accounting principle

Also had learned accounting principle.

也学过会计学原理.

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Lastly the public companies that have changed accounting principle are examined for 1998-2002. The major empirical results are summarized below: Firstly, the main type of public companies` accounting changes is accounting estimates changing.

最后采用实证研究的方法，将1998-2002年所有自愿变更会计政策的上市公司进行考察，结果发现：1、上市公司会计政策变更的类型以会计估计变更为主。

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At pre-sent, the reasons which lead to accounting information distortion include: the existence and flourish of asset stripping and accounting information distortion, non-reciprocity between accounting principle and true informa-tion, free choice of accounting method, different treatment of asset evaluation increment, and so on.

当前引起会计信息失真的此类原因有：资产剥离和关联方交易的存在与活跃；会计核算原则与信息真实之间不对等，会计核算方法自由选择空间大；

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Allowance for Loss Due to Market Decline of Asset of New Accounting Principle

新会计制度中的资产减值准备

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Result of analysis shows effect of Accounting Principle course simulation experiment is significant, and CBA shows the experiment is reasonable.

分析结果表明，会计学原理模拟实验效果显著，在经济上合算。

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Stable accounting principle should be carried out to with stand the financial risks. 7. Robust performance of the banking system.

抵御银行业金融风险，应实行稳健性会计原则。7.金融平稳运行。

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Effect analysis to course simulation experiment of Accounting Principle

会计学原理课程模拟实验效果分析

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On Accounting Principle the Necessity of Enhancing Professional Ethics Education in Teaching

在会计学原理教学中加强职业道德教育的必要性

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As the new accounting principle published and applied, China began a totally, conditional use of fair value measurement times.

2006年随着新版企业会计准则的发布及应用，我国开始了全面、有条件运用公允价值计量属性的时代。

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Reflections on the Rational Use of Prudence Accounting Principle

对合理运用谨慎性会计原则的思考

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Interaction and Concession between Accounting Principle and Tax Law

会计准则与税法的关系及其协调

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This paper analyzes the inadaptability of the original accounting principle under the knowledge economy and the challenges of the knowledge economy to the traditional accounting mode, and puts forward some opinions on the corresponding accounting innovation.

分析了原有会计原则在知识经济条件下的不适应性以及知识经济对传统会计模式的挑战，并对相应的会计创新提出一些看法。

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Article 5 The company employ the Accrual Basis Accounting principle.

第五条本企业应当根据权责发生制的原则记账

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There will be couses of English with five levels, Computer Principle and Accounting Principle plus IELTS couses in our school.

届时将在原有的雅思培训班的基础上增加5个水平的英语培训班和计算机原理，会计原理的全英文授课班。

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Conservatism principle is an important accounting principle abided by accounting and disclosure.

稳健性原则是企业会计核算和信息披露所遵循的一条重要会计原则。

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They can identify and clearly express the application accounting principle situation.

能辩识出可应用会计学原理的场合，并能清楚表达。

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The Tendency and Countermeasures for Internationalization of Chinese Accounting Principle

我国会计准则国际化的趋向与对策

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Discussion on Enterprise Accounting Principle ⅲ, Investment Property

投资性房地产会计准则的差异分析

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Probe into Carrying out the Stable Accounting Principle in Commercial Bank

关于我国商业银行实行稳健性会计原则初探

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Conservatism accounting principle has great influence on the financial report.

谨慎性会计原则对财务报告的数字产生了巨大的影响。

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Ethic is the foundation accounting principle, is the dependence and evaluation criterion of Accounting Standards.

伦理是最基本的会计原理，是会计准则存在的依据和评价的标准。

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High Quality Accounting Principle Assessment: A Framework

高质量会计准则评价：一个框架

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Teaching Innovation on Excellent Course of Accounting Principle& Research on Humanistic Teaching Principle and Its Outcome

会计学原理精品课程教学创新&以人为本教学原则的探索及成果

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This text based on international accounting convention in terms of accounting structure deals with in detail the necessity and possibility of the prudent accounting principle accounting system of our country, and the prudence application of our country's modern accounting.

本文以国际会计惯例为基础，从会计结构的角度，详细的论述我国新会计制度采用谨慎性会计原则的必要性与可能性，以及谨慎性原则在我国现代会计中的运用；

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Analysis on Simulation Experiment Effect of Higher Professional Economic ( Non-accountant Sepciality) Accounting Principle Curriculum

高职经济类（非会计专业）会计学原理课程模拟实验效果分析

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Application of Management Accounting Principle to Enterprise Sale Promotion An Empirical Study on B to B Promotion Management in China

管理会计原理在企业促销中的应用我国企业对企业促销管理的实证研究

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The most attracting part of the new accounting principle is fair value.

新会计准则中最大的亮点就是公允价值计量方法的大量引入。

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Jack E . Kiger , Stephen E . Loeb , Gordon S . May, Accounting Principle, Revised Printing, Random House 1998.

吴水彭主编, 《会计学原理》, 辽宁人民出版社,1999年.

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Research on Summarizing and Review of Conservatism Accounting principle

谨慎性会计原则研究综述及展望

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Based on event research method in accounting, a construct using IT is proposed to integrate Chinese enterprise accounting system, then a framework model of enterprise accounting unification system ( EAUS) and the data collection principle are put forward.

本文借助事项会计理论提出了基于IT整合中国企业核算系统的构想，给出了企业核算一体化系统（EAUS）的框架模型和数据采集原则。

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