long-term contract accounting 中文意思是什麼
long-term contract accounting
解釋
長期合約會計- long : n 朗〈姓氏〉。vi 渴想，極想，渴望 （for 〈古語〉 after to do）。adj （longer longest ）1 長，長的...
- term : n 1 期限，期間。2 學期，任期；（支付）結算期；【法律】開庭期，（權利的）有效期間；定期租借（地產...
- contract : n 1 契約，合同。2 婚約。3 承包（合約）。4 【法律】契約法。5 【牌戲】定約，合約橋牌。6 〈主英方〉...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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The revised accounting standard will result in the long - term contract being treated as a lease by y of x s fixed assets
依修訂后的會計準則，該長期合約會被視為y租賃x的固定資產。 -
About the short - term government measure, we should make system improvement and innovation, mainly includes perfecting internal control system, perfecting company governance structure, consummating accounting standards, preparing comprehensive income reports, using the fair t value measurement attribute, using eva and the balanced scored card and implementing capital cost accounting, perfecting contract to clear property rights, perfecting accounting laws, and perfecting punishment mechanism. about the long - term government measure, we should consummate the incentive mechanism, and build the positive enterprise culture, cultivate enterprise superintendent ' s ideology capital
短期治理措施方面，需要進行制度改進與創新，主要包括健全內部控制制度;完善公司治理結構;完善會計準則;編制全面收益表，採用公允價值計量屬性;採用eva與平衡計分卡，實行資本成本會計;完善契約以明確界定產權;完善會計法，健全懲罰機制等七個方面。長期治理措施方面，包括激勵機制和企業文化兩個方面，應當完善激勵機制;營造積極的企業文化，培育企業管理者的意識形態資本。 -
This paper sets examples of making analysis of accounting treatment and accountancy items about selling _ buy back business in the new income principles, and points out a series of such problems as whether the increased value tax should be imposed on the commodity of selling _ buy back, without considering what we should do if the seller could not carry the contract and buy back goods, and also the confusion of the differences between the long _ term liabilities and the short _ term liabilities
本文通過對新收入準則指南中關于銷售回購業務的會計處理及核算舉例的分析，指出該會計處理沒有考慮區分銷售回購的商品是否屬于應交納增值稅的項目；沒有考慮若銷售方無法履行協議，無力回購商品怎麼辦？
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