計量屬性 的英文怎麼說

中文拼音 [jìliángzhǔxìng]
計量屬性 英文
measurement attributes
  • 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...
  • 量 : 量動1. （度量） measure 2. （估量） estimate; size up
  • 屬 : 屬名詞1 （類別） category 2 [生物學] （生物分類系統上所用的等級之一） genus 3 （家屬; 親屬） fami...
  • 性 : Ⅰ名詞1 （性格） nature; character; disposition 2 （性能; 性質） property; quality 3 （性別） sex ...
  • 計量 : calculate; estimate; meterage; metering; batching; measure
  1. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  2. The dissertation intends to accept fair value as measurement attribute. but for the measurement mode, the dissertation does n ' t support simple fair value mode with common sense, and also does n ' t agree hedging accounting

    計量屬性本文傾向于採用公允價值屬性，但在計量模式上，本文並不贊同一般意義上的簡單的公允價值會計模式，而且也不贊同套期會計。
  3. The primary difficulty in this text is to the choice of the pricing method of the assets based on the value theory. the study on this question contributes to looking for the rule of development of the historical cost measures attribute, even whole assets measure

    本文以價值論對資產計價方法的選擇進行評價，有助於探求歷史成本計量屬性乃至整個資產計價的發展規律；同時，本文也從會計學本身的理論和實踐等多個角度研究了各種計量屬性現實存在的必要性。
  4. Through almost a hundred years of development, the study of accounting, especially the measurement methods in financial reporting, has gone through a series of advancements, from the initial application of historical cost, to replacement cost, net realizable value, present value, until in september 2006, the financial accounting standards board published fas 157 ? fair value measurements, and made it into the world recognized fifth accounting measurement attribute

    會計學經過近百年的發展演進，企業財務評價與信息披露的計量方法，由最初的歷史成本計量屬性逐步發展到重置成本、可變現凈值、現值，一直到2006年9月美國財務會計準則委員會發布了美國財務會計準則第157號? ?公允價值計量，使其成為第五種會計計量屬性，並且得到了世界各國的共同認可。
  5. Being different from the historical cost, fair value accords to the income conception of economics, and fits to the comprehensive income which suits to the objective of the transformation from the accounting income and the economic income

    公允價值計量屬性的廣泛採用導致全面收益問題的產生，與歷史成本不同，公允價值所依據的收益概念是經濟學收益概念，適應全面收益這個會計學收益向經濟學收益過渡的中介概念的目標導向，公允價值成為全面收益的合理計量屬性。
  6. Through acquiring the latest international research achievements and our country " s realistic economic situation, our country " s accounting model of irfs could be : to be recognized within the balance sheet ; fair value as the measurement attribute ; to be dealt according to the purpose for which the irfs have been held ; to be reported mainly in the statement and then in the footnotes

    通過吸收國際上對投機交易（包括純粹投機、套利和套購三個交易方式）和套期保值交易的最新研究成果，並結合我國特定的經濟環境，提出我國利率期貨投資企業會計的初步設想：在資產負債表中列示、以公允價值作為計量屬性、按交易目的在會計上分別確認和以表內列報為主、報表附註為輔的報告方式。
  7. The actural choice of accounting measurement property

    會計計量屬性的現實選擇
  8. Section tow : construct the framework of evaluation criterion

    第二部分:銀行貸款計量屬性選擇的分析框架
  9. The best choice of accounting measurement attribute of derivative financial instrument

    衍生金融工具會計計量屬性的最佳選擇
  10. International development of measurement attribute of employee stock option and inspiration to china

    員工股票期權計量屬性的國際動態及對我國的啟示
  11. Fair value measurement will be an individual measurement attribute that will be used frequently in various specific standards

    其中將公允價值作為一個單獨的計量屬性較多的運用在各個具體準則中。
  12. This section discussions some concept problems in accounting measurements and analyzes the most common used accounting : historical cost and fair value

    隨后，本文對會計中使用最多的兩種計量屬性:公允價值與歷史成本進行了具體的分析。
  13. Deferred method regards historical value as and measurement attribute, while liability method combines historical value and fair value as measurement

    債務法下，損益表債務法與資產負債表債務法間最大的區別在於收益觀及計量屬性上的差異。
  14. This chapter discussed which measurement model is the best model, and choice the fair value accounting model to measure the derivative financial instruments

    本章在對現有幾種計量屬性的分析比較基礎上，選擇了公允價值作為衍生金融工具的會計計量屬性。
  15. ( 2 ) the dissertation puts forward the accounting measurement attribution what adapts the peculiarity of the derivative financial instruments, fair value measurement attribution, and the confirmed means

    （ 2 ）提出了適應于衍生金融工具特點的會計計量屬性? ?公允價值計量屬性，及公允價值的確定方法。
  16. New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective

    新準則在內容上有六大創新：即會計目標融決策有用論與受託責任論為一體；權責發生制確定為財務會計的一項基本假定；單獨系統地明示會計信息質量要求；利得、損失首次納入財務報表要素；全面系統規定會計計量屬性；以會計假設、目標和對象為起點構建在本準則。
  17. Historical cost principle, realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. this reform has been the tide

    傳統損益表的歷史成本計量屬性、實現?配比原則、謹慎性原則等方面已暴露出明顯的不足，由此，世界各國的會計準則制定機構紛紛提出改進財務業績報告的建議，改革收益表呈報模式已成為大勢所趨。
  18. The most interesting problem is the measurement of loan, which is the biggest part in the bank asset. which measurement base is better, historical cost or fair value or anything else ? this paper wants to weight the advantages and disadvantages of these measurement bases and have a tentative conclusion

    為此，本文從會計計量屬性入手對于使用最多的計量屬性? ?歷史成本與公允價值進行了分析，分析了它們各自的優缺點以及計算方法，並對公允價值在金融工具中的使用現狀進行了一個回顧。
  19. The objective reasons are as follows : the uncertainty and the variety of measurement o f the accounting object, the variety of accounting practice, the complexity of involved interest, the development of accounting standard being not synchronizing with the development of accounting practice, information asymmetry, and the public contractual characteristics of accounting standard, etc. the subjective reason is the interest motive

    會計對象的不確定性、計量屬性的多樣性、會計實務的多樣性和涉及利益的復雜性、會計準則發展與會計實踐發展的不同步性、信息不對稱性、會計準則的公共契約性等是其客觀原因；利益動機則是其主觀原因。
  20. 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。
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