accounting treatment 中文意思是什麼

accounting treatment 解釋
會計處理方式
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • treatment : n 待遇；作業；處理，處置；討論，論述；【醫學】治療，療法；（種子的）消毒（處理）。 preferential t...
  1. Thought of merging human resources with incorporeal property to make accounting treatment

    將人力資源併入無形資產進行會計處理的思考
  2. Prudence principle is the economic activities of the factors of uncertainty, ask people in the accounting treatment adopted a cautious attitude in order to cope with the complexity of the external economic environment changes, the risks to narrow or limit losses in the smaller range

    謹慎性原則，是針對經濟活動中的不確定性因素，要求人們在會計核算處理上持謹慎小心的態度，以應付紛繁復雜的外部經濟環境的變化，將風險損失縮小或限制在較小的范圍內。
  3. When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms, accounting treatment is not required at the time of debt restructuring, but the transaction should be recorded in the memorandum of that account

    如果修改其他債務條件后，未來應收金額等於或大於重組前應收債權賬面金額的，則在債務重組時不作賬務處理，但應當在備查簿中進行登記。
  4. An analysis of accounting treatment to book value of fixed asset under new accounting system

    新會計制度下固定資產入賬價值的會計處理
  5. 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。
  6. Tentative discussion on investigation amp; amp; design organizative self - developed immaterial assets accounting treatment

    小議無形資產研發費用的處理方法
  7. Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly

    所得稅會計處理方法主要分為應付稅款法和納稅影響會計法。
  8. For accounting treatment, assets are normally divided into cur ? rent assets, long - term investments, fixed assets, intangible as ? sets, deferred assets and other assets

    資產分為流動資產，長期投資，固定資產，無形資產，遞延資產和其他資產。
  9. 5 treatment of exchange gains and losses arising from exchange rate differences shall comply with the foreign currency transactions accounting treatment provisions announced by the ministry of finance of prc

    5因匯率的差異而發生的匯兌損益的處理方法應符合中國財政部公布的外匯業務會計處理規定。
  10. 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。
  11. Accounting treatment should be based on the economic substance, rather than the legal form, of transactions or events as they actually occur

    （二）企業應當按照交易或事項的經濟實質進行會計核算，而不應當僅僅按照它們的法律形式作為會計核算的依據。
  12. A comparison of risk return shifting and accounting treatment of accounts receivable utilization

    應收款項利用的風險報酬轉移及會計處理的比較
  13. They had sued two companies, scientific atlanta and motorola, arguing that they had helped charter artificially boost its profits in 2000 through its accounting treatment of set - top boxes they had supplied to the cable firm

    他們起訴科學亞特蘭大公司和摩托羅拉公司兩家公司，認為他們在憲章科技2000年借著向有線公司提供置頂盒的會計操作中虛報利潤起了幫助作用。
  14. Analysis on the accounting treatment of enterprise ' s financing business with the accounts receivable

    淺析企業應收債權融資業務的會計處理
  15. The article begins by describing revelant theories of intangible assets. then clarifies the accounting treatment according to the value movement of intangible assets

    因此在知識經濟時代，在我國已加入wto的客觀環境下，對無形資產的核算和披露進行改革是必然的要求，是我國會計國際化的必然趨勢。
  16. Based on the comparative angle, states enterprises " entrustment theory, and reveals present situation and questions of state - owned enterprise entrustment, and gives some new points and thoughts to found and perfect the system of state - owned enterprise entrustment. then, the thesis deeply probed into accounting problems in state - owned enterprises " entrustment, including property right, assessment, benefit of division, risk bearing method, accounting treatment of entrustment cost. on basis of the analysis and entrustment practice of zhengyuan - weifeng, author thought enterprises " entrustment fits the reality choose of state - owned enterprises, and it is an effective reformatory model of state - owned enterprises

    作者從比較法的角度，闡述了企業託管的一般理論，揭示了目前我國國有企業託管的現狀及問題，為建立和完善我國國有企業託管體系提出一些新觀點和新思路，對國有企業託管中的財務會計問題，包括託管中的產權問題、資產評估、利益分配及風險承擔方法、託管費的會計處理等進行了深入的理論探討和分析，並在此基礎上結合正圓?維豐的託管財務實踐，認為企業託管能夠直接進行企業財產權的重組，適合我國國有企業的現實選擇，是一種有效的國有企業改革方式。
  17. Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method. and then we used the theory of recognition and measurement, assets valuation theory and the theory of fair value to discuss the accounting treatment for the composing parts of " consolidated price margin "

    第四部分是全文的重點，應用資產定價理論、確認和計量理論、公允價值理論等對合併會計的核心問題? ? 「合併價差」的各個組成部分進行了實質分析，並且從理論上提出了相應的會計處理方法，同時也考慮了理論方法在實務應用中的可操作性。
  18. Notwithstanding the accounting treatment dictated by hkfrs - int 4 and hkas 17, x and y have never had any intention to regard x s fixed assets as being under finance leases to y

    盡管香港財務報告準則詮釋第4號和香港會計準則第17號對會計處理方法有所規定，但x和y從沒有任何意圖把x的固定資產視為融資租賃予y 。
  19. 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。
  20. Accounting treatment of public institutions ' intangible assets

    關于無形資產會計核算的探討
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