monetary transaction 中文意思是什麼

monetary transaction 解釋
現金業務
  • monetary : adj 貨幣的；金錢的；金融的；財政（上）的。 the monetary system 貨幣制度。 a monetary unit 貨幣單...
  • transaction : n 1 辦理，處理；交易；業務，事務。2 【法律】和解。3 〈pl 〉（學會等的）會議記錄；學報。4 【心理學...
  1. That should be pointed is that due to different accounting standards provided for the listing companies every - year such as " debt restructuring " and " non - monetary transaction ", our test was implemented on different taking - off - regulation period. our results under the deangelo model and the industry model two showed that there existed earnings management hi these 31 listing companies. to our surprise, the means of management were not by the current accruals as expected

    通過對這31家樣本公司每單位資產的主觀應計利潤、流動性應計利潤、掙利潤、經營活動現金凈流量和主營業務收入平均數和中位數的統計檢驗，我們發現，在deaneelo模型和調整的行業模型（二）下，本文提出的假設一和假設二得到了證實，而假設三沒能通過檢驗。
  2. In this part the thesis analyze and measure the foreign transaction exposure, the foreign conversion exposure and the foreign economical exposure and expounds corresponding management tactics for them. additionally, the thesis suggests that the native enterprises involved in the business of foreign exchange set up the monetary committee and assign corresponding managerial purview to control foreign exchange risk effectively

    對我國涉外企業的外匯交易風險進行立體式管理，具體分為內部管理策略和外部管理戰略；對外匯折算風險管理主要針對跨國公司的折算風險採用資產負債表保值和遠期合同保值策略；對外匯經濟風險管理在引入遠景方案法和回歸分析法對其風險進行識別之後，採取相應的策略進行管理。
  3. The existence of the relationship between connected parties is likely to cause the loss of commercial nature of non - monetary assets transaction

    關聯方關系的存在可能導致發生的非貨幣性資產交換不具有商業實質。
  4. The paper believes that the real cause of formation of enterprise group is the further development of the division of labor and specialization, and explores the relationship between the cause of formation of enterprise group and the division of labor and specialization in the aspects of the market structure, market and government, the limitation on the technological best scale, the form of the inner - transaction of enterprise group, the limitation on the form of monetary capital collection as well the innovation and accumulation of technology. then the paper proves the basic function of the division of labor and specialization in the formation of enterprise group

    在此基礎上，本文提出從分工和專業化的角度對企業集團的形成原因進行了重新分析，認為企業集團的形成原因在於分工和專業化的進一步發展，由此本文從市場結構、政府和市場、技術上最適規模限制、企業集團內交易方式、貨幣資本集中方式的限制以及技術創新和技術積累等方面，探討了分工和專業化與企業集團形成原因之間的聯系，進一步證明了分工和專業化在企業集團形成中基礎性作用。
  5. The foreign currency non - monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date, of which the amount of functional currency shall not be changed

    （二）以歷史成本計量的外幣非貨幣性項目，仍採用交易發生日的即期匯率折算，不改變其記賬本位幣金額。
  6. Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements

    第十一條企業集團內部交易形成的貨幣性項目的匯兌收益或損失，不能在合併財務報表中全額抵銷的，該貨幣性項目的外匯風險可以在合併財務報表中指定為被套期項目。
  7. Article 1 to standardize the confirmation and measurement of non - monetary assets transaction, and disclosure of relevant information, these standards are formulated according to the accounting standard for business enterprises - basic standards

    第一條為了規范非貨幣性資產交換的確認、計量和相關信息的披露，根據《企業會計準則- -基本準則》 ，制定本準則。
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