accounting standards 中文意思是什麼
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The application of the fair value and the book value in the accounting standards
公允價值和賬面價值在會計準則中的運用 -
Views on the internationalization of accounting standards
會計準則國際化之我見 -
Adopt prudential accounting standards
實行謹慎會計制度 -
An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ), eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework
一堆七葷八素的機構- -從美國注冊會計師協會到美國證監會，再到審計準則委員會，緊急問題工作組，財務會計準則委員會再到公眾監督委員會- -所有這些機構在我們的職業規范框架中都發揮了重要作用。 -
The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable
本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析，指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值，在會計上則體現為可收回金額低於資產歷史成本，是不同環境下對同一資產進行計量時所產生的計量差異；並剖析了資產發生減值的原因。 -
Casb cost accounting standards board
成本會計標準委員會 -
The author selects cas and ifrs as the subjects of research, and applies discriminant analysis and average distance method to measure the international harmony of accounting standards respectively. it is found that the discriminant analysis method has some deficiencies, and the average distance method that we put forward
經分析，我們發現，國外學者曾採用的判定分析法存在較大缺陷，而本文提出的平均距離可以替代類馬氏距離和配比率作為測量準則協調度的指標，其效果較為理想。 -
Then according to the efficient - market hypothesis ( emh ), investment theory, information economics, the author systematically study the problems of the normative accounting in the security market, such as, accounting standards normalization, the relationship between the emh and accounting information, the disclosure of accounting information, and the auditing supervisions by cpas. in the end, a normative system for the accounting normalization to play a role in the composite harness of the security market set up
本文首先針對證券市場中亟待規范的問題提出證券市場會計規范的涵義和必要性，再以有效市場假說理論、投資學理論、信息經濟學為指導，分別對會計準則規范、有效市場假說與會計信息的關系、會計信息披露制度規范和審計監督在會計規范中的重要作用做了深入的研究。 -
Enterprise accounting standards ' influence on banking
新會計準則對商業銀行的影響 -
Major changes or updates are not expected in 2003 pending the finalisation of pillar 3 of the new basel capital accord and the adoption of international accounting standards on financial instruments in hong kong, both of which would entail significant changes in disclosure requirements
由於巴塞爾委員會《新資本協定》第3部分仍有待完成，本港亦將會對金融工具採用國際會計標準，而兩者將會對披露資料的要求帶來重大改變，因此預期2003年不會有大幅度的變動或更新。 -
On fair value and its application in domestic and foreign accounting standards
論公允價值及其在國內外會計準則中的運用 -
The iaaer is a non - profit, global organisation established to promote the excellence of accounting education and research on a world - wide basis, and to maximize the contribution of accounting academics to the development of high quality, globally recognized accounting standards
世界會計教育與研究聯會（ internationalassociationforaccountingeducationandresearch ）是一個非弁利的國際性組織，旨在推動全球的會計教研工作，以及加強學界對于發展高質素和世界認可會計準則的貢獻。 -
Establish a system for setting and maintaining high - quality, independent accounting standards
建立一套可以制訂和維護獨立及高質量會計標準的制度。 -
In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting
摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。 -
Because of the particularity and complexity of insurance management, our country should establish the insurance accounting standards to be on speaking terms
由於保險行業經營的特殊性和復雜性，因此與保險相關的會計問題應當建立相應的會計準則與之相適應。 -
Not only the traditional accounting theory and practice but also the new - issued accounting standards for business enterprises embody the prudence principle
不論是傳統的會計理論與實務，還是陸續出臺的新的會計準則，無時無處不體現著穩健的原則。 -
For instance, accounting standards issued jointly by the pboc and the ministry of finance in 1993 and a notice on interest calculation issued by the pboc to banks in 2005 specify how the annual, monthly, and daily rates should be derived from each other
例如，人行與財政部在1993年聯合發布的會計標準，以及人行在2005年向銀行發布的利息計算通告，都訂明了年利率月利率及日利率如何互相換算。 -
Article 19 the reinsurance acceptor shall accord with the relevant provisions of the accounting standards for enterprises no. 25 - original insurance contracts when it draws reserves for unearned reinsurance premiums, outstanding reinsurance claims, reinsurance life insurance liabilities and the reinsurance of long - term health care insurance liabilities, and tests the adequacy of the relevant reserves
第十九條再保險接受人提取分保未到期責任準備金、分保未決賠款準備金、分保壽險責任準備金、分保長期健康險責任準備金，以及進行相關分保準備金充足性測試，比照《企業會計準則第25號- -原保險合同》的相關規定處理。 -
After comparing the audit difference about the multi - company " s off - tax net profit, the author tried to find out its distributing characteristic and made the further discussion about the result. respectively from two aspects - total analysis and factors " analysis to ab phenomenon for disuniting net benefit, got into the conclude that because of the difference between chinese accounting standards and international accounting standards, the net profit is overrated by cas
本文通過統計ab股公司稅后凈利的境內外審計差異，分別從總量與因素兩個方面對ab股的凈利進行分析，並進一步論證由於我國會計準則與國際會計準則的不統一，導致了凈利差異，與國際標準相比，國內凈利普遍存在高計的現象。 -
Fasb federal accounting standards boar
美國財務會計標準委員會第
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