權益會計法 的英文怎麼說
中文拼音 [quányìkuàijìfǎ]
權益會計法
英文
equity accounting- 權 : Ⅰ名詞1 [書面語] (秤錘) counterpoise; weight (of a steelyard)2 (權力) power; authority 3 (...
- 益 : Ⅰ名詞1 (好處) benefit; profit; advantage 2 (姓氏) a surname Ⅱ形容詞(有益的) beneficialⅢ動詞...
- 會 : 會構詞成分
- 計 : Ⅰ動詞1 (計算) count; compute; calculate; number 2 (設想; 打算) plan; plot Ⅱ名詞1 (測量或計算...
- 法 : Ⅰ名詞1 (由國家制定或認可的行為規則的總稱) law 2 (方法; 方式) way; method; mode; means 3 (標...
- 權益 : rights and interests; legal right; inviolable rights
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Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即:其一,在確定農業稅上,計稅依據不科學、稅率偏高、相關法律規范缺失,無法平等保護農民的合法權益;其二,在農村稅收的徵收上,缺乏行之有效的法律監督和運行機制,尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三,稅費改革凸顯農民之間、農村之間的負擔不均,使納稅主體的權利義務失衡,有悖稅負均衡的法律原則;其四,由於稅收法定主義沒有得到有效貫徹,規制農民負擔反彈方面的法律法規缺位,致使農村稅費改革潛伏著農民負擔反彈的風險;其五,稅費改革影響基層組織的財政收支,進而影響鄉村公益事業建設及教育經費的籌措,引發稅外亂收費沉渣泛起,基層財政體製法治化勢在必行;其六,與稅費改革相關的配套法律措施巫待構建,主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題,力圖構築農村稅費改革的法律框架並提出相應對策。Reasons include weak enforcement environment and different information demands. third, the conditional acceptance of ias by european union ( eu ) and reluctance of usa to accept ias disclose the conflict between country sovereignty and economic interests. it is one of the obstacles faced by iasc in promoting ias among developed countries
第三,歐盟對國際會計準則有條件的認可和美國對國際會計準則的矛盾態度,將國家主權和利益這個難題凸現到了iasc面前,這是iasc在發達國家和地區推行國際會計準則,推動會計準則國際化進程時所無法迴避的問題。Upon the application of hkas 31, the group elects to use proportionate consolidation method to account for its interest in the jointly controlled entity
于應用會計準則第31號后,本集團選擇採用比例綜合法計算其于共同控制企業的權益。The methodology applicable in the making of the consolidated financial stat ement includes the purchase method, the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method
企業合併日合併會計報表的編制方法有購買法、權益集合法和新實體法;期末合併會計報表的方法有全部合併法、比例合併法。The establishing and perfecting of inner - control - system is of great significance to improving the present situation of inner - control in the circle of the press, ensuring the quality of accounting information, perfecting corporate management and information - disclosing system and protecting the lawful rights & interests of investors and the effective operating of the capital market
摘要內部控制的建立與完善,對于改善我國報業集團的內部控制現狀,保證會計信息的質量,完善公司治理和信息披露制度,保護投資者的合法權益和資本市場的有效運行等,有著非常重要的意義。There are mainly two accounting methods for business combination, purchase method and pooling of interest method. at present, the focus of contention is not on using purchase method on purchase combination, but on whether using one accounting method or using both accounting methods according to different conditions about changing shares ’ consolidation
其核心問題是換股合併的經濟實質是什麼,對于換股合併應當採用一種會計方法還是可以採用多種會計方法,權益結合法的持續經營假設及賬面對價值計價基礎是否符合換股合併的法律事實等。Any excess of the method and some accounting problem. pooling of interest accounting comes into play when two corporate entities combine by exchanging their existing voting stock. typically no cash changes hands, under the pooling of interest concept, the transaction is generally viewed not as a purchase or sale, but as a merger of two companies that consolidate their assets at book value
權益聯營法就是在對並購活動進行會計處理時,將並購視為並購公司與被並購公司的權益聯合,也就是說,它並不像購買法所說的那樣,是一家公司購買另一家公司的交易行為,而是兩個或兩個以上參與並購的企業主體,將其資產和權益融合在一起,其實質是現有的股東權益在新的會計個體的聯合和繼續,而不是取得資產或籌集資本。The thesis contains five parts, the first part is foreword, it chiefly has researched the cause and form of business combination, the production, development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory, it has researched combination scope, combination theories, three combination theories are respectively introduced and evaluated, and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china, it provide a piece of advice for building chinese combined financial statement standard
本文共分為五部分,第一部分為概述,主要研究了企業合併的原因和形式、合併會計報表是怎樣產生和發展的、合併會計報表的特點;第二部分為企業合併會計處理方法,主要研究了購買法和權益結合法。先敘述了兩者的各自定義和主要特點以及權益結合法適用的條件,然後對兩者進行了比較和評價;第三部分合併商譽的處理,本部分對合併商譽和負商譽的各自定義和會計處理方法進行了介紹和評論;第四部分為合併會計報表理論探討,對合併范圍、合併理論進行了研究,分別介紹了三種合併理論,並對它們進行了比較、評價與選擇,最後研究了合併會計報表的局限性;第五部分為我國合併會計報表的研究,對我國合併會計報表準則的建立提出了一些原則性的意見。By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以會計準則與企業環境的相互關系為出發點,介紹企業合併準則的國際發展動態,針對我國的現實經濟環境和會計環境,對我國企業合併會計準則的制訂從以下幾個方面提出建議:明確共同控制下的企業合併會計處理方法;購買法和權益集合法的選擇;收購生效日的確定;購買成本和相關費用的確認和計量;如何確定購入的可辨認資產和負債及其公允價值;少數股權的價值確定;商譽的處理,建議區分商譽和無形資產;信息披露的要求。But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure
