international accounting standard 中文意思是什麼

international accounting standard 解釋
國際會計標準
  • international : adj 國際（上）的，國際間的；世界的；〈I 〉國際勞工聯盟的；〈I 〉國際信號的。 an international con...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • standard : n 1 標準，水準，規格，模範。2 旗；軍旗，隊旗；【徽章】標幟，標記；旗標，象徵。3 【植物；植物學】...
  1. Compared with international accounting rule, chinese enterprise accounting rule has a gap on time of confirmation, standard of confirmation, rule of confirmation, mode of confirmation, acquirability of confirmation, standard of calculation and mode of disclosure on impairment of assets accounting

    我國會計企業準則（制度）與國際會計準則相比，在資產減值的確認時間、確認標準、確認原則、確認方式、確認歸屬、計量標準、信息披露方式等方面都有差距。
  2. Keynote speakers include professor belverd e. needles, jr., president of iaaer, mr. tsuguoki fujinuma, president of the international federation of accountants, sir david tweedie, chairman of the international accounting standard board, mr. alvin w. t. wong, president of the hong kong society of accountants and legislative councillor the hon

    大會歡迎各界人士出席，如欲提交論文或出任論壇講者、評論人或贊助者，請直接與籌委會主席中大會計學院何順文教授聯絡，電話： 26097742 ，傳真： 26036604 ，電郵： simon @ baf
  3. This text is to some defects that exist in the current lease accounting criterion of our country, combining u. s. a. ' s accounting criterion and international accounting standard at the same time, and has divided six chapters to expound the fact and given some effective measures to perfect the lease accounting criterion of our country. 1 wish it could play a impetus role at the lease accounting through studying the lease accounting

    本文針對我國現行租賃會計準則存在的一些缺陷，同時結合美國會計準則和國際會計準則，分六章進行論述並提出一些完善我國租賃會計準則的有效措施。希望通過對租賃會計研究來對我國租賃會計起到一個向前的推動作用。
  4. At the same time, the author has put forward the problems that the lease accounting of our country remains to solve. in chapter two " studying the question of classifying the lease ", the author has summarized the difference respects among the accounting criterion of our country > u. s. a. ' s accounting criterion and international accounting standard

    第二章《租賃分類問題研究》通過中外會計準則對租賃分類標準進行比較，總結我國會計準則與美國會計準則和國際會計準則的區別所在，提出租賃分類存在的問題，並對我國租賃分類新標準進行探討。
  5. The international comparison and apocalypse of accounting standard on leasing

    租賃會計準則的國際比較與啟示
  6. Finally, the development of accounting standard on revenue recognition is discussed according to current international efforts

    最後，結合目前國際上關于收入確認準則制定的現實狀況，本文探討了收入確認準則的制定問題。
  7. At first, starting from the relevant theories on accounting standards making, we choose four most important environmental factors influencing accounting standard making, namely economic factor, legal factor, political factor and cultural factor. at the same time we choose the representative country - france for european continent mode and u. s. a. for great britain & american ' s mode to carry on the international comparison of china and these two representative countries, in the hope of drawing the partiality degree of china ' s present accounting environment to these two typical accounting standards modes " environment

    首先從討論會計準則制定的相關理論出發，選取影響會計準則模式選擇的四個最重要的環境因素，即經濟因素、法律因素、政治因素和文化因素，同時選取歐洲大陸會計準則模式的代表國家?法國和英美會計準則模式的代表國家?美國，進行中國與這兩個典型國家的國際比較，以期得出中國目前的會計環境對兩大會計準則模式的會計環境的偏好程度。
  8. It stands for a convergence of the international accounting standard, and a milestone on our accounting system reform

    這標志著我國會計準則體系已與國際會計準則真正接軌並達到趨同的目標。
  9. Our enterprise accounting standard ( the standard ) - contingencies is related to two international accounting standards but is only closely to the international accounting standard 37th - provisions, contingent liabilities and contingent assets ( ias37 )

