以下为句子列表:
英文: New accounting standard has six innovations: Integrating the theory of decision availabilitywith accountability theory; confirming the accrual basic as one basic assumption of financial accounting; reporting the gain and loss on financial statement elemen
中文: 新准则在内容上有六大创新:即会计目标融决策有用论与受托责任论为一体;权责发生制确定为财务会计的一项基本假定;单独系统地明示会计信息质量要求;利得、损失首次纳入财务报表要素;全面系统规定会计计量属性;以会计假设、目标和对象为起点构建在本准则。
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英文: Repeated games among stakeholders that interrelated accounting standard will make accounting rent-seeking achieving Nash equilibrium, according to the double-edged effects of accounting rent-seeking, we can only regulate it reasonably.
中文: 利益相关者之间的多重博弈使会计寻租达到纳什均衡状态,基于会计寻租的“双刃”性,对会计寻租的控制只能适度地进行。
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英文: The accounting standard is the basis to regularize accounting activities.
中文: 摘要《企业会计准则-固定资产》是企业固定资产会计的基本规范。
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英文: The keystone has analyzed the fair and equitable model in the new accounting standard system to the listed companies achievement influence, the realistic and objective value of the enterprise investor.
中文: 重点分析了新会计准则体系中公允价值模式对上市公司业绩的影响,公允价值能够真实、客观地体现企业投资者的价值。
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