会计论文英文参考文献阅读赏析

1.Accounting legislation, accounting supervision research References[1] ZHAO Yu-min, "measures to strengthen accounting oversight", "Finance and Accounting Forestry", 2002 10;[2] Huzhou City Department of Finance Task Force, "to strengthen the supervision of the work of the city accounting Suggestions", "Zhejiang taxation and accounting", 2003 2;[3] ZHOU Li-jun, "On the accounting supervision and operational requirements", "Financial Theory and Practice", 2001 7;[4] Jian-Ping Gu, "On improving the mechanism of internal accounting supervision," "Accounting Research", 2001 10[5] high-bin. "China formulation and development" [J]. "Accounting research", 2005: (8).[6] Chen Ping. "Comment on" Accounting Law> thinking of a number of issues "[J]," Friends of accounting ", 2005: (12).[7] Zhang Li. "On further amendments and improvement" [J]. "Journal of Zhongnan University of Economics and Law", 2006:5)[8], "Economic Law" (second edition): Jing Pan as editor-in-chief, Central Radio and Television University Press, in March 2000 the second edition:[9] ZHAO Yu-min, "Finance and Accounting Forestry", "measures to strengthen accounting oversight", 2002 10;[10] "Zhejiang taxation and accounting," Finance Research Group Huzhou City, "to strengthen the supervision of the work of the city accounting Suggestions", 2003 2;[11] ZHOU Li-jun, "Financial Theory and Practice", "On the accounting supervision and operational requirements", 2001 7;[12] Jian-Ping Gu, "Accounting Research", "On improving the internal accounting supervision system", 2001 10[13] Zheng Sheng Zhi: "Financial management of administrative departments and institutions and Countermeasures", "Fujian accounting", 2003, 2[14] Song Xin: "The weakening of internal accounting supervision of the causes and preventive measures", "Shandong Architecture", 2000, 3 2.Accounting Oversight" This concept has long existed, but today it's the connotation and extension of understanding has resulted in huge differences. This is largely the impact of the supervision of the progress of theoretical research, as well as supervision of accounting theory of constraints to guide practice. To a precise definition of "accounting supervision", it must be clear, "supervision" in the understanding of the principles of supervision and specific monitoring will be the main economic environment, object, purpose and ways to link analysis, in order to reach the right conclusions and to resolve the accounting issues arising in the provision of a series of ideas.

财务论文的英文参考文献大全

财务是非常有前途的一个职业,也是一个很容易规划自己发展路径的职业。下面是我为大家整理的财务论文英文参考文献，欢迎阅读。

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你用EI检索啊（要钱）。

Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable. A carrying amount is not recoverable if it is greater than the sum of the undiscounted cash flows expected from the asset’s use and eventual disposal. FASB defines impairment loss as the amount by which the carrying value exceeds an asset’s fair value. CPAS need not check every asset an entity owns in each reporting period. When circumstances change indicating a carrying amount may not be recoverable, CPAS should test the asset for impairment. A test may be called for when one or more of these events occur: A significant decrease in the market price of a long-lived asset. A significant change in how a company uses a long-lived asset or in its physical condition.