policy accounting 中文意思是什麼

policy accounting 解釋
保單會計
  • policy : n 1 政策，政綱；方針，方向；方法。2 策略；權謀；智慧；精明的行為。3 【軍事】政治，行政。4 〈蘇格...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. 2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system

    盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。
  2. On principle of consistence and comparison enterprise accounting policy

    企業會計政策必須堅持一致性和可比性原則
  3. 3 ) the ways by which the earning management can be brought about : affiliated dealings, assets transfer and replacement, applying accounting policy with light hand, assets recombination, support by local government etc. 4 ) suggestions "

    盈餘管理實現的方式主要有關聯交易、資產轉讓置換、巧用會計政策、資產重組、地方政府支持等。
  4. Improve the management level of coscon, meet the increasing demands in the capital market ; enhance the professional business ability, strengthen and develop the global container shipping network ; implement active sales policy ; solidify, penetrate and extend effective market ; equally develop fleet management and managing fleet, route extension and reduction ; build effective customer service system, win the market by “ high quality ” service ; bring the advantage of alliance cooperation into full play, improve the profit - making ability ; strengthen the use of information system, boost “ digital ” development ; implement the strategy of “ talent for strong business ”, train responsible company and responsible staff ; establish a complete financial and accounting system of capital operation to improve the level of financial management ; optimize the domestic and overseas management pattern, form a resultant force of the global container shipping network ; expand the scale of shipping capacity, enhance the company ' s competitive edge ; finish the transformation from sheer production operation to the double operations of capital and production, maintain the sound and stable development of business

    提高公司管治水平，滿足不斷提升的資本市場要求；增強專業化經營能力，鞏固發展全球集裝箱網路化運輸；實行積極營銷政策，鞏固、滲透和拓展有效市場；實現船隊經營與經營船隊並舉及航線擴張與退出並舉；構築有效的客戶服務體系，以「高品質」服務贏得市場；發揮聯盟合作優勢，提高盈利能力；堅持強化運用信息系統，催生「數字化」 ；實施「人才強業」戰略，打造責任公司、責任員工；建立完善資本經營財會體系，提高財務管理水平；完善海內外管理模式，形成全球集裝箱運輸營銷網路的合力；擴大公司運力規模、增強公司競爭實力；完成由單純的生產經營向資本經營和生產經營並舉的轉變，實現公司業務的健康、穩健發展。
  5. 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。
  6. On principles of choosing enterprise accounting policy

    論企業會計政策的選擇原則
  7. On the relationship between environmental accounting and scientific policy achievement

    環境經濟核算與科學政績觀的關系研究
  8. Made clear the task of financial management of social insurance fund, want to carry out executive country to concern law, code and guiding principle, policy seriously namely, raise money lawfully and use fund ; build system of sound financial management, the plan that makes good foundation hard, control, business accounting, analysis and assessment work, reflect condition of fund income and expenses according to the facts ; abide by discipline of finance and economics strictly, strengthen supervise and check, ensure the safety of fund

    明確了社會保險基金財務治理的任務，就是要認真貫徹執行國家有關法律、法規和方針、政策，依法籌集和使用基金；建立健全財務治理制度，努力做好基金的計劃、控制、核算、分析和考核工作，並如實反映基金收支狀況；嚴格遵守財經紀律，加強監督和檢查，確保基金的安全。
  9. Basic knowledge for guides, tourism law and policy, fundamentals of tourism, fundamentals of computing, physical education, fundamentals of law, english for tourism purposes, advertising and promotion, public relationship, world religions and cultures, philosophy and political theory, drivers training, social communication and etiquette & tourist psychology, tourist insurance and travel service management, fundamental and computerized accounting

    公共關系學、社交與服務禮儀、導游實務、導游基礎、旅行社經營管理、旅遊學概論、社會生態學、休閑產業學、旅遊地理、基礎會計學、會計電算化、統計學、主要客源國概況、旅遊市場營銷、商務談判、貨幣銀行學、汽車駕駛。
  10. It further supports the argument that government should offer the favorable policies to the investment and financing of marine ships. chapter v analyses the environment of the policies of china in the future, and then puts forward the goal and principle when making out future policies of china. finally it puts forward the concrete policy recommendations on the basis of referring to the policies of other countries, zhang han ( finance and accounting ) directed by professor shao ruiqing

    第五章「未來一個時期我國應確立的國際海運船舶投融資政策」 ，本章在分析與明確未來一個時期我國國際海運船舶投融資政策的環境后，根據我國國際海運船隊的現狀與存在的問題，提出未來一個時期我國國際海運船舶投融資政策的目標與制定原則，並在借鑒世界海運強國的政策的基礎上，提出了我國國際海運船舶投融資的具體政策建議。
  11. Primary medical treatment is sure to pay policy main provision have 3 : it is to plan as a whole fund and individual account want departure government, part business accounting, as a whole fund wants balance of income and expenses, must not squeeze take individual account ; 2 it is to want to plan as a whole clearly fund and individual account pay limits severally, the requirement is made as a whole a fu biao of fund allow and highest pay limitation, individual account basically is used at outpatient service ( ailment ) medical treatment expense, as a whole fund basically is used at be in hospital ( a serious illness ) medical treatment expense ; 3 it is to want strict limit the limits of insurance medicine service mixes primary medical treatment to allow to fu biao, main content includes restriction limits of facilities of scope of the limits using drug with primary safe medical treatment, project of diagnosis and treatment and service of medical treatment life, the medical treatment cost that exceeds medicine of insurance of this primary medical treatment to serve limits is not sure to fund medium - counts pays or can pay partly only in primary medical treatment