從系統的角度,參照財務會計概念框架的這種邏輯路徑,排列組合相關概念和范疇,則將合併報表會計方法的理論結構分為三個層級:其一是合併報表會計方法的基礎理論,主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等;其二是合併報表會計方法的應用理論,是人們對實務中具體的合併報表會計方法的系統化的歸納、總結,主要包括購買法、權益集合法、新實體法以及母公司法和實體法等;其三是合併報表會計方法的技術規范,主要是指由權威部門制定的,對所管范圍內的合併報表等工作具有指導和約束作用,著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。Problems existing in the system are as follows : the awarding principal part and the awarded one of eso are not specific ; the laws and regulations have not defined the sources of the stock ; the honoring mechanisms of eso are scarce ; there is not favorable tax policy and accountant regulations ; the simplistic property right structure and unperfect corporation system in state enterprises ; the securities business is immature, etc. the fifth part is about the legal system construction of eso, and it is the most important part of this thesis
而股票期權的授予主體和對象不明確;法律法規沒有明確規定推行股票期權所需的股票來源;缺乏股票期權行權受益兌現機制;無相應的稅收優惠政策和會計法則;國有企業產權結構單一、法人治理結構不完善;證券市場發育不完善等是我們在構建股票期權制度必須解決或直面的問題。第五部分為實施股票期權制度的法律設計,是本文的核心部分。There are three kinds of accounting methods for business combinations, which are the purchase method, the pooling of interests method and the fresh - start method
合併的會計方法有購買法、權益集合法和重新開始法三種。There are purchase method, pooling method and fresh - start method in accounting methods dealing with acquisition by exchange of stock, whereas fresh - start method has not been in use
換股合併會計處理法有購買法,權益結合法和重新開始法三種,重新開始法在實際當中還沒有得到應用。The pooling method may misguide the investors " decision and motivates the mangers to manage the earnings. based on the analysis of the case we suggest that the pooling method should be banned in china
分析表明,權益集合法很可能會誤導投資者的決策,並促使管理層為了自身利益採用這種會計方法進行利潤操縱,損害投資者的利益,有必要限制這種方法的使用。This article starts from the general concepts of business combination, analyzes in detail the two main accounting methods ( purchase and pooling of interest ) and our present accounting method dealing with consolidation, and puts forward several proposals for the draft of the standards of business combination
本文從企業合併一般概念出發,詳細分析企業合併的兩種主要處理方法?購買法和權益集合法以及我國合併的會計處理現狀,最後結合我國現實會計環境,借鑒國外經驗,對企業合併準則提出了幾點建議,試圖推動我國企業合併會計理論實踐的發展。The international accounting standards board ’ s negative attitude to this method and the chinese listed companies ’ unanimous preference to it as well as china securities regulatory commission ’ s attitude of acquiescence beyond system to it forms a sharp contrast. therefore constructing a business combination accounting system which meets chinese practice and setting a high quality business combination accounting rule basing on it to regulate and instruct practical business management are important topics in combination accounting
國際上影響較大的準則制訂機構對權益結合法的否定態度,與我國上市公司對權益結合法的一致偏好以及我國證監會等對權益結合法「制度之外的默許」的態度形成了鮮明的對照,因此構建符合我國實際的企業合併會計理論體系,並在此基礎上制定高質量的企業合併會計準則來規范指導實務處理是合併會計的一個重要課題。The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質,將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目,從而將原有的所有者權益重新細分類別並進行價值分配;而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質,宜採用公允價值法,結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量;關于經理人股票期權的信息披露問題,筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后,應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量,並披露相應的非財務信息,包括經理人股票期權計劃的主要內容等,以利於報表使用者獲得有效的決策信息。About the short - term government measure, we should make system improvement and innovation, mainly includes perfecting internal control system, perfecting company governance structure, consummating accounting standards, preparing comprehensive income reports, using the fair t value measurement attribute, using eva and the balanced scored card and implementing capital cost accounting, perfecting contract to clear property rights, perfecting accounting laws, and perfecting punishment mechanism. about the long - term government measure, we should consummate the incentive mechanism, and build the positive enterprise culture, cultivate enterprise superintendent ' s ideology capital
短期治理措施方面,需要進行制度改進與創新,主要包括健全內部控制制度;完善公司治理結構;完善會計準則;編制全面收益表,採用公允價值計量屬性;採用eva與平衡計分卡,實行資本成本會計;完善契約以明確界定產權;完善會計法,健全懲罰機制等七個方面。長期治理措施方面,包括激勵機制和企業文化兩個方面,應當完善激勵機制;營造積極的企業文化,培育企業管理者的意識形態資本。With the appearance of multiplication of business combination and its ways, the criterion of combination accounting method, especially accounting method of changing shares ’ consolidation, has become the public focus
當前,對于企業合併會計方法的爭論主要是圍繞換股合併和權益結合法問題展開的。Firstly, the pooling of interests method may produce a huge amount of " instance income " which is n ' t real income. the " instance income " would leave a chance for the managers to manage their reported income and it would disturb the investors " analysis and decisions and decrease the investors " return. and evidence has been found in the case study
其原因如下:首先、權益集合法會產生較大的「即時收益」 ,但它並不是真正的收益,這會為經理人員提供利潤操縱的機會,並干擾報表使用者的分析和決策,損害投資者的利益;其次、允許不同的會計方法會降低會計信息的可比性;再次、權益集合法在國際上使用得越來越少,如美國和國際會計準則理事會準備或已經廢除了權益集合法。分享友人