重置會計 的英文怎麼說

中文拼音 [zhòngzhìkuàijì]
重置會計 英文
replacement accounting
  • 重 : 重Ⅰ名詞（重量; 分量） weight Ⅱ動詞（重視） lay [place put] stress on; place value upon; attach im...
  • 置 : 動詞1. （擱; 放） place; put; lay 2. （設立; 布置） set up; establish; arrange; fix up 3. （購置） buy; purchase
  • 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...
  • 重置 : resetting重置方式 reset mode; 重置價值折舊 depreciation on replacement value; 重置資產 replacement assets
  1. ( 5 ) the quantity of alternative accounting methods should be reduced in order to promote the efficiency of capital market. ( 6 ) implementing consolidation statement standard will make enterprises reflect economic reality

    五、合併報表會計準則應當減少備選會計方法的種類，注重合併報表所產生會計信息的可比性，以利於資本市場對資源的有效配置。
  2. 3 ) the ways by which the earning management can be brought about : affiliated dealings, assets transfer and replacement, applying accounting policy with light hand, assets recombination, support by local government etc. 4 ) suggestions "

    盈餘管理實現的方式主要有關聯交易、資產轉讓置換、巧用會計政策、資產重組、地方政府支持等。
  3. At present such problems lie in the education reform of accounting major in colleges and universities as relatively narrow division of courses, the lack of uniqueness in curriculum, overlapping content of teaching materials and too much theory teaching divorced from reality

    摘要目前高校本科會計教育中存在以下問題：專業設置較細；專業課程設置缺乏獨特性；教材內容交叉重復；理論脫離實際。
  4. At last, the paper solves the depreciation problems of the vessel that is sealed up for keeping and port and dock, bringing forward that the parts that are still worn down during the sealed period should be depreciated and the parts having no or less spoilage should not be depreciated according to the theory of parts measurement. the port and dock, able to be wholly renewed through locally overhauling in turn, should apply the method of replacement accounting to process accountancy. xin dawang ( finance and accounting ) directed by professor : shao ruiqing

    上海海運學院jn ：學位論義最後論述了封存船舶和港口碼頭的折舊問題，本文提出：在部件計價基礎上，船舶封存應只對封存時仍繼續損耗的部件計提折舊，其餘未使用或者損耗很小的部件則不計提折舊：港口碼頭可以通過局部輪番大修實現整體更新，每個泊位根據大修制度定期進行大修，等到所有泊位都經過大修以後，則整個碼頭都同新建的碼頭泊位發揮的效用相同，進而應運用重置會計對碼頭固定資產進行會計核算，以正確處理港口碼頭的修理支出以及折舊計提問題。
  5. To add " recently " after " grave concerns expressed " ; to delete ", and for the effective conservation of " after " the queen s pier in central " and substitute with " and their discussion on the four proposals put forth by the government for dealing with " ; to delete " adopt " after " immediately " and substitute with " make reference to " ; to delete " and to undertake to adopt conservation in - situ, minimal interference, preservation of the original condition and protection of the heritage environment as the principles for formulating " after " in 2000 " and substitute with " to formulate " ; to delete " implementing " after " expeditiously " and substitute with " implement " ; to add " reasonable, practical and " after " the most " ; to delete " in - situ, including proper adjustments to the current works projects and designs of future projects to avoid damaging the existing structure of the queen s pier " after " preserving the queen s pier " ; and to delete " of works projects on the present site of the queen s pier " after " minimize the impact " and substitute with " on the central reclamation phase iii works which are underway, and to commence as soon as possible discussion involving public participation on the site and design concept for the relocation of the queen s pier "

    在"鑒于"之後加上"近期"在"社會各界"之後刪除"已經"在"強烈關注， "之後刪除"為有效保護" ，並以"以及就政府提出處理"代替在"皇后碼頭"之後加上"的4個方案作出討論"在"立即"之後刪除"采納" ，並以"參考"代替在"中國文物古跡保護準則， "之後刪除"並承諾以原址保護減少干預保存原狀保護文物環境等作為準則， "在"盡速實施"之後加上"最合理可行及"在"最有效的"之後刪除"原址保留" ，並以"保存"代替在"皇后碼頭方案， "之後刪除"包括妥善調整現有工程及設計未來工程，以避免對皇后碼頭現有結構造成損害，從而將皇后碼頭現址因" ，並以"讓正在進行中的中環第三期填海"代替及在緊接句號之前加上" ，並就重置皇后碼頭的選址及設計意念盡快展開有公眾參與的討論" 。
  6. Proponents should ensure that the design parameters are justifiable, and also provide details ( i. e. dimension, type ) of water gate and pump sum and indicate whether a refuse containment boom will be re - provisioned at the outfall

