Finally the paper discusses the principles that must be followed in selecting accounting policies.
最后讨论了选择会计政策应遵循的原则。
The choice of accounting policies guided by tax planning is under the influence of various factors.
以税收筹划为导向的企业会计政策选择受到多种因素的制约和影响。
Under IFRS, subsidiaries must adopt all the accounting policies of the parent company in consolidation.
根据国际财务报告准则，子公司必须采取所有来自母公司合并的会计政策。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.
但在实施的过程中，不少上市公司仍然利用资产减值进行利润操纵。
Changes in accounting policies and accounting errors correction are described in detail and the differences between the two are analyzed.
分别详细介绍了会计政策变更和会计差错更正，并就二者的区别进行分析。
It is also inappropriate for an enterprise to leave its accounting policies unchanged when more relevant and reliable alternatives exist.
当存在更具相关性和更可靠性的备选方法时，如果企业仍保持会计政策不变，也是不适宜的。
Compare the accounting policies of the Company to the accounting policies of certain competitors as described in publicly available reports.
将贵公司的会计政策与公开报告中所提到之竞争对手的会计政策作比较。
These accounting policies and principles applied by the various organizations may differ hence a common point is required thus the need for the IAS.
这些被不同的组织应用的会计政策和原则可能有所不同，所以需要一个公共点从而满足IAS的需要。
Oversees execution of all accounting policies, processes, tools and overall accounting systems in hospitality industry in general and IHG specifically.
监督酒店行业一般性及ihg特有的所有会计政策、流程、工具和整个会计系统的运行。
Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.
盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。
They can choose reasonable accounting policies and utilize tax preferential policy and make use of different tax systems to design the lowest tax burden.
企业可以采用通过合理选择会计政策进行税收筹划，也可以通过利用税收优惠进行税收筹划，还可以通过利用现有税制，设计最低税负纳税方案。
Compliance with International accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.
遵循国际会计准则，包括揭示企业所采用的会计政策，有助于达成可比性。
Earnings management is the behavior of managers to maximize their private benefits or the market value of the company through the choice of accounting policies.
盈余管理是企业管理人员通过选择会计政策使自身利益最大化或企业市场价值最大化的行为。
A declaration that the accounting policies adopted for the interim financial statements are consistent with those for the financial statements of the prior year.
中期财务报表所采用的会计政策与上年度财务报表相一致的声明。
Former research on accounting standards attached more importance upon accounting policies and connected planning of accounting standards into accounting policies.
以往的会计准则的研究一般都是把会计准则的制订放在会计政策层面进行研究与探讨。
Before the adoption of the parent's accounting policies, it must be determined whether or not a specific entity is considered a related party required to consolidate.
在采用母公司的会计政策之前，它必须确定是否有一个特定的实体存在，被视为相关方需要巩固。
The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
本文首先分析了会计政策的本质，在此基础上探讨了会计政策选择中涉及的有关问题，主要是处理好四种关系。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
Article 4 In preparing financial reports, an Operator shall follow the guidance about accounting policies, system, procedures, methods, process, and principles prescribed in this Code.
第4条 第一类电信事业会计政策与制度、会计处理之方法、程序及原则，应依本准则规定办理；
Article 2the effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the accounting Standards for Enterprises No.
第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号——所得税》。
In this essay, I would like to establish a set of maritime transportation enterprises financial evaluation indexes system from the point of view of price and choice of accounting policies.
本文试图从价值和降低会计政策对财务评价的影响的角度来分析探讨航运企业财务指标评价体系。
Article 3with regard to identical or similar transactions or events, an enterprise shall adopt the same accounting policies, unless it is otherwise prescribed by other accounting standards.
第三条企业应当对相同或者相似的交易或者事项采用相同的会计政策进行处理。但是，其他会计准则另有规定的除外。
Article 7 the Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.
第七条公司应当披露采用的重要会计政策和会计估计，不重要的会计政策和会计估计可以不披露。
Accounting rent-seeking is of three types: rent-seeking in accounting standards establishment, rent seeking in alteration of accounting policies, rent-seeking in accounting industry regulations.
会计寻租包括会计准则制定中的寻租、会计政策变更中的寻租和会计行业管制中的寻租三种类型。
Users need to be able to identify differences between the accounting policies for like transactions and other events used by the same enterprise from period to period and by different enterprises.
使用者还必须能够比较不同企业之间的财务报表，以使评价它们相对的财务状况、经营业绩和财务状况变动。
Each Employee must strictly comply with all applicable standards, laws, regulations and policies for accounting and financial reporting of transactions, estimates and forecasts.
所有员工必须严格遵照所有适用的标准、法律、法规、交易的会计和财务报告、估算和预计政策。
Good methods dealing with accounting of export drawback and correct conduction of national taxation policies can ensure the enterprises advantageous position in competition.
采取合理的出口退税会计处理方法，准确执行国家税收政策，保证企业在竞争中的有利地位。
Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.
结合营改增的一些相关政策，从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。
Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.
结合营改增的一些相关政策，从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。
应用推荐