Accounting Policy Choice的意思|示意

Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.

最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。

Accounting policy option has a great effect on the quality of accounting information, so it is necessary to make a proper choice of accounting policy.

会主政策选择对会计信息质量有很大的影响，合理选择会计政策十分必要。

At first, the writer analyse the motive of the choice of the accounting policy of our country's listed company through the comparative method.

论文首先通过比较的方法来分析我国上市公司会计政策选择动机。

The factors which affect the quality of income include: the corporate governance, the choice of the accounting policy, the operating lever and the financing lever.

影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。

States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.

阐述了实质重于形式的内涵，分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。

Among many objective causes for the choice of enterprise accounting policy, the major ones include: the sharing of interest, the characters of the enterprise and relevant laws.

企业会计政策选择产生的客观原因很多，主要有利益的共享性、企业的独特性和法规(律)规定。