combined account中文什么意思
混合帐户
联合帐户
- combine: n. 〔美口〕 1.(政治上的)联合 ...
- account: n. 1.计算；账；账目；账户；计算 ...
- deposit combined account: 综合存款帐户
例句与用法
更多例句： 上一页 下一页- The second chapter comments on the western accounting theories of contemporary era , such as efficient market theory , then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market , points out that the efficiency of securities market means the efficiency of information and information ( mainly accounting information ) is the core of securities market , discusses in detail the information structure of securities market - information disclosure and information reflection
第二章先对有效市场理论等西方当代财务理论进行评述，然后将会计基本理论与有效市场理论联系在一起加以研究，探讨了上市公司会计信息披露与证券市场之间的关系。指出证券市场的有效就是信息的有效，证券市场的核心正是信息(其中主要是会计信息) ，并详细论述了证券市场的信息结构? ?披露信息与反映信息。 - Because of cf ' s guidance we describe one country s structure of the theory of the approach to the combination of financial statement by discussing three parts such as objective , quality of the combined accounting statement and the choice of the chief method . our academic structure is a kind of attempt that embodies " rooting in accounting practice " and " working for accounting practice " . and it may be practical and realistic in a way
由于受财务会计概念框架的制约，一国合并报表会计方法的理论结构的特色更多地体现在“合并报表目标理论” 、 “合并报表信息质量特征”以及“合并报表的主体方法的选择”这三个方面，因此在重点探讨这三个方面的基础上，结合前一部分的论述，本文构建了我国合并报表会计方法的理论结构。 - This thesis first analyses the necessity and importance of accounting disclosure of listed companies from the corporation ' s property right structure ' s point of view , then studies the combining accounting basic theory and efficient market theory to illustrate the relationship between accounting disclosure of listed company and securities market
本文先从企业产权结构的角度对上市公司会计信息披露的必要性和重要性进行分析，然后将会计基本理论与有效市场理论联系在一起加以研究，阐明了上市公司会计信息披露与证券市场的关系。 - But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts . firstly we discuss the foundational theory of the approach to the combination of financial statement , which consists of objective of the combined accounting statement , the amending of the traditional accounting hypotheses , quality of the accounting information and the bounds , premise , principle , procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method , pooling of interest , new entity method , parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure
从系统的角度，参照财务会计概念框架的这种逻辑路径，排列组合相关概念和范畴，则将合并报表会计方法的理论结构分为三个层级：其一是合并报表会计方法的基础理论，主要包括合并会计报表目标理论、对传统会计假设的拓展、合并报表信息质量特征以及合并报表的前提、范围、原则、程序等；其二是合并报表会计方法的应用理论，是人们对实务中具体的合并报表会计方法的系统化的归纳、总结，主要包括购买法、权益集合法、新实体法以及母公司法和实体法等；其三是合并报表会计方法的技术规范，主要是指由权威部门制定的，对所管范围内的合并报表等工作具有指导和约束作用，着重反映合并报表实务中带有规律性的程序和方法的业务性规范。 - At last , the author chooses enron company as a typical case for accounting ethics analysis in order to give some advice for accounting ethics construction of our country ; and advances the objectives and steps of the construction of accounting ethics . the author considers that the construction of accounting ethics is a systematic project which must combine accounting institution , legal system with credibility system and so on
最后选取美国“安然”事件为典型，通过案例研究的方式对它进行了会计伦理分析，以期为我国会计伦理的建设提供一些启示，并提出了我国会计伦理建设的目标和途径，认为会计伦理建设是个系统工程，需要会计制度、法制和信用制度等建设结合起来。
