Accounting policy is the basis of producing accounting information.
会计政策是企业会计信息生成的基础。
However, the choice of accounting policy will be affected by many factors.
然而，在实施会计政策选择时，要受到多个因素的影响。
The accounting policy option permeates through the entire accounting process.
会计政策选择贯穿于企业整个会计过程。
It firstly explains the concept of financial accounting policy and why it is being.
首先，说明了会计政策的概念及其产生的原因。
For a corporation, the process of income tax planning is a process of choosing accounting policy.
企业进行所得税筹划的过程，也是一个会计政策选择的过程。
The accounting policy choice's theory question also relates the accounting standards the formulation.
会计政策选择的理论问题还关系到会计准则的制定。
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
Accounting policy is not merely an accounting problem but concerns the operation of the whole national economy.
会计政策不单纯是一个会计问题，它涉及到整个国民经济的运行。
Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
会计政策是直接影响会计报表数字的会计原则、程序、方法等。
The accounting policy, an important respect in influencing enterprises' financial information quality, covers extensively.
会计政策涵盖的内容十分广泛，是影响企业财务信息质量的一个重要方面。
And choose to cause the decline of the social welfare of our country in such accounting policy, need improving from system.
而这种会计政策选择将导致我国社会福利的下降，需要从制度上进行改进。
The choice of the accounting policy is one of the important factors affecting the accounting information quality of a business.
会计政策选择是影响企业财务信息质量的一个重要方面。
With the space of the accounting policy increasing constantly, more and more questions have arisen in choosing accounting policy.
随着会计政策选择的空间不断增大，会计政策选择出现的问题越来越多。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
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。
For specific aspect, accounting policy choice is not only a kind of exhibition of residual control right, but also an approach to rent-seeking.
具体而言，会计政策选择是企业剩余控制权的一种表现，也是企业寻租行为的一种途径。
Because of economic events' uncertainty, accounting rules' flexibility and interests of corporation, it is necessary to choose accounting policy.
由于经济事项的不确定性，会计准则规定的灵活性和企业的利益导向，会计政策的选择是必不可少的。
Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。
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。
The second part is an overview of the accounting policy choice, it introduces the definition of accounting policy choice, classification and so on.
第二部分是会计政策选择概述，介绍了会计政策选择的定义、分类等。
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。
The ratio of dividend distribution and the ratio of raw materials are not important effective factor when enterprises choosing multiple accounting policy.
而股利分配率、原材料比例不是企业选择会计政策组合的主要影响因素。
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。
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。
Moreover the completeness and the flexibility of the relevant accounting criterion leaves listed company the space to carry on the choice of the accounting policy.
而相关会计准则、制度的不完备性和灵活性，使上市公司有了进行会计政策选择的空间。
Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
At the same time of analyzing the necessity of the existence of risks in accounting policy selection, this paper puts forward some countermeasures for risk prevention.
文章在分析会计政策选择风险存在的必然性的同时，提出了防范风险的对策。
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。
Is a designated employee made responsible for the determination of the distribution of invoices (pursuant to an established accounting policy) to proper general ledger accounts?
是否由指定人员负责根据确定的会计政策决定现金付款，以达到总分类帐会计要求？
Is a designated employee made responsible for the determination of the distribution of invoices (pursuant to an established accounting policy) to proper general ledger accounts?
是否由指定人员负责根据确定的会计政策决定现金付款，以达到总分类帐会计要求？
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