会计目的

这意味着它依会计目的把MaisonBouygues当作是一个子公司。

This meant it treated Maison Bouygues as a subsidiary for accounting purposes .

为会计目的采用的企业合并生效日期

Effective date of the business combination for accounting purposes

芬克担心，大量的企业养老基金目前是在出于会计目的行事，而非基于合理的经济原因。

Mr Fink worries that too many corporate pension funds are doing things for accounting reasons rather than sound economic reasons .

长期以来共同成本分配片面强调满足会计目的而忽视了在企业管理中的应用。

This paper discusses , by the case study method , the significance of the allocation of common cost in the supervision ove .

诉状称，黄鸿年所收到的相互矛盾的数据意味着，花旗曾经对其出于保证金和会计目的而追踪和计算（黄鸿年）头寸的记账和系统有过短暂、关键且非常严重的失控。

The suit claims the conflicting data Mr Oei received meant Citi had temporarily , critically and very seriously lost control of its accounting and systems which tracked and computed [ Mr Oei 's ] positions for margin and accounting purposes .

就会计的目的而言，它只考虑经济单位的资产，负债和经济活动。

For accounting purposes only the assets , liabilities , and economic activities of an economic unit are considered .

会计的目的在于向企业外部的主要利益相关者提供对其投资、信贷、监管或其他决策有用的信息。

The aim of accounting is to provide useful information about investments , credit , supervision and other decision-making .

会计的目的是以最低的成本，在正确的时间，对正确的人提供恰当数量的正确信息。

Accountant should aim to provide the right information to the right people in the right quantity at right time , and at minimum cost .

资产减值会计的目的在于通过提供资产价值的信息，向现实和潜在的投资者提供未来现金流入或流出等决策相关的信息。

The aim of assets impairment accounting is by providing information of assets value , providing information to the reality and potential investors with future cash inflows or outflows of relevant information .

首先分析了金融企业会计改革的目的和现实意义；

First , this paper analyzed the purpose of the accounting reform in financial enterprises .

许多初级会计课程的目的一般来说也是与此课程相同的。

Many at the forefront of accounting education have goals generally consistent with this course objective .

但是这些研究在很大程度上忽略了转型经济国家的固有特征，因而不能达到解释和预测转型经济国家会计实务的目的。

However , to a large extent , these studies neglected the inherent characteristics of countries in economic transformation .

与股票期权相关的会计监管的目的在于协调各利益主体之间的利益关系。

The aim of regulation related to stock option accounting is to coordinate the interest of different interest groups .

采用全球统一会计准则的目的是简化投资者和公司的操作。

The idea is that a single set of global accounting rules would make life simpler for investors and companies alike .

如果为了会计核算的目的，股票被确定了一个票面价值，通常会打印在股权证上。

If a stock has been assigned a par value for accounting purposes , it is usually printed on the face of the stock certificate .

财务会计的主要目的是通过它的报表反映一个企业经济活动及其结果的真实图像。

The main objective of financial accounting is to reflect the true picture of the economic activities and results of a business enterprise through financial statements .

由于税法与会计制度的目的不同，在确认收益、费用、利润、资产、负债等方面存在明显差异，导致按照财务会计原则和税法计算的应税所得额不一定相同。

The different objective between tax laws and accounting rules causes different income tax accounts in terms of revenue , expense , profits , assets and liabilities .

会计监督的目的是防止会计信息失真，保证经营管理决策以及投资决策所需的信息。

The purpose of accounting supervision is to prevent the lack of fidelity of accounting information and to ensure the correct information needed by management decision and investment decision .

研究工资集体协商过程中涉及的若干会计问题，目的是引导协商主体，充分利用财务信息，提高工资集体协商的质量，实现共赢。

The subject of paying attention to accountant issues concerned is to lead the actors to improve collective wage negotiation by making the best of financial information and to get win-win .

但任何此等冲销只为会计纪录的目的而有效，而不得使基金在追讨任何上述资产或债项方面的权利终绝。

Provided that any such write off shall take effect for the purpose of accounting records alone and shall not extinguish any right of the fund to recovery of any such asset or debt .

高职会计教育的目的在于培养企业实用型会计核算与财务管理人才，高职会计实践教学重在培养、提高学生的专业技能和实际动手能力。

The purpose of the professorship accountant education lies in training practical accountant and financial manager for enterprises . The practice teaching of the professorship accountant focuses on training the students ' professional skills and actual manipulative ability .

推行会计委派制，目的是遏制会计信息的失真现象。

The aim constituting accountant-appointed system is to prevent the distortion phenomenon about accountancy information .

会计国际协调的目的是增进会计信息的可比性，以便于国际经济的交往。

The intent of accounting harmonization is to improve the comparability of accounting information and to enhance the international business .

提出在加强固定资产管理与核算工作中的一些对策，使企业达到强化管理、提高效益、提高会计信息质量的目的。

Policies are raised in strengthening fixed assets management and accounting to allow the business to strengthen management , to raise profits , and to improve the quality of accounting quality .

文章以会计行为优化的目的和优化标准为前提，分析说明了会计行为优化的途径，并研究探讨了会计行为优化与会计信息质量的改进措施。

Having expounded the purpose and standard of the optimization of accounting behavior , the essay discusses the way to optimize accounting behavior , and measures to be taken to improve the quality of accounting information .

企业对取得的长期股权投资按权益法核算时，由于会计与税收的目的不同，对某项收益、费用和损失的确认、计量标准与税法的规定会存在一定的差异。

When a company calculates the long term investment under polling of interest , due the different purposes of accounting and revenue , there may be some difference in affirming the profits , expenses and losses of a certain item .

作为有限理性经济人的投资者与经营者掌握着公司真实的会计信息，有目的地利用信息的不对称和企业的不完备性来调控会计数据，以减轻税负、谋取个人私利。

To those investors and operators as limited rational economic men who control the incompleteness of the accounting data , they make full use of information asymmetry and the vulnerability of the company to reduce the tax burden and seek personal gain .

第一章引言，主要是两型社会特色的会计监管体系研究目的和意义、国内外会计监管体系的研究现状，以及本文研究的主要方法和思路。

The first chapter is introduction , which introduces the background and significance of studying the accounting supervision system suitable for " the resource-saving and environment-friendly society " as well as the main study method and train of thought of this thesis .

中期会计期间：为会计目的而设定的少于1年的时间范围。

Interim periods : The time spans established for accounting purposes that are less than a year .

会计行为是会计人员有目的的活动，是企业行为的重要组成部分，它直接影响会计目标和企业目标的完成。

The accounting behaviors are purposive activities of accountants and they are also a key part of the enterprise behaviours .