会计估计变更是指根据会计政策变化或者新信息的出现，对财务报表中的会计估计进行调整的过程。这一过程对公司的财务状况和业绩可能产生重大影响，因此在会计准则中也有相应的规定和说明。change in accounting estimate对于公司管理者和财务专业人士而言，是一个需要认真处理和审慎决策的重要问题。以下是一些关于change in accounting estimate的英语短句和例句，旨在帮助读者更好地理解和应用相关知识。这些例句涵盖了会计估计变更的背景、原因、影响以及处理方法，能够为读者提供全面的参考和指导。
会计估计变更,change in accounting estimate
1)change in accounting estimate会计估计变更
1.This?paper tests market efficiency through examining its capability to identify the essence ofchange in accounting estimate.本文通过考察市场能否识别会计估计变更的实质来验证市场有效性。
英文短句/例句
1.On the Difference and Similarity between Account Policy Change And Account Estimation;浅谈会计政策变更与会计估计变更的异同
2.Similarities and Differences between Accounting Policy Change, Accounting Estimate Change and Accounting Error Correction;简析会计政策变更、会计估计变更和会计差错更正的异同
3.On the Influence of the Changes in Accounting Policy and Accounting Estimates on Accounting Computerization会计政策、会计估计变更对会计电算化的影响
4.Empirical Research on Accounting Estimates of Listed Company;中国上市公司会计估计变更实证研究
5.Study on Accounting Estimates Changes of A-share Companies and Motivations of the Changes in Accounting Estimates上市公司会计估计变更及动因实证研究
6.A Study on Motivation to the Accounting Estimates Changes of Chinese Listed Companies中国上市公司会计估计变更的动因研究
7.The Motivations of Accounting Estimates Changes of Listed Companies;会计估计变更的动因分析——来自中国A股上市公司的证据
8.Study on Profit Control Motivation of Large Shareholder"s Accounting Estimates Change Activity大股东对会计估计变更行为中利润操纵动机的影响研究
parison of the Alteration of the Accounting Policies and the Correction of the Accounting Errors;会计政策变更和会计差错更正的比较
10.Auditor Change, Audit Fees and Audit Committee Effectiveness;审计师变更、审计收费与审计委员会效率
11.A Study of the Effects of Voluntary Accounting Policy Changes on Auditor Changes自愿性会计政策变更对会计师事务所变更的影响研究
12.Relevancy of Mandatory and Voluntary Accounting Changes;强制性会计变更与自发性会计变更之相关性研究
13.Research into the Influence of Mandatory Accounting Changes on Voluntary Accounting Changes;强制性会计政策变更对自愿性会计政策变更的影响研究
14.No fundamental changes are expected to result.估计不会发生什么根本性的变化。
15.Discussion of Certified Accountant Alternation and Accounting Firm Fraud;注册会计师变更和会计师事务所欺诈问题探讨
16.Rectificative Method for Policy Alteration,Post-balance sheet Events Or Accoutting Error;处理会计政策变更、日后事项与会计差错的方法
17.Expect to see more of that green outfit.估计会更频繁地看到胡锦涛穿起那身绿军装。
18.The economic, social, and personal costs are immeasurable.对经济、社会及个人更造成难以估计的损失。
相关短句/例句
accounting estimate change会计估计变更
1.The concepts of accounting policy change,accounting estimate change and accounting error correction are often encountered in accounting practices.会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
3)changes in accounting estimate会计估价的变更
4)changes in accounting estimation估计变更
1.the enterprises applychanges in accounting estimation to earnings management,accounting report fraudulence,and even profit manipulation,which will cause serious economic consequences and damage relevant person s interest.企业在融资、规避特别处理及经营管理等动机的驱使下,利用会计估计变更,进行盈余管理、报表粉饰甚至利润操纵,会产生严重的经济后果,损害相关者的利益。
5)accounting change会计变更
1.This paper makes research on theaccounting change behaviors of Chinese listed companies in year ,and finds out the difference between variousaccounting change behaviors,among which accounting policy change behaviors tends to increase profit while accounting estimate and error correction behaviors tend to decrease profit;At the same time.本文研究了中国上市公司的会计变更行为,发现会计政策变更倾向于调高利润,而会计估计变更和会计差错更正则更多体现为调低利润,同时,3种会计变更公司的财务特征体现出了一定的差异,尤其会计估计变更和会计差错更正公司的负债比率较高,短期偿债能力较差。
2.Takingaccounting change standard as example.会计准则的全球趋同已是不可阻挡的历史潮流,本文以各国常见的经济事项会计变更为例,对美国和澳大利亚有关会计准则的国际趋同情况作了介绍,并对我国相关准则的修订提出了建议。
3.As they have more rights of accounting policies and accounting estimates change, Chinese listed companys take more and moreaccounting change behavior.在会计政策和估计存在较大可选择空间背景下,上市公司会计变更行为越来越多。
6)accounting changes会计变更
1.This article has enumerated the listed company in whichaccounting changes in 2001- year.本文列举了从2001￣以来发生会计变更的上市公司。
延伸阅读
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》第10条
