会计估计

作出合理的会计估计。

Making accounting estimates that are reasonable in the circumstances .

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

正确运用会计估计以提高企业会计信息质量

Proper Use of Accountings Estimates and Promote the Quality of Accounting Information

环境影响价值的会计估计初探

Elementary Research of Accounting 's Estimation of the Value of Environmental Influence

上市公司滥用会计估计问题浅析

Analysis of Listed Companies ' Abuse of Accounting Evaluation

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

会计估计审计之探讨

Probing into the Audit of Accounting Estimation

会计估计与独立审计质量&来自中国A股上市公司的证据

Accounting Estimate and Quality of Independent Auditing

会计估计是企业对结果不确定的交易或者事项以最近可利用的信息为基础所做的判断。

Accounting estimates are judgments on uncertain business transactions or matters based on the recent available information .

中国上市公司会计估计应用研究&来自沪市2002年的证据

Research on Application of Accounting Estimate in Chinese Listed Companies & Evidence from Shanghai Stock Exchange of 2002

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 .

有迹象表明，滥用会计估计正成为上市公司粉饰会计报表的主要手段之一。

Evidences has shown that accounting estimate is becoming one of the main ways of glorified accounting statements .

然而公允价值会计估计具有较大的不确定性，特别是当不存在可观察输入值时，公允价值的估计更加复杂。

However , fair value accounting estimates has great uncertainty and is complex , especially when there are not observable inputs .

会计估计失当公司明显存在利用操控性应计项目和线下项目进行利润调增的盈余管理行为。

It is obvious that the companies which is involved in inappropriate accounting estimates were doing earnings management with adopting of discretionary accruals items and below-the-line items .

而当公司生产经营的状况不稳定时，利用会计估计和假设生成的应计利润包含了较多的误差，并且应计利润质量较低。

If there is more uncertainty in the operating condition , the accounting estimation and assumption may contain more errors , and it means lower accruals quality .

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 .

第三章本案例的思考与启示，提出警惕公司滥用会计估计和尽快建立？健全上市公司信息公开制度等应进一步思考的问题和建议，并总结了本文不足？

Chapter Three concluding the deficiency and apocalypse coming from this article proposing how to prevent listed company from misusing account estimation and we shall think more about how to establish Information Disclosure System of listed company and make it more and more healthy .

在会计政策和估计存在较大可选择空间背景下，上市公司会计变更行为越来越多。

As they have more rights of accounting policies and accounting estimates change , Chinese listed companys take more and more accounting change behavior .

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

第二部分对与会计政策、会计估计相关的基本理论进行概述，并对相关概念进行辨析。

The second part summarizes the basic theories related to accounting policies and accounting estimates , then discriminates the related concepts .

不过这一结论最终是否成立，尚待对其他会计选择、会计估计和会计职业判断进行进一步的检验。

The acceptance of the result certainly needs a further inspection to other accounting election , accounting estimate , accounting profession judgment .

结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；

Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate .

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 .

第四部分运用描述性统计方法，对深市A股上市公司代表资产的主要会计政策、会计估计进行数据分析。

Part ⅳ analyses the data on major accounting policies and accounting estimates of the representative assets in Shenzhen A-share listed companies in the descriptive statistical methods .

我国上市公司财务报告舞弊的手段多种多样，主要包括：虚构经济业务，隐瞒或不及时披露重大事项，通过不恰当的关联交易，利用不当的会计政策和会计估计进行财务报告舞弊。

The financial reporting fraud of listed companies in China varied means of fraud , including : fictional economic operations , concealment or non-timely disclosure of important matters , through inappropriate related-party transactions , the use of inappropriate accounting policies and accounting estimates for financial reporting fraud .

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、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 .

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 .