收入確認原則 的英文怎麼說
中文拼音 [shōurùquèrènyuánzé]
收入確認原則
英文
revenue recognition principle- 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
- 入 : Ⅰ動詞1 （進來或進去） enter 2 （參加） join; be admitted into; become a member of 3 （合乎） conf...
- 確 : 形容詞1. （符合事實; 真實） true; reliable; authentic 2. （堅固; 堅定） firm
- 認 : 動詞1 （認識; 分辨） recognize; know; make out; identify 2 （建立關系） enter into a certain rela...
- 原 : Ⅰ形容詞1 （最初的; 原來的） primary; original; former 2 （沒有加工的） unprocessed; raw Ⅱ動詞（原...
- 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
- 收入 : 1 （收進來的錢） income; revenue; receipts; gainings; earning; gross; proceeds; takings 2 （收進...
- 確認 : affirm; confirm; acknowledge; identification; corroboration
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In recent years, fasb, asb, and iasb undertake projects on revenue recognition, leading to a new comprehensive accounting standard on revenue recognition or amendment to the related guidances on revenue and liabilities in certain of the concepts statements or framework
近年來，包括美國、英國、國際會計準則委員會在內的國家和國際組織先後致力於制訂新的收入確認準則或修訂原有的準則，以更好地規范實務中的收入確認問題。In this thesis, after analyzing corporate capital, corporate capital system, the advantage and disadvantage of three kinds of corporate systems, the author used methods such as “ the law of barrel ”, “ cost - benefit ”, mathematics equation and so on with innovation to analyze three principles of corporate capital ( confirming, maintaining and unchanging ) and the applying effects of three corporate capital systems in different social environments. it is found that statutory capital system is favorable to increase the cost of setting up and running a company, to prevent some one with bad intention from corporate economical deception and upsetting the social economic order. but with the completion of the relevant social systems, the cost of corporate economical deception is increased ; the events of corporate economical deception and the destruction influence can be lowered down
本文在分析公司資本、公司資本制度內涵及三種資本制度優缺點的前提下，創新地運用經濟學的「木桶原則」 、 「成本?效益」和數學方程式等方法，分析公司資本的確定、維持、不變三原則和三種資本制度對不同社會環境的適用效果后，認為法定資本制有利提高設立、運營公司的成本，阻止一部分惡意人員利用公司進行經濟詐欺，擾亂社會經濟秩序，但隨著相關社會制度體系的完善，相關制度體系提高了惡意人員利用公司經濟詐欺的成本，減少了經濟詐欺的行為與損害後果，這時，法定資本制度保持原有設立、運營公司的高門檻就顯得不合理，其阻礙社會資本進入公司發展的副作用就突出了;而折衷、授權資本制對公司設立、運營的成本依次降低，更有利於公司吸收社會資本發揮經濟推動作用。Based on successful experiences of public finance management of hongkong, macao, taiwan and western countries and the establishment of management mode of development - oriented public finance, the writer of the paper believes that clarifying the function scope is the basis of scientific design of revenue framework and expenditure and it influences directly the scale and structure of our finance revenue and expenditure
借鑒港澳臺及西方公共財政管理的成功經驗，立足於創建我國發展型公共財政管理模式，筆者認為，明確公共財政的職能范圍是科學設計我國公共財政的收入框架和支出框架的基礎，也直接影響我國的財政收支規模與結構。兼顧效率與公平、政府與市場配合，是建立和健全公共財政框架的基本原則。The matching principle governs the recording and reporting of expenses, which goes hand in hand with the revenue principle to govern income recognition in accounting
配比原則規定費用的記錄和列報方法，這一原則與收入原則一起規定會計中的利潤確認。分享友人