financial and accounting rules 中文意思是什麼

financial and accounting rules 解釋
財務會計制度
  • 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
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • rules : 安全法規
  1. Accountancy ethics determines whether financial laws and regulations can be carried out, economic rules can be maintained, and economy can develop well, meanwhile, it ' s also the inner guarantee to prevent accounting risks

    摘要會計人員職業道德水平的高低，是關繫到國家財經法規制度能否貫徹執行、經濟秩序能否維護、經濟發展能否順暢的大問題，是會計風險防?的內在保證。
  2. The interim accounts are prepared in accordance with hong kong accounting standard 34 interim financial reporting issued by the hong kong institute of certified public accountants hkicpa and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange gem listing rules

    中期賬目乃根據由香港會計師公會會計師公會頒布的香港會計準則第34號中期財務報告及根據聯交所創業板證券上市規則創業板上市規則的披露規定而編制。
  3. Remarks : 1. basis of preparation the interim accounts are prepared in accordance with statements of standard accounting practice no. 25 " interim financial reporting " issued by the hong kong society of accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準未經審核綜合中期帳目乃根據由香港會計師公會所頒布之會計實務準則第25號中期財務報告及香港聯合交易所有限公司創業板證券上市規則之要求而編制。
  4. Article 1. this method is stipulated according to " financial general rules ", " accounting principles " and " corporate accounting system " in order to regulate corporate financial behaviors and strengthen financial management and economic calculation

    第一條：為規范全公司財務行為，加強財務管理和經濟核算，依據《財務通則》 、 《會計準則》和《企業會計制度》特定本辦法。
  5. Ensuring that the increasingly complex financial reporting requirements under both the listing rules and the generally accepted accounting principles are complied with

    確保根據上市規則及一般公認的會計原理而訂立及日益復雜的提交財務報告規定獲得遵
  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. 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。
  8. Remarks : 1. basis of preparation the unaudited consolidated quarterly accounts the quarterly accounts are prepared in accordance with hong kong statements of standard accounting practice hkssap no. 25interim financial reporting and the requirements of the rules governing the listing of securities on the stock exchange of hong kong limited

    備注： 1 .編制基準未經審核綜合季度賬目季度賬目乃根據由香港會計實務準則香港會計實務準則第25號中期財務報告及根據香港聯合交易所有限公司證券上市規則之要求而編制。
  9. Among these irregular behaviors, there exist some things much the same, like overdrawing fund, legal persons exchanging stock in name of individual, intermediary institutions putting forward fabricated certifications, listed companies showing fabricated financial statements and market controlling, issuing stock by chief, exchanging stock irregularly, expanding fabricated information, etc. nearly twenty accounting rules have been decreed so far since the first accounting rule was declared in 1997 in china

    中國證券市場出現的違法、違規行為具有一定的同質性，主要表現為透支挪用資金、法人投資者以個人名義炒股、中介機構出具虛假證明、披露虛假財務報表、市場操縱、欺詐發行、內幕交易、虛假消息等。我國自1997年公布第一個會計準則以後，至今為止已頒布了近20個準則，不斷修訂《公司法》 、 《證券法》等各種監督法規，但仍然無法徹底制止財務報告舞弊案例的發生。
  10. The dissertation began with the expatiating on one view of objective of financial statement, which is called useful for decision - making view, to study the theory origin, essence and structure of impairment of assets accounting. then it compared the chinese accounting stipulations of impairment of assets with international accounting, pointed out the deficiency of the impairment of assets rules and problems in practice in china, and put forward some advices to improve the impairment of assets stipulations of china

    本畢業論文從決策有用性會計目標理論出發，研究資產減值會計的理論起源、性質和內容，進行資產減值會計規范的國際比較研究，指出我國資產減值會計規范及實務存在的問題，提出完善我國資產減值會計規范的建議。
  11. International accounting standards committee ( iasc ) and financial accounting standard board ( fasb ) have already established their own asset devaluation rules. china just published its sset devaluation rules this february and the practical feasibility is need to certified. this paper use standardize research and empirical research together

    目前國際會計準則委員會和美國財務會計準則委員會都制定了相應的資產減值準則，我國的《資產減值》具體準則也於2006年2月15日由財政部頒布，並於2007年1月1日在上市公司范圍內實施。
  12. Basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice issued by the hong kong institute of certified public accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會頒布之會計實務準則及聯交所創業板證券上市規則創業板上市規則之披露規定而編制。此等財務報表乃根據歷史成本法編制。
  13. Remarks : 1. basis of preparation the consolidated quarterly accounts are prepared in accordance with statements of standard accounting practice no. 25 " interim financial reporting " issued by the hong kong institute of certified public accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準未經審核綜合季度帳目乃根據由香港會計師公會所頒布之會計實務準則第25號中期財務報告及香港聯合交易所有限公司創業板證券上市規則之要求而編制。
  14. The paper first introduce the development process of assets impairment accounting and its theoretical fundamental, then compare the asset devaluation rules of international accounting standard and financial accounting standard. for the application of assets impairment accounting in our limited companies, the paper select 912 sample companies to do empirical research

    本文採用規范研究和實證研究相結合的方法，在介紹了資產減值會計發展歷程的基礎上，分析了資產減值會計的理論基礎，並對國際會計準則和美國會計準則中有關資產減值的規定進行了比較分析。
  15. Remarks : notes : 1. basis of preparation the unaudited consolidated quarterly accounts have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards and hong kong accounting standards collectively " hkfrss " issued by the hong kong institute of certified public accountants " hkicpa " and are prepared under the historical cost convention and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange

    備注：附註： 1 .編制基準未經審核綜合季度賬目乃根據香港公認會計原則及香港會計師公會香港會計師公會頒布的香港財務報告準則及香港會計準則統稱香港財務報告準則編制，並按照歷史成本法及聯交所創業板證券上市規則的披露規定而編制。
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