会计方法

实证会计方法在现代成本管理中的应用

The Application of Demonstration Accounting Method in the Modern Cost Management

对合并会计方法选择的思考

Reflections on the selection of accounting method for business combination

BOT项目公司固定资产折旧会计方法选择分析

Analysis of methods of accounting for depreciation of fixed assets to choose in BOT Project Company

第五步是，在解决信贷危机中暴露出来的政策问题时，要表现出一点紧迫感。这些问题包括：市值计价会计方法的作用及新巴塞尔资本协定（BASELII）助长周期波动的效果。

Part five is to show some urgency in dealing with the policy problems revealed by the crisis : the role of mark-to-market accounting and the pro-cyclical effects of the Basel II capital requirements , for example .

论会计方法的选择对企业纳税筹划的影响

Discussion on Influences of Choice of Accounting Methods to Taxes Planning

第三章尝试对会计方法选择的实证会计理论作比较系统的阐述。

Chapter Three concerns about the theory of the accounting choice .

第二节是对内地民营企业规范财务会计方法的研究。

Second , I study the means of standardizing financial accounting .

现阶段我国企业合并会计方法选择的探讨

The Alternative of the Accounting Methods in Business Combination in Our Nation

有效降低税收成本的会计方法选择

The Accounting Method of Effectively Reduces the Tax Revenue Cost

增值税类型的会计方法分析

Analysis to the Type of VAT by Accounting Method

企业合并会计方法的利润操纵问题及对策研究

On Problem and Strategy of Profit Manipulation of Accounting Method for Business Combinations

不同合并会计方法下的盈利指标

Profit Indexes in Accounting Methods of Different Merge

第3章企业合并会计方法的比较研究。

In chapter three , the accounting treatment methods of enterprise consolidation are comparatively studied .

现代信息技术条件下的会计方法

Accounting Method Under the Modern Information Technology

第二部分主要介绍了企业合并会计方法与经济后果的相关理论基础。

The second part focus on the theoretical basis of accounting method of business combination .

两种合并会计方法之区别及我国企业的现实选择

The Difference between Two kinds of Consolidated Accounting Methods and the Realistic Alternative for Our Country 's Enterprises

但是，官僚混淆、令人费解的会计方法，以及连环否认，让人们很难得到答案。

But bureaucratic obfuscation , impenetrable accounting and a dose of serial denial make getting an answer difficult .

战略管理会计方法有两个特点：以顾客和市场为导向；

There are two characteristics of strategic management accounting methods : regarding customer and market as its guide ;

实证会计方法最能发挥作用的领域，是现代成本管理。现代成本管理主要运用目标成本管理（成本企划）和作业成本管理两种方法。

Contemporary Cost Management mainly utilizes two methods both target cost ( Cost design ) and activity-based cost management .

但更重要的是，它迫使我们反思传统会计方法的价值。

Even more important , however , is the pressure to rethink the value of our traditional approach to accounting .

为了所得税的避税，公司的会计方法通常选用比财务报告上更快的折旧法。

For income tax purpose , the Company uses accounting methods that recognize depreciation sooner than for financial reporting purposes .

简单地说，会计方法可以用来包装企业，使它看起来更好一些。

In brief , accounting methods can be used to " pack " the company , which can make it seem better .

传统的会计方法已经难以满足现代制造模式的需要，而作业成本法可以克服传统成本系统的局限性。

Activity based costing ( ABC ) is a method which can solve many limitations of the traditional cost systems in manufacturing management .

这个反馈意见可以和报告的或观测到的公司会计方法、内部控制或者审计工作中的异常情况联系起来。

This feedback could relate to reported or observed abnormalities in the company 's accounting methods , internal controls , or audit activities .

创造性会计方法的风险在于，经理人最终会在他们所经营业务的盈利能力和生存能力方面愚弄了自己。

The risk in creative accounting is that managers end up fooling themselves about the profitability and viability of the businesses they run .

同时，本文也对用人力资源会计方法解决学校资源配置问题和人力资源发挥作用的动力问题进行了具体分析。

It also analyses resource distribution in the light of human resource accounting and the impetus to bring human resources to full play .

随着企业外部环境的不断变化，企业的经营方针、发展战略、管理控制系统、管理会计方法都随之发生变化。

Adjust to the new outside envionment , the business policy , strategy , management control system and management method will take a change .

到目前为止，企业合并会计方法主要有3种即：购买法、权益结合法和新起点法。

The accounting methods for business combination mainly include three kinds : the purchase method , the pooling of interests method and the fresh-start method .

那么，不同企业合并会计方法下的会计信息会对投资者造成怎样的影响，本文分别从企业合并的市场反应，股票价格与会计信息的价值相关性两个角度进行了实证研究。

This paper makes two empirical studies on the reaction of investors to different combinations methods and the value relevance between stock prices and accounting information .

企业合并会计方法有购买法和权益结合法，不同的合并方法适用于不同交易实质的企业合并，不同的合并方法也会呈现出不同的会计盈利数字。

Combinations accounting methods include purchase method and pooling of interest method . Different methods fit for different combination transactions and present different accounting profit figures .