通用會計準則 的英文怎麼說

中文拼音 [tōngyòngkuàijìzhǔnzé]
通用會計準則 英文
gaageneral accepted accounting principles
  • 通 : 通量詞（用於動作）
  • 用 : Ⅰ動詞1 （使用） use; employ; apply 2 （多用於否定: 需要） need 3 （敬辭: 吃; 喝） eat; drink Ⅱ名...
  • 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...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 通用 : be in common use; be current; apply or be used universally
  • 準則 : norm; standard; criterion; rule; formula; square
  1. Example : the young company ' s rigorous attention to generally accepted accounting practices impressed potential investors who could easily assess the company ' s potential

    這家新公司嚴格遵守通用會計準則的做法給潛在的投資者留下了深刻的印象，他們可以輕而易舉地評估公司的潛力。
  2. This text is to some defects that exist in the current lease accounting criterion of our country, combining u. s. a. ' s accounting criterion and international accounting standard at the same time, and has divided six chapters to expound the fact and given some effective measures to perfect the lease accounting criterion of our country. 1 wish it could play a impetus role at the lease accounting through studying the lease accounting

    本文針對我國現行租賃會計準則存在的一些缺陷，同時結合美國會計準則和國際會計準則，分六章進行論述並提出一些完善我國租賃會計準則的有效措施。希望通過對租賃會計研究來對我國租賃會計起到一個向前的推動作用。
  3. When examining the subject " construction of government office buildings ", the committee are seriously concerned that due to the change in the allocation of office space of the cheung sha wan government offices from the architectural services department to the rating and valuation department ( rvd ) at short notice, the submissions of the fitting - out plans for the rvd were delayed, resulting in the grant of extension of time to the contractor, and the estimated prolongation cost of $ 3. 27 million

    在研究有關「政府辦公樓宇的建造工程」的事項時，委員會深表關注的是，由於長沙灣政府合署內原先編配予建築署的辦公地方，在短時間通知下改為編予差餉物業估價署，以政差餉物業估價署的裝修圖則延遲提交，承建商因而獲準延長完工時間，估計工程延誤引致的額外費用為327萬元。
  4. On 28. 2. 2003 ( with further refinements subsequently endorsed ). the revised msn consists of the covering notes on the general provisions of the ozps ; a set of user schedules which lists out the uses that are always permitted under column 1, and uses requiring planning permission from the board under column 2 of the notes for various zones ; and remarks which set out the specific development restrictions and other requirements for individual zones

    ，並其後通過對其作進一步修訂。注釋總表修訂本分數部分，即《注釋》說明頁，其內載述分區計劃大綱圖的一般規定；各地帶注釋的用途表，第一欄列明經常準許的用途，第二欄則為須向城規會申請規劃許可的用途；以及備注，用以說明個別地帶的特定發展限制和其他規定。
  5. On 28. 2. 2003 with further refinements subsequently endorsed. the revised msn consists of the covering notes on the general provisions of the ozps ; a set of user schedules which lists out the uses that are always permitted under column 1, and uses requiring planning permission from the board under column 2 of the notes for various zones ; and remarks which set out the specific development restrictions and other requirements for individual zones

    ，並其後通過對其作進一步修訂。注釋總表修訂本分數部分，即注釋說明頁，其內載述分區計劃大綱圖的一般規定各地帶注釋的用途表，第一欄列明經常準許的用途，第二欄則為須向城規會申請規劃許可的用途以及備注，用以說明個別地帶的特定發展限制和其他規定。
  6. Specifically, according to the w - w five parameters failure theory, the fracture criterion of crack is established, and the state of crack ( open or close ) is judged by the values of the crack strain. combining the two points, the predict - model about the failure of concrete material is established. this predict - model can predict 16 failure forms, and basing the different failure form predicted after crack, the stress - strain relationship matrix of concrete material is adjusted

    具體來講，根據w - w的五參數混凝土破壞理論，建立混凝土的開裂準則，根據開裂應變值來判斷裂縫是張開還是閉合，從而在兩者基礎上建立了裂縫的開裂預測模式，總共有16種開裂模式；裂后根據具體的開裂模式及殘余抗剪能力來調整混凝土的本構關系矩陣，即用等效剛度代替原有剛度，考慮到垂直於裂縫方向的剛度為零，這樣會使裂后的總剛出現病態，為此文中通過引用鬆弛系數來對出現裂縫的單元進行預處理，一方面可解決因過大的舍入誤差導致計算結果的不可信問題，另一方面就是可加速收斂。
  7. In chapter four " studying the questions about the affirmation and measurement of financing lease assets and debt ", the author, firstly, has studied the questions of the affirmation of financing lease assets and debt ; secondly, has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed, the author has put forward her view : the financing lease should be capitalized ; and then the author has put forward a set of new method about choosing discount rates, meanwile, has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information

