financial accounting standards 中文意思是什麼

financial accounting standards 解釋
財務會計標準
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • standards : 標準,規程
  1. 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。
  2. 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。
  3. 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。
  4. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  5. Financial accounting standards board

    財務會計標準委員會
  6. Gaap - generally accepted accounting principles. rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement

    公認會計準則-是一套由財務會計標準委員會建立的準則，規定如何建立財務報表，如資產負債表和收益表/損益表
  7. On a broader scale, since mainland investors have to fully abide by hong kong laws and comply with our existing financial accounting standards, mainland enterprises and management personnel will naturally get better acquainted with our rule of law, legal system and corporate culture. this will also help encourage other mainland enterprises to strengthen their governance standards

    除了為香港帶來更多的商機，內地的投資者需要完全遵守香港的法律，及符合現行財務會計標準，促使國內企業及管理人員對我們的法治精神、法律制度及企業文化有更深入的認識，亦有助推動其他內地企業提升他們的管治水平。
  8. The publication of ias. 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements

    1修訂稿的發布標志著iasb與美國財務會計準則委員會（ fasb ）聯合進行的財務報表列報相關內容的復核和協調項目第一階段的完成。
  9. 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。
  10. In accouting practice part, the thesis compares the accounting standards for the impairment of assets, in the framework of international accounting standards, financial accounting standards and accounting policies in china. through comparison, this article argues that the standards for the impairment of assets in our country need improving. additionally, this paper discusses a series of issues related to the impairment of assets

    在此部分，通過對國際會計準則、美國財務會計準則、我國會計準則與制度中關于資產減值的規范比較，並結合國際與美國在建立資產減值會計準則方面的經驗與教訓，提出我國最終應建立資產減值會計準則以完善資產減值會計實務規范。
  11. 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。
  12. The thesis reviews the development of international financial derivatives 20 years so far, analyses the accounting system defects used financial derivatives now, and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making, furthermore, puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country

    摘要本文回顧了近二十年來國際衍生金融工具會計的演進，分析了現行衍生金融工具會計的制度性缺陷，介紹了美國財務會計準則委員會（ fasb ）及國際會計準則委員會（ iasb ）對衍生金融工具會計進行改革的最新動向，提出了關於我國衍生金融工具會計制度建設的若干政策性建議。
  13. The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years

    本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。
  14. Accounting standards that are consistent, comprehensive, and based on clear principles to enable financial reports to reflect underlying economic reality

    一致的，易理解的，以清晰原則為基礎的會計準則，使財務報告反映企業真實的經濟情況。
  15. " accounting standards for business enterprises : cash flow statements " of china requires that all enterprises should prepare cash flow statements from 1998 on, which may overcome many limitations associated with accrual accounting measurement procedures manifested in traditional financial statements

    摘要中國的《全業會計準則現金流量表》要求所有企業從1998年開始編制現全流量表，它克服了傳統財務報表所體現的、與應計制會計確認和計量程序相關聯的局限性。
  16. New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective

    新準則在內容上有六大創新：即會計目標融決策有用論與受託責任論為一體；權責發生制確定為財務會計的一項基本假定；單獨系統地明示會計信息質量要求；利得、損失首次納入財務報表要素；全面系統規定會計計量屬性；以會計假設、目標和對象為起點構建在本準則。
  17. To understand and apply the techniques used to prepare year - end financial statements of partnerships and companies which comply with international accounting standards, and to interpret financial statements and the relationships between their elements using ratio analysis

    理解並應用根據國際會計準則準備合夥企業和公司年末財務報表的相關技能，運用比率分析法解釋財務報表以及其各項目之間的關系。
  18. As a type of good taxes, corporate income tax plays an important role in protecting domestic industries and improving competitiveness of domestic industries under the circumstances of tariff restriction and concession, in solving the conflict between the flexibility of accounting principles and the rigidity of tax law, which arises from financial frauds. second, the interrelationship between tax rules and accounting standards is discussed. the author makes it clear that taxation accounting is a complete set of taxation codes

    突出從所得稅作為一種「良稅」固有的功能、關稅約束與減讓的國內產業保護與競爭力提高問題、財務造假和欺詐案中引發的會計準則彈性與稅法剛性爭執等背景下研究企業所得稅的改革；第二，分析了稅收規則與會計準則之間的內在聯系，明確指出一部納稅會計就是一本完整的納稅法典。
  19. Historical cost principle, realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. this reform has been the tide

    傳統損益表的歷史成本計量屬性、實現?配比原則、謹慎性原則等方面已暴露出明顯的不足，由此，世界各國的會計準則制定機構紛紛提出改進財務業績報告的建議，改革收益表呈報模式已成為大勢所趨。
  20. In 1974, the financial accounting standards board determined that all research and development costs of internally developed patents are expensed as they are incurred

    1974年，會計準則委員會決定，內部開發專利權的研究開發成本隨著其發生而計入當期費用。
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