    摘要我國《企業會計準則或有事項》與兩項國際會計準則有關，但主要與《國際會計準則第37號準備、或有負債和或有資產》關系密切。
  10. Ias international accounting standard

    國際會計標準
  11. This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value ; the first part, discussing the basic theories of the evaluation of forest asset value and its checking, and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods : namenly marketing method, income method and cost method ; the other is 《 the no. 41 of international accountant standard - agriculture 》 that its related rules point out the direction for the checking of forest asset value ; the second part, primarily discussing the four kinds of forest asset : namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ; the four part, taking the example of shifang forest ry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior - economic effection. in addition, the thesis take the example of forest resource evaluating and accounting about the station ; the fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems and carry out the foreground of it

    本文包括前言共有六個部分，概述如下：前言，談研究森林資產價值評估及核算的緣起；第一部分，論述森林資產價值評估及核算的理論基礎，主要包括兩方面內容：一是資產評估的基本理論，重點談了資產評估的三種最基本的方法，即市場法、收益法和成本法；二是《國際會計準則第41號? ?農業》有關規定為森林資產價值核算指明了方向;第二部分，主要論述四種森林資產，即林地資產、林木資產、森林環境、森林景觀資產的特點和評估方法;第三部分，談森林資產各科目的會計核算及會計報表的特殊性;第四部分，以什郁林場森林資產的評估情況為例，進行分析並得出結論?對森林、林木的經營管理，具有極大的外部經濟正效應，另外列舉了該場森林資產會計核算部分實例;第五部分，最後談到做好森林資產價值評估及核算還須解決的問題和其發展前景。
  12. Discussion on the differences of the international coordination of chinese accounting standard and countermeasures

    試論我國會計準則國際協調的差距與對策建議
  13. 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。
  14. On countermeasures against international coordination for china accounting standard after reorganization of iasc

    國際會計準則委員會改組后中國會計準則國際協調的對策
  15. Rising business opportunities and the use of international standard accounting practices have attracted the big international accounting firms to have a presence in hong kong. most of them have set up their regional headquarters here

    香港商機不斷涌現，又奉行達到國際標準的會計準則，因此吸引了不少國際大型會計師事務所來港開展業務，其中大多數在香港設立地區總部。
  16. 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。
  17. International accounting standard committee

    國際會計準則委員會
  18. That ' s why our research should be based on international accounting standards and fas ( usa ). concretely, our research puts forward the significance of carrying out high - quality consolidated statement, referencing on the discussion of high - quality accounting standard in usa. according to a reasonable framework of consolidated statements, this paper discusses the methodology of consolidated statement, consolidation theory, consolidation scope and consolidation procedure, etc. which are concerned with big problems of consolidated statement

    具體地，本文首先借鑒了國際上關于高質量會計準則的討論成果，提出了制定高質量合併會計準則的意義及其內涵；然後以高質量的合併報表準則應具備的特性為基礎，按照合併報表準則的應有框架體系，在借鑒各國合併報表會計準則的基礎上，討論與分析了合併報表方法論、合併理論、合併范圍和合併程序等涉及合併報表準則的重大問題，同時對合併報表的相關問題，即商譽會計和外幣報表折算進行了研究。
  19. Familiar with china accounting policy and system, and know international accounting standard

    熟悉中國會計制度，了解國際會計準則。
  20. In order to get the answer, four parts of my article make comparison and studies in full details. in each part, the method of my study is first make comparison between china and international current model and then find the discrepancy, analyze the reasons of such discrepancy, and point out the future trend by studying the relative theory. the first part makes the comparative study of the common and different parts of china ' s accounting standard making institution and the foreign current model

    經過這部分的比較研究，我們發現，中外會計準則制定的機構模式之間存在著較大的差異，中國現行準則制定機構模式的形成有其歷史的必然性，不會以任何人的意志為轉移，從目前來看，這種模式也比較符合中國的國情，因而具有一定的合理性，中國沒有必要考慮按照美國模式進行改制，但這種模式也暴露出來一些問題，因而，進一步完善這種準則制定模式，提高我國準則制定機構的效率還是十分必要的。
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