So there is a need to analyze such accounting issues as the asset maintenance,sustainable operation,provision for impairment of assets,provision for depreciation or amortization of highway assets,and highway operation costs and expenses.
为有效实施资产保全、持续经营、资产减值准备、公路资产折旧或价值摊销、成本费用核算等一系列会计核算,分析衍生的公路经营业务对会计核算的价值影响。
This paper first analyzes the general situations and the overall trend of the auditing opinions presented by the CPAs on the uncertainty of the listed companies sustainable operation since the first auditing report was disclosed and finally explores the rationality and the existing problems about such auditing opinions.
本文分析了自我国出现首份上市公司持续经营不确定性审计意见的审计报告以来,注册会计师对上市公司持续经营审计不确定性发表审计意见的总体情况与趋势,阐述了注册会计师对上市公司持续经营不确定性发表的审计意见的合理性及其存在的问题。
The sustainable operation of corporations is an important part of the capacity of sustainable development.
可持续经营能力是企业可持续发展能力的重要组成部分 ,长期以来 ,对企业可持续经营能力的评价仅停留在企业的财务层面 ,而忽略企业的非财务因素的影响。
Sustainable management for farmland shelterbelts.;
农田防护林的可持续经营管理
The building and sustainable management tactics of timber base in Hunan province;
湖南用材林基地建设与持续经营策略
Development of scientific and technological capability of sustainable management of rural credit cooperatives;
论农村信用社持续经营的科技能力建设
On thebasis of forest ecology,rational cutting method, operation were planned forsustained management and utilization.
对浙江省庆元县林场千岗统林区６６７ｈｍ￣２阔叶林资源和群落类型进行调查分析，并应用森林生态学原理，制订合理的采伐方式，组织作业设计，控制采伐规模，以实现持续经营利用的目的。
Detailed explorations have been conducted in this paper in terms of the four aspects,accounting entities,sustained management,accounting courses and currency calculation assumption.
知识经济的来临,使会计环境发生了变化,对传统的会计实体假设产生了巨大冲击;从会计主体、持续经营、会计分期及货币计量假设四个方面对此变化与冲击做了详细探讨。
Eliminate the uncertain factors to improve the ability of going concern;
消除不确定性因素,提高持续经营能力
The conclusions are as follows: China s stock market can identify the difference of information content between going concern modified audit opinion and nongoing concern modified audit opinion,but cannot identify the diff.
研究发现:我国证券市场能够识别持续经营审计意见和非持续经营审计意见之间的差异,但不能识别带强调事项段无保留意见和保留意见、无法表示意见之间的差异;2005年和2006年不同类型非标准审计意见的市场反应存在显著差异。
From the point of view that how the investors take use of the information content of going—con- cern opinions,this paper not only studies the different market reaction between going—concern opinions and non—going concern opinions,but also examines the different market reaction between unqualified go- ing concern opinions with modified wording and disclaimer going concern opinions.
上市公司审计意见具有重要的信息含量,本文从投资者如何利用持续经营审计意见信息含量这一角度出发,选取2003—2005年被出具持续经营审计意见的上市公司为样本,采取事件研究法、回归分析法等实证检验我国上市公司持续经营审计意见与非持续经营非标准审计意见、不同类型的持续经营审计意见之间市场反应的差异性;分析评价证券市场对持续经营审计意见的识别程度及其变动趋势,警示信息使用者提高区分不同类型持续经营审计意见的能力,也试图为制度安排、市场监管提供证据。
The Establishment Techniques and Sustainable Operation of Scenic Recreational Forests
风景游憩林的营造技术和可持续经营
Strengthening Sustainable Forest Management for Sustainable Forestry Development;
强化森林可持续经营 实现林业可持续发展
Review of Study on Sustainable Management Economics of Foreign Forest;
国外森林可持续经营经济学研究综述
On the Improvement of Going-concern Audit Judgment:Operational Efficiency Evidence s Introduction;
持续经营审计判断的改进:经营效率证据的引入
Present Conditions and Sustainable Development of Ecological Public Welfare Forest in Cangwu County of Guangxi;
苍梧县公益林经营管理现状与可持续经营探讨
Study on Sustainable Management of Tropical Forests in Hainan Island, China;
中国海南岛热带森林可持续经营研究
Regional Forest Sustainable Management: A Case Study from the Baihe Forestry Bureau;
白河林业局区域森林可持续经营研究
GIS-based Sustainable Forest Management Decision-Making;
基于GIS的森林可持续经营决策的研究
Study on Sustainable Management of Spruce-fir Mixed Stands of Coniferous and Broad-leaved Trees;
云冷杉针阔混交林可持续经营的研究
Research on Going Concern Opinion in Audit Report;
关于审计报告中持续经营意见的研究
Scientific Strategy of Development is the Security for Forest Sustainable Management;
科学发展观是森林可持续经营的保障
Strategy of Urban Forest Sustainable Management in Guangzhou;
广州城市森林可持续经营的策略研究
The Main Point and Significance of Standard of Forest Sustainable Management;
谈森林可持续经营标准的重点及意义
How to choose the going-concern and liquidate assumption;
“持续经营”假设与“企业清算”假设的选择
Judgment on Ability to Continue as a Going Concern and Type of Audit Opinions;
持续经营能力的判断与审计意见类型
A Brief Discusion on resources management and sustainable development of private enterprises;
浅谈民营企业资源经营与可持续发展
Construction is good and environmental to promote privately owned economic continued development;
营造良好环境促进民营经济持续发展
The Forest Management and the Economic and Social Sustainable Development in Forest Regions;
森林经营与林区经济社会可持续发展