会计周期
- 网络accounting period;Accounting Cycle
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依照被注意以上,一些步在会计周期介入评断,但是其他人是主要机械的。
As noted above , some steps in the accounting cycle involve judgment , whereas others are primarily mechanical .
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正是基于这样的历史背景下,本文以金融行业为对象通过数量分析和实证分析研究了公允价值会计顺周期效应,并从信息披露视角提供解决问题之道。
Based on the historical background , this dissertation studies the procyclical effects of the fair value accounting through empirical analysis , and resolves financial stability from information disclosure perspective .
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由此次金融危机引发的对公允价值计量方法争论的焦点主要在于公允价值会计是否具有顺周期效应,并加剧了金融危机的传染。
The debate on fair value accounting is mainly focused on whether fair value accounting is pro-cyclical and exacerbated the spread of the financial crisis .
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由此可见,双方争论的焦点主要集中在公允价值会计是否具有顺周期效应,以及是否会给金融稳定带来不利影响。
Thus , the debates of both sides focus on whether FVA has the procyclical effects and whether it brings about adverse effects of financial stability .
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将企业会计信息系统风险的影响因素从会计信息系统生命周期以及内部控制两个维度进行研究。
From the accounting information system life cycle and the internal control dimensions study enterprise accounting information system risk factors .