    建議者應確保所採用的設計規范有理據支持，並應提供水閘和廢水收集池的詳細資料（尺寸、類別） ，以及說明會否在出水口重置垃圾浮欄。
  7. The third part discusses several accounting problems of asset reorganization. it includes merger and acquisition ' s accounting process, purchasing date determination and profit determination after purchasing date, goodwill determination in merger, price difference in merger of controlling interests, the use of push - down accounting, the several accounting problems of asset divestiture, the several accounting problems of asset exchange and fair value in asset reorganization

    其中涉及了企業購並會計處理方法的選擇、關于購買日的確定及購買日留存利潤的確定、關于購並中商譽的確定、關于控股合併下合併價差的規定、關于購並中下推會計的運用、關于資產剝離相關會計問題分析、資產置換的若干會計問題分析、關于資產重組中的公允價值等八個相關會計問題。
  8. While a group enterprise is an enterprise organization formed by controlling and dependant companies on the basis of the property connection among them, such a relation should be an important starting point for the study of a group enterprise. this part studies the legal regulation between controlling and dependent companies and states that relevant institutions and rules concerning notifying obligation of share holding and restraint of cross - shareholding should be set up and applied when the controlling relation is formed. and accounting discipline between controlling and dependent companies should be complemented

    既然企業集團是一種以控制公司和從屬公司之間的聯系為基礎形成的企業組織體，那麼就應當以控制公司和從屬公司關系為重要的切入點著手研究企業集團，本部分對控制企業與從屬企業之間的法律協調進行研究，提出在形成控制企業與從屬企業關系時，應當設置控股的告知義務和相互持股限制的有關制度或規則;完善控制公司和從屬公司間的會計核算;在保障控制公司和從屬公司關系的經濟功能的基礎上，制定調整控制公司和從屬公司關系的法律規范，以解決控制公司和
  9. This paper take comprehensive development project - " enrich farmers through water conservancy ( eftwc project ) " in pinggu district, beijing as an example or research area, to built up indexes system for evaluating such projects based on the analysis of the project ' s functions ; to evaluate the effects of eftwc project on the development of agricultural economy in research area with statistic analysis method, such as the theory of gray system and regression analysis method. the key points of this paper are focused on as following aspects : ( 1 ) the value of eco - environmental benefits of eftwc project in pinggu district is evaluated based on utility value theory and environmental economic methods such as equivalent substitution approach, opportunity cost approach, and replacement cost ap proach ; ( 2 ) the economic effects on investment are appraised with both static and dynamic cost - benefit analysis methods ; and ( 3 ) the effects of the eftwc project on the economy and society sustainability in research area are evaluated synthetically from three aspects : society development ability, economy development ability and resources and environmental capacity

    本文以北京市平谷區水利富民綜合開發工程為例，在分析了水利富民綜合開發工程功能的基礎上，建立了水利富民綜合開發工程效益價值評估的指標體系；用灰色系統理論、回歸分析等統計分析方法進行了水利富民綜合開發工程對平谷區農業經濟發展的影響評價；重點以效用價值論為理論依據，用等效替代法、機會成本法和重置成本法（恢復費用法）等環境經濟學方法，對平谷區水利富民綜合開發工程生態環境效益價值進行了評估；採用靜態和動態費用效益分析法進行了水利富民綜合開發工程投資經濟效果分析；最後從社會發展能力、經濟發展能力和資源環境承載能力3個方面進行了水利富民綜合開發工程對平谷區經濟社會可持續發展能力的綜合影響評價。
  10. 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。
  11. This thesis explains the signification of evaluation on human resources in human capital areas from the aspects of management, accounting, distribution and inspiration of human capital, it introduces the theory on how to evaluate the human capital, which is provided with the commentary

