Impact of going concern hypothesis upon audit opinion——an empirical study on China s stock markets;
持续经营假设对审计意见的影响—源自沪深股市的实证研究
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。
The Accountant Supposes the Theoretical Research Basically --From "managing and supposing continuously " to"current market price accountant";
会计基本假设理论研究——从“持续经营假设”到“现行市价会计”
Impact of going concern hypothesis upon audit opinion--an empirical study on China s stock markets;
持续经营假设对审计意见的影响—源自沪深股市的实证研究
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
According to the going-concern concept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.
根据持续经营概念,会计师假设企业将存续足够长的时间以充分利用现有资产实现预期目标。
The network economy has many impacts on the hypothesis of accounting subject, sustainable management, accounting duration,and money calculating.
网络经济对会计主体。 持续经营、会计分期、货币计量等会计假设产生了冲击；
Basic Assumptions and Basic Competitive Model of Sustainable Development Economics;
可持续发展经济学基本假设与可持续经济系统特征
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
The Research on Business Continuity Plan(BCP)--Taking China Construction Bank for Example;
企业持续经营计划（BCP）研究——以中国建设银行为例
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
City s Operation,the Way to Build Ecological Cities With Sustainable Development;
建设可持续发展生态城市的必由之路——城市经营
The Economic Theories Supporting to Research on Company's Sustainable Growth--Highlights and Hypothesis
企业可持续增长财务问题研究的经济学基础——启示与假设
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 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
Countermeasures and Analysis on Holiday Economy s Sustainable and Healthy Development;
“假日经济”健康持续发展的对策分析
Summarization of the Workshop on Beijing Ecological Public Welfare Forest Construction and Sustainable Forest Management;
“北京市生态公益林建设暨森林可持续经营研讨会”综述
BUILDING THE ECOLOGIC ECONOMIC MODEL REGION OF YELLOW RIVER DELTA TO PROMOTING SUSTAINABLE DEVELOPMENT OF DONGYING CITY;
建设黄河三角洲国家生态经济示范区,促进东营市可持续发展
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