术语“宏观会计”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000212 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 宏观/会计/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | 社会会计 |
| 搭配信息 Collocation | 宏观会计政策macro accounting policy |
| 编纂人 Compiler | 朱怡 |
| 编纂日期 Date of Compilation | 2015-07-24 00:00:00 |
汉英语境1
英译术语:
macro accounting
汉语语境:
国家宏观监督对上市公司会计信息监督的内容包括对公允价值运用的监督、对资产减值准备和利润操纵防范的监督，对资产真实性的监督等。根据我国宏观会计监督的现状，建立高级别的专职会计监管机构；更新观念，变服务型会计工作管理为法制型会计监督；以及尽快完善会计监督法规体系的对策，能使宏观监督对新准则的贯彻执行起到保驾护航的作用。
英语语境:
The state macro supervision of accounting information in listed companies includes use of fair value, preparation of asset depreciation, prevention of profit manipulation, and authenticity of assets. Based on Chinese current status of macro accounting supervision, we should establish senior specialized accounting supervision institution, transform service-type accounting management into legal-type accounting supervision by upgrading concepts, and improve legal system concerning accounting supervision, so as to let macro supervision guard the implementation of new accounting standards.