变更和会计差错更正》具体会计准则的出台，一些上市公司利用变更固定资产的折旧方法来粉饰利润，从而达到人为操纵利润的目的。

With the publishment of Accounting Standard for Business Enterprises : Changes in Accounting Policies and Accounting Estimates , and Corrections of Accounting Errors ;

虽然《企业会计准则&会计政策、会计估计变更和会计差错更正》以及《企业会计制度》等相关法规制度已经颁布实施，但会计政策如何合法合理地加以制定却是众多企业尚未解决的问题。

Although accounting standard and system relevant to accounting policy have already been issued and put into effect , how to formulate accounting policy legally and reasonably is the unsettled problem for many enterprises .

平滑收益即上市公司为了自身利益的最大化，利用会计应计项目，通过各种会计估计、会计政策变更和改变实际经营管理活动等手段，人为改变上市公司利润，使其收益波动性减弱的行为。

In order to maximize their own profit , the listed companies usually alter their profits artificially through a variety of accounting estimates methods , changing the accounting policies and the actual management activities to take the edge off the volatility of earnings . This behavior is called Smoothing Income .

在会计政策变更受到严格监管的情况下，利用会计估计变更操纵会计信息输出结果已成为境内上市公司常用的手法。

In the case of Accounting Policies was supervised seriously making use of Accounting Estimates had been a common way to manipulate profit .

最后采用实证研究的方法，将1998-2002年所有自愿变更会计政策的上市公司进行考察，结果发现：1、上市公司会计政策变更的类型以会计估计变更为主。

Lastly the public companies that have changed accounting principle are examined for 1998-2002 . The major empirical results are summarized below : Firstly , the main type of public companies ` accounting changes is accounting estimates changing .