business accounting principle 中文意思是什麼

business accounting principle 解釋
企業會計原則
  • business : n 1 事務，業務；事，事業，行業，工作。2 實業；商業，營業，買賣，交易；營業額，交易量；商情。3 商...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • principle : n. 1. 原理，原則。2. 主義；政策；〈常 pl. 〉道義；節操。3. 本質，本體，根源；本原，源泉。4. 本性，本能；天然的性能；天賦的才能；動因，素因。5. 【化學】素，要素；精。
  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. 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。
  3. Made clear the task of financial management of social insurance fund, want to carry out executive country to concern law, code and guiding principle, policy seriously namely, raise money lawfully and use fund ; build system of sound financial management, the plan that makes good foundation hard, control, business accounting, analysis and assessment work, reflect condition of fund income and expenses according to the facts ; abide by discipline of finance and economics strictly, strengthen supervise and check, ensure the safety of fund

    明確了社會保險基金財務治理的任務，就是要認真貫徹執行國家有關法律、法規和方針、政策，依法籌集和使用基金；建立健全財務治理制度，努力做好基金的計劃、控制、核算、分析和考核工作，並如實反映基金收支狀況；嚴格遵守財經紀律，加強監督和檢查，確保基金的安全。
  4. The hospital total cost accounting on the basis of appirtionning the administrative and logistics management costs, medical auxiliary service costs and medical technical service costs to the medical clinical departments by the three - level apportionment principle are introduced in brief, and the virtues and defects of the staff number apportionment method, the work amount apportionment method and the business volume apportionment method are analysed respectively

    摘要按照三層次分攤原則，將醫院的行政後勤管理成本、醫療輔助服務成本和醫療技術服務成本分攤到醫療臨床科室的醫院全成本核算當中，進而對職工數分攤法、工作量分攤法和營業額分攤法的優點和弊端進行了分析。
  5. Basing on the above cognition, the dissertation describes the accounting recognition, measurement and disclosure of the derivative financial instruments by the numbers, along with several points in accounting managements in the facts in chapter 3 and chapter 4, including ( 1 ) under the betterment of the financial reports essentials definition, the dissertation puts forward the accounting recognition standard of the derivative financial instruments, that is under the business of the derivative financial instruments, when the contract is concluded, it should make an early recognition according to relativity principle and the factual diversion of the risk and the reward

    基於上述認識，本文在第三章、第四章中，系統地描述了衍生金融工具會計確認、會計計量和會計報告的相關理論，以及在實際進行會計處理時應注意的幾個要點，包括： （ 1 ）在對財務報表要素定義改進的前提下，提出了衍生金融工具的會計確認標準，即在衍生金融工具交易條件下，應按相關性原則，以風險與報酬的實質轉移為標準，在合約訂立時，就對其進行初始確認。
  6. Chapter 4, after specifying the target, principle and content of realignment, introduces the share realignment, assets and business realignment, with the cases of tuopu technology and yuxing computer as the illustrations. chapter 5 elaborates the la w and accounting issues involved in the going public procedure. the tag briefs the relevant issues after going public in hkex

    第四章在明確重組的目標、原則和內容后，介紹了股權重組及資產和業務重組兩方面的相關問題，並用成都托普科技股份有限公司和裕興電腦在香港創業板市場的案例做相應的說明。
  7. Business accounting principle

    企業會計原則
  8. On particular application of essence outweighing principle to business accounting in accountant

    淺談實質重於形式原則在會計核算中的具體運用
  9. Through the international competition, we find the gap and pose the following feasible financial affair risk control strategy : ( i ) risks should match profits reasonably ; ( ii ) rectify the given credit mechanism and digest bad property ; ( iii ) strengthen the risk management of interest rate and the rate of exchange sensitivity ; ( iv ) enhance the risk management of business off balance sheet ; ( v ) the expenses management should follow the performance principle ; ( vi ) change the financial affair analysis from the past profit analysis to financial affair risks ; ( vii ) deepen internal control system developments, enhance accounting information publishes

    對于沈陽市分行財務風險的控制，主要提出了如下對策：一是實現風險和收益的合理匹配；二是整合授信機制並盤活消化不良資產；三是推進利率和匯率敏感性風險性管理；四是加強表外風險管理；五是費用管理遵循效益原則；六是財務分析的重點向風險收益分析轉變；七是深化內控機制建設，加強會計信息披露。
  10. This paper introduces current situation and developing of gnterprise resource planning ; analyzes the working principle, key technical, processing and how to integrate material management, sales and distribution, finance accounting models of crp ( sap r / 3 ) system that is very famous in the world. using computer system to process pp ( produce planning ), mrp ( material requirement planning ), sd ( sales and distribution ), psc ( procurement and storage control ), pcc ( produce cost checking ), scm ( supply chain management control ) ; as a case study of implementation of xinhua book store ( head office ), crp ( sap r / 3 ) system. as a designer and participator, the writer summarizes and points out some valuable information for business enterprise as a reference

    本文闡述了企業資源規劃的現狀及發展原由；剖析了世界知名erp應用軟體德國sapr 3的系統工作原理、關鍵技術、處理流程、以及如何將物流、信息流、資金流有效集成在一起，用計算機系統完成生產計劃、物料需求規劃、銷售與分銷、采購和庫存控制、生產成本核算、供應鏈規劃控制等；並將新華書店總店erp （ sapr 3 ）項目的實施作為案例分析，通過對新華書店總店erp項目實施的親身實踐，總結並提出了企業在實施erp項目時值得注意與借鑒的地方。
  11. In chapter two, starting from the extroversive characteristic of business behavior, it expatiates the motivation of the accounting standards setting based on the coase law and the analysis of the cost benefit. it derives that the accounting standards setting is a policy arrangement that will reduce the expense of commodity exchange. when the benefits of the accounting standards setting is over the commodity cost, change of the principle becomes the driving force of the accounting standards setting

    第二章從企業行為的外部性出發，運用科斯定理和成本效益分析闡述了會計準則制定的動因，認為會計準則的制定是一種能降低交易費用的制度安排，並且在制定會計準則的效益大於成本時，變遷主體就會有制定會計準則的動力。
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