    本文從人力資本管理、人力資本會計、人力資本配置和激勵等方面論述了人力資本定價在人力資本領域的重要性。介紹了人力資源價值計量的理論和主要方法，並對其應用作了評述。
  12. The only few legal provisions concerning the civil liability is essentially useless due to lack of feasibility. for the above reasons, to conduct study on some basic issues concerning the civil liability of certified public accountants, such as the nature of civil liability, review standard of false audit report, standard of duty of certified public accountants, burden of proof, etc, is important legal means to effectively resolve t

    僅有的關於民事責任的法律規定操作性極其差，形同虛設，因此，開展對注冊會計師民事法律責任的基礎性問題，如民事責任性質、虛假報告鑒定標準、歸責原則、舉證責任設置、民事賠償制度等的研究，是有效解決虛假陳述問題的重要法律手段。
  13. Mortgage subsidy scheme the mortgage subsidy scheme was implemented in september 1998 to promote home ownership among tenants affected by the hkha s comprehensive redevelopment programme and households affected by cottage area clearance exercises. under the scheme, eligible applicants buying hos or psps flats are given a mortgage subsidy of up to $ 162, 000 over a period of six years

    為鼓勵受整體重建計劃影響的租戶和平房區清拆戶自置居所，房委會於一九九八年九月推行重建置業計劃，讓合資格的申請人在購買居屋或私人參建居屋單位時，可在六年內獲發按揭還款補助金，總額最高達162 ， 000元。
  14. Based on summary of headstream of loss of quality - cost, finding key factor of the loss, this paper bring forward how to reduce the cost and increase benefit guarding against quality question and controlling emphases of quality - cost management by analyzing position of the loss and confirming duty of the loss. the forecast, planning, controlling, check and analysis of economic performance of quality - cost management can carried out by setting items of quality - cost management and relative technical methods of accounting. the quality - cost management is a very complicated task

    通過對質量成本損失源的分層歸集，找出質量成本損失的關鍵因素，提出了如何進行質量整改，降低質量成本，提高項目的經濟效益；通過分析質量成本損失的位置，明確質量成本損失的責任，從而預防質量問題的發生，把握質量成本管理的重點；通過設立質量成本管理的科目，藉助管理會計的有關技術方法，對質量管理工作的經濟性進行預測、計劃、控制、核算和分析。
  15. A commitment to upgrade 23ea to category a at an estimated cost of 89. 7 million in mod prices for the reprovisioning of the church of christ in china kei tsz primary school at tsz wan shan road, wong tai sin

    建議一項承擔額，把23ea號工程計劃提升為甲級按付款當日價格計算，估計費用為8 ， 970萬元，用以在黃大仙慈雲山道重置中華基督教會基慈小學。
  16. A commitment to upgrade 23ea to category a at an estimated cost of $ 89. 7 million in mod prices for the reprovisioning of the church of christ in china kei tsz primary school at tsz wan shan road, wong tai sin

    建議一項承擔額，把23ea號工程計劃提升為甲級；按付款當日價格計算，估計費用為8 ， 970萬元，用以在黃大仙慈雲山道重置中華基督教會基慈小學。
  17. In the first place, this paper researched the theory basis of asset impairment. then analyzed and compared sfas no. 144 " accounting for the impairment or disposal of long - lived assets " and ias no. 36 " impairment of assets ", and paid attention to recognition and measurement. there were many worthy points to be reference by us

    然後比較分析了sfasno . 144 《長期資產減值和處置的會計處理》和iasno . 36 《資產減值》中有關長期資產減值的規定，重點分析了兩者在資產減值確認和計量上採取的不同方法和原因，其中有很多值得我國會計制度借鑒之處。
  18. 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。
  19. As regards measures to be put in place to avoid possible problems arising from co - locating offenders and non - offenders, as well as male and female residents, the meeting noted that the physical design of the complex had already taken account of the need for segregation. co - location would enable greater flexibility in staff deployment to meet the needs of different groups of residents

    把違法者和非違法者以及男女院童重置於同一設施，可能會引起問題。與會者備悉，為作出預防，該所綜合設施的建築設計已顧及分隔院童的需要。這項重置計劃使社署能夠更靈活調配人手，以照顧不同類別院童的需要。
  20. Stopping a queue does not reset the conversation timer or the dialog lifetime timer for messages in the queue

    停止隊列不會為隊列中的消息重置會話計時器或對話生存期計時器。
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