decision accounting [计] 判定计算
- This paper introduces the importance of the decision accounting to the management accounting, analyzes on the features and modes of the decision
【中英文摘要】介绍了决策会计对管理会计的重要性,分析了决策会计行为的特点和模型,并用社会网络理论对决策会计行为作了初步的有意义的探讨。 - The case refers to numerous users' decisions that are affected by this accounting decision.
这个案例涉及到受这一会计决策影响的多方使用者。 - The accounting decision is determining the allowance for bad debts, a decision that requires considerable judgment.
会计方面的决策主要是确定备抵呆账,这是需要相当多的判断的。
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