    第四章《融資租賃資產與負債的確認與計量問題研究》 ，先對融資租賃資產與負債的確認問題進行研究，針對租賃資產是否應資本化，租賃負債是否要確認，闡述了正反兩方面的觀點，並提出作者的觀點：融資租賃應予以資本化。接著通過對我國租賃會計準則中對最低租賃付款額折現時所選用的武漢理_卜大學碩士論文三種折現率進行分析，提出了一套新的折現率選擇方法，同時對融資租賃資產與負債計量問題研究，提出為了增強會計信息的可比性，我國租賃會計準則應取消30 %的比例規定。
  8. It ’ s a realistic choice for china ’ s commercial banks share - equity remolding and listing overseas to gradually introduce the internationally general - purpose financial accounting principles, the transparency standards to china ’ s markets, and to guide china ’ s commercial banks to realize reformation and reorganization

    逐步將國際上通用的財務會計準則、透明度標準納入中國市場，引導我國商業銀行改革重組，是我國商業銀行股份制改造並實現境外上市的現實要求。
  9. There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively

    計算eva ，需要估算權益的成本，並由此計算出加權平均資本成本，最終確定資本投入的成本，另外，現有的通用會計準則扭曲了大量的價值創造活動，因而在計算eva時，也需要根據企業實際，對經營結果有重要影響的會計科目進行調整，以確保最終的eva能夠全面反映企業的經營效果。
  10. It means the combination of our socialistic market economic and the world economical system :, because the progress of our economic in great extents depends on the world economic, we must have the same accounting language and accounting grammar, which can be the common commercial language. in order to eliminate the difference of the accounting language and provide the convenience of the international trade, i focuse the importance on the international cooperation of the accounting standards

    國際貿易的發展，使我國經濟與世界各國經濟在很大程度上相互依賴、相互促進；經濟活動超越國界，必然要求作為通用商業語言的會計有統一的文字和語法規則，以消除語言障礙，為國際經濟交流和國際貿易發展提供便利，這就對會計準則國際協調提出了現實的要求。
  11. This paper will make further investigation on this issue, from both the theoretical and practical viewpoints, in order to evaluate this revision more completely and objectively. through theoretical analysis and empirical research, this paper made following conclusion : under the old standard, the debt restructuring behavior was close related to the companies " earning management ; the revised standard is more suitable under our present situation. the announcement of this accounting standard revision has impact on the stock market

    通過理論和經驗分析，本文得出結論，我國上市公司利用舊準則虛增利潤的現象是存在並且顯著的，不利於資源的有效配置，新準則的頒布起到了規范上市公司行為的作用，更符合我國目前特殊的資本市場背景；新準則公告引起了市場反應，具有信息含量，由此說明中國的投資者已經重視會計準則的建設，並能對會計準則的制定作出理性反應。
  12. Accounting standards is a common accounting rule, which is formed in the long international accounting development historiography, along with the constant development of accounting theory and real affair, nowadays, it has already become the main subject in many countries accounting research

    會計準則是漫長的會計發展史中在國際上形成的一種會計規范的通用形式，隨著會計理論和實務的不斷發展，如今會計準則已經成為世界各國會計理論和實務的主要課題。
  13. So the evaluation and certification on information security is a fundmental research area. since us dod developed tcsec in 1985, the security community in the world has made great progress and at last developed cc ( common criteria ) which latter was publicized as international standard

    國際社會中，自從1985年美國國防部發布了tcsec （可信計算機系統評估準則）以來，歷經十余年的發展，已經制定了得到廣泛認可的cc （ it安全通用評估準則） ，並將其作為國際標準發布。
  14. To perform an accomplished level of duties in applying the principles of accounting and finance in the installation and maintenance of accounting systems and records with the objective to enhance service level, quality, productivity, accuracy and timeliness of financial control services

    為了履行高級管理的職責，通過運用會計和財務規則來安裝和維護會計系統，並記錄相關信息，以提高服務水平，質量、生產力、財務管理服務的準確性和及時性。
  15. There are some theories to research the cpa auditing standard at present : supply - demand theory, transaction cost theory and agency cost theory. we find that these theories ca n ' t explain cpa auditing very well

    其次，通過對注冊會計師審計的歷史回顧，運用公共經濟學視角分析其性質，在此框架下研究美國和我國審計準則的產生及變遷，並總結其一般規律。
  16. Revenue usually is the largest single item in financial statements and studies indicate that revenue recognition is the single largest category of financial statement restatements. consequently, issues involving revenue recognition are among the most important. and the most difficult. that standard setters and accountants face. recently, early revenue recognition has received the attention of standard setters

    收入通常是企業財務報表中的最大的一個項目。與收入確認有關的問題是會計準則制訂者和會計人員面對的最為重要，或許也是最為困難的問題之一。近年來全球證券市場上出現的眾多財務舞弊案中，利用收入確認做文章的不在少數。
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