new accounting 中文意思是什麼
new accounting
解釋
新交易- new : NEW ＝net economic welfare 〈美國〉純經濟福利。adj 1 新的，嶄新的；新發現的，新發明的；新開發的。...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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New accounting guidelines allow fair value rebirth
新會計準則能讓公允價值獲得新生嗎 -
An analysis of accounting treatment to book value of fixed asset under new accounting system
新會計制度下固定資產入賬價值的會計處理 -
Centralized accounting system is a new accounting form which need deal with some relations and adhere to some principles. part iv : the second countermeasure : internal control system internal control system the base of strengthening financial management, is the major project in this paper. asset internal control is the focal point of internal controls, at the same time, the other items of financial management need corresponding internal controls
作為一種新型的會計核算組織形式和會計人員組織形式，財會集中核算制在實際的操作中會遇到一些新的問題，這就要求鄉鎮畜牧獸醫站在執行財會集中核算制時，要正確處理一些關系，堅持幾個原則性問題，保財會集中核算仍保持各鄉鎮畜牧獸醫站的財務隸屬關系不變，資金使用權不變，支出審批權不變。 -
Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies
對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。 -
The new accounting law and administration of false accounting information
新會計法與會計信息失真的治理 -
To found the accounting examples in the third tide and to facilitate the transformation on the organization and administration so as to implement the new accounting examples have become the inevitable option of accounting theory and method innovation in informative tunes
創建第三次浪潮中的會計範例，促成組織上的和行政上的變革以實施這一新的會計範例已成為信息化時代會計理論和方法創新的必然選擇。 -
There seems to be a bug in the new accounting system
看來新的會計制度存在一些小問題。 -
Based on the explanation of the basic connotation of fair value, this paper analyzes the reason why fair value has been incorporated into china ' s new accounting standards and explores how fair value influence investment real estate, debt restructuring and exchange of non - monetary assets in its application
摘要本文在闡述公允價值基本內涵的基礎上，分析了公允價值被引入新會計準則的原因，探討了公允價值的應用對投資性房地產、債務重組和非貨幣資產交換的影響。 -
Analytical comparison between old and new accounting standards on non - monetary assets exchange
非貨幣性資產交換新舊會計準則比較與分析 -
As a result, the existing disclosure regime would have to be modified even without basel ii, although the new accounting standards do echo pillar 3s risk - based emphasis by taking a " through the eyes of management " approach
因此，即使並非實施資本協定二，現有的披露架構亦須作出修訂，而新的會計準則是從管理層的角度出發，亦反映第三支柱重視風險的原則。 -
The basic principle has been to minimise changes to the existing capital adequacy framework, including the definition of capital, arising from the implementation of the new accounting standards
基本原則是盡可能減少因實施新會計準則而對現有資本充足架構作出修改，其中包括資本的定義。 -
Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee
本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。 -
New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective
新準則在內容上有六大創新：即會計目標融決策有用論與受託責任論為一體；權責發生制確定為財務會計的一項基本假定；單獨系統地明示會計信息質量要求；利得、損失首次納入財務報表要素；全面系統規定會計計量屬性；以會計假設、目標和對象為起點構建在本準則。 -
The applying examples of substance over form in new accounting principles
淺談實質重於形式原則在我國會計中的運用 -
Fair value is generally recognized as the highlighted view of china ' s new accounting and auditing standards in 2006
摘要公允價值被會認為我國2006年新會計審計準則的最大亮點。 -
Bofa had carried the ccb stake in its books at cost but has to " mark it to market " under new accounting rules. the stake was worth about $ 19bn last week
此前的會計處理中，美國銀行所持的建行股權以成本計價，而根據新的會計準則，必須"按市場價衡量" 。上周這些股權的價值約為190億美元。 -
New accounting rules have replaced the little red book as china ' s guide to self - improvement. can the state handle the truth
新的會計準則已經取代紅寶書，成為中國自求改善的指引措施。但事實可堪應付嗎？ -
New accounting rules have replaced the little red book as china ' s guide to selfimprovement. can the state handle the truth
新的會計準則已經取代紅寶書，成為中國自求改善的指引措施。但事實可堪應付嗎？ -
The result of the research shows that the profit variance hasn ’ t been decreasing remarkably since 2001 accounting reform and difference is relatively great to the execution result of the new accounting standards in every year. the data of accounting earnings prepared under international financial reporting standards isn ’ t more relevant than that of chinese gaap
本文研究發現主要有: 2001年會計改革后，雙重披露差異整體並沒有顯著降低，會計標準執行效果年度間差異較大;國際會計準則的信息含量並沒有顯著高於我國會計準則，形式上的協調並不能提高會計信息質量。 -
The keystone has analyzed the fair and equitable model in the new accounting standard system to the listed companies achievement influence, the realistic and objective value of the enterprise investor
重點分析了新會計準則體系中公允價值模式對上市公司業績的影響，公允價值能夠真實、客觀地體現企業投資者的價值。
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