    基本醫療保險支付政策主要規定有三條：一是統籌基金和個人賬戶要分開治理，分別核算，統籌基金要收支平衡，不得擠占個人賬戶；二是要明確統籌基金和個人賬戶各自支付范圍，要求制定統籌基金的起付標準和最高支付限額，個人賬戶主要用於門診（小病）醫療費用支出，統籌基金主要用於住院（大病）醫療費用支出；三是要嚴格限定基本醫療保險醫藥服務的范圍和給付標準，主要內容包括限定基本醫療保險的用藥范圍、診療項目范圍和醫療生活服務設施范圍，超出這個基本醫療保險醫藥服務范圍的醫療費用不在基本醫療保險基金中支付或只能部分支付。
  12. By the end of the end of september 2003, china life insurance company limited achieve premium income 105. 1 billion yuan, accounting for 45. 8 % of the national market share, and china life insurance ( group ) company for 54 % of overall market share, its operations in 31 provinces and cities in the autonomous region of 29, ranked first in market share ; a dangerous and difficult mission, accident insurance and health insurance business are high, and has over 100 million customers and 150 million of long - term insurance policies provide a short - term policy

    截至到2003年9月底，中國人壽保險股份有限公司實現保費收入1051億元，佔全國市場份額的45 . 8 % ，與中國人壽保險（集團）公司的總體市場份額為54 % ，其經營的業務在31個省市自治區中的29個，市場份額排名第一；個險、團險、意外險和健康險業務均名列前茅，並已為超過1億的長期保單客戶和1 . 5億的短期保單客戶提供過服務。
  13. The third part is the key part of this paper to conclude that the execution of 8 items of impairment of assets reserves by the listed companies is incomplete ; the allocation of impairment of assets reserves may improve quality of asset ; the execution of impairment of assets accounting policy has impact on the profit of listed companies ; different economic motivations have influence on the execution of impairment of assets accounting, the listed companies which is converting their deficit or re - offering stock will choose low asset deprecation rate, while the others in deficit or with motivations for flat profit may select higher rate. the fourth part puts forward some suggestions on the development of assets depreciation accounting system in china based on the immature situation of assets depreciation accounting

    通過對2001年上市公司執行資產減值政策的執行行為進行分析，得出結論：上市公司執行八項資產減值準備並不完全；資產減值準備的計提能提高資產的質量；資產減值會計政策的執行對上市公司的利潤有影響；不同的經濟動機對資產減值會計政策的執行行為有一定的影響，具有扭虧、配股、臨界動機的上市公司一般會選擇較低的資產減值計提比例，具有虧損、利潤平滑動機的上市公司一般會選擇較高的資產減值計提比例。
  14. Business ethics, fundamentals of law, foreign trade publication literacy, physical education, chinese, social analysis and government policy, computer, english reading, management, english writing, english listening, human resource consulting, english speaking, philosophy and political theory, fundamentals of accounting, business english, business letters, fundamentals of marketing, negotiation skills, e - business, international trade

    英語閱讀、英語語音學、綜合英語、英語聽說、英語語法、商務英語、英文商務函電、商務談判英語、商務英語寫作與翻譯、市場營銷學、國際貿易、人力資源管理、會計學概論、電子商務、會計學基礎。
  15. The thesis reviews the development of international financial derivatives 20 years so far, analyses the accounting system defects used financial derivatives now, and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making, furthermore, puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country

    摘要本文回顧了近二十年來國際衍生金融工具會計的演進，分析了現行衍生金融工具會計的制度性缺陷，介紹了美國財務會計準則委員會（ fasb ）及國際會計準則委員會（ iasb ）對衍生金融工具會計進行改革的最新動向，提出了關於我國衍生金融工具會計制度建設的若干政策性建議。
  16. Lots of concern policy, standard appear publicly. how to scientific and national supply the standard accounting data before state - owned enterprise listed to the user, is the most eagerly to solve problem with technical nature and difficulty

    隨著試點工作的逐步推開，有關政策、規范大量出臺，國有企業改制上市前規范的會計資料如何科學合理提供給使用人，成為當前亟待解決的技術性難題。
  17. Chapter two is the theory foundation of accounting statement annotations, we begin with policy useful theory, commission responsibility theory, effective market hypothesis, signal transmit theories such as the theory to probe into accounting statement essence that annotations reveal thoroughly, study four theory which requirement of disclosure of information to accounting statement annotations

    第二章是報表附註披露的理論基礎，從決策有用理論、受託責任理論、有效市場假說、信號傳遞理論等經濟理論出發，深入探討了會計報表附註披露的本質，並分析了這四種理論對于會計報表附註信息披露的要求。
  18. Profit manipulation, profit structure, cash flows, accounting policy, accounting system, assets quality and financing risks, which have an infection on profit quality

    影響利潤質量的因素很多，如利潤操縱、利潤結構、結賬基礎、會計政策、會計制度、資產質量、財務風險等。
  19. Fundamentals of accounting, business law, business mathematics, fundamentals of law, physical education, financial accounting, philosophy and political theory, computer, computerized accounting applications, business statistics, budgeting and forecasting, preparing financial reports, social analysis and government policy, accounting practices, fundamentals of taxation law, business negotiation skills

    會計學基礎、經濟法、高等數學、財務會計、計算機應用基礎、會計電算化、管理會計、商務談判技巧、稅法與稅法會計、會計報表分析、財務管理。
  20. This paper puts forward the ways to resolve the corresponding problems such as property right, income apportionment, charge policy, accounting and tax revenue

    就引資修建學生公寓所涉及的產權歸屬、收益分配、收費政策、財務處理和稅收問題等提出了解決的辦法。
分享友人
分享到 Line

分享到臉書