general accounting principles 中文意思是什麼
general accounting principles
解釋
一般會計原理- general : adj （opp special）1 一般的，綜合的，通用的。2 普通的，廣泛的，通常的。3 全體的，總的；全面的，普...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- principles : 法則
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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。 -
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。 -
There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively
計算eva ，需要估算權益的成本，並由此計算出加權平均資本成本，最終確定資本投入的成本，另外，現有的通用會計準則扭曲了大量的價值創造活動，因而在計算eva時，也需要根據企業實際，對經營結果有重要影響的會計科目進行調整，以確保最終的eva能夠全面反映企業的經營效果。 -
The core curriculum consists of accounting, statistics, management accounting, general management principles, marketing management, personnel management, financial management, manufacturing and operational management, and information management
核心課程為三計：會計學、統計學、管理會計；六管：一般管理、行銷管理、人力資源管理、財務管理、生產與作業管理、資訊管理。 -
Because of the particularity of insurance companies, in addition to the general accounting principles, most of the insurance accounting has to comply with the regulatory accounting rules made by the insurance regulatory organizations
絕大多數國家保險會計除了遵循一般會計準則外，還必須遵循由保險監管部門制定的監管會計原則。 -
General accepted accounting principles
公認會計原則 -
By comprehensive study of recognition of corporate income tax and its measuring methods, principles and standards, the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax. through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting, the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax. proper compiling, filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round, comprehensive and standardized corporate income tax system
並在綜合分析與研究企業應稅所得的確認與計量方法、原則、標準的基礎上，揭示我國企業應稅所得確認與計量方面存在的一些問題，明確應稅所得確認與計量的途徑與方法；通過對應稅所得與會計利潤因稅法、會計準則與制度規范方面的不同產生的差異分析，提出我國所得稅會計處理的一般方法和特殊業務的所得稅處理，並通過企業所得稅會計報表的編制與填列、分析，為建立一個全面、綜合、規范化的企業所得稅制度提出建設性改革方案。
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