principles of financial accounting 中文意思是什麼

principles of financial accounting 解釋
會計學原理
  • principles : 法則
  • of : OF ＝Old French 古法語。
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. 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。
  2. In order to guide accountants in preparing financial statements with the characteristics ot reliability, understandability and com ? parability, we need a well - defined body of accounting assump ? tions and principles

    為了指導會計人員編制具有可靠性，易懂性，可比性的財務報表，我們需要一套界定明析的會計假設及會計原則。
  3. For the quarters ended june 30, 2005 and 2004, our operating profit, net income and earnings per share did not exclude the impact of any transactions that were reflected in our financial statements prepared under generally accepted accounting principles

    81到0 . 87美元間。 （根據gaap標準， 2004年第三季權益減損后的每股盈餘為0
  4. The term " business accounting affairs " shall mean the handling of business accounting affairs pursuant to the generally accepted accounting principles and preparation of financial statements based thereon

    商業會計事務，謂依據一般公認會計原則從事商業會計事務之處理及據以編制財務報表。
  5. The sub - committee reviews the hkma s financial statements, and the composition and accounting principles adopted in such statements. it also examines and reviews with both the external and internal auditors the scope and results of their audits

    審核委員會負責審查金管局的財務報表，以及編制財務報表所採用的組成項目與會計原則，並會連同外部及內部審計師審查及檢討其審計范疇與結果。
  6. Comparing with the old basic accounting standard, the new one has developed in many aspects : the property and status of the basic accounting standard are more explicit, the expression of objectives of financial reporting is more scientific, the expression of accounting principles is more refined and precise, the basic accounting standard generally constitute accounting elements and add the part of accounting measurement

    摘要新的《企業會計準則基本準則》與原基本準則相比，主要在以下方面有了新發展：基本準則的性質與地位更加明確；財務會計報告目標的表述更加科學；會計核算一般原則的表述更加精練和準確；對會計要素從總體上加以規范；增加了會計計量部分。
  7. It ' s also the important part of this paper. beginning with recognition, the paper introduces, the principles of recognition of financial instruments accounting briefly. it introduces financial instruments measurement study achievements of iasc and fasb respectively

    接著介紹了iasc和fasb這兩大會計機構在金融工具會計量準則方面的規定，並對iasc和fasb的研究成果進行了比較，得出了幾點結論。
  8. However, under the influence of special historical background, there still exist grave drawbacks in legislation, content, administration, standardized treatment of tax accounting in tax law. with china ' s entry into wto, together with the changes in international income tax system and the corresponding changes in financial accounting system and principles, it is becoming increasingly urgent to improve and perfect chinese corporate income tax system

    但是，由於受特殊的歷史背景影響，企業所得稅法律與制度無論從立法規范、內容體系還是在征管體制、稅務會計的規范處理等方面都存在著比較重大的缺陷，特別是隨著中國加入世界貿易組織和國際上所得稅制度與之相應的財務會計制度與準則的變化，使得我國企業所得稅制度的改革與完善日益迫切。
  9. Police officers in our ccb have to undergo comprehensive training in commercial investigations, financial and banking systems, financial instruments, fundamental accounting principles, and the operations of the securities markets

    商業罪案調查科的警務人員須接受多方面的訓練：商業罪案調查、金融及銀行體制、金融票據、基本會計原則，以及證券市場的運作。
  10. The prudence principle is one of the important principles that must be followed in financial accounting theory and practice

    摘要穩健原則是財務會計理論與實務必須遵循的重要原則之一。
  11. Secondly, it briefly expounds and analyses principal characters of the information of the environment accounting. finally, it discusses the content and mode of the information presentation of the environment accounting, which is in the basis of principal characters and presentation principles of the environment accounting information, which uses international means for references. it comprises financial effect and environment performance of environment problems

    本文從環境會計信息披露的必要性入手，首先對國內外在環境會計信息披露問題上的現狀做了簡要的介紹，其次對環境會計信息的基本特徵做了扼要的闡述和分析，最後在環境會計信息的基本特徵和披露原則的基礎上，借鑒國際做法，探討了環境會計信息披露的內容和方式，包括環境問題的財務影響和環境績效兩個方面，並對此提出了一些具體的設想。
  12. Part two the prospectus criterions were compared from five aspects including fundamental principles, brief contents, disclosure focal point, the system of financial statements and main accounting method. part three the relationship of supervisor and investor and the company that disclose their accounting information were studied. based on part three, part four analyzed the reality of our stock market and research how to resolve the problem of the disclosure of accounting information of our stock market before a company became a listing one

    第二部分從基本原則、基本內容與格式、披露重點，財務報告體系，主要會計處理方法五個方面比較了兩地的招股說明書；第三部分從理論上闡述了會計信息披露活動涉及到的各個方面的關系，包括監管者和披露者，投資者與披露者等，深化了對信息披露活動的認識，並為第四部分? ?中國股票市場會計信息披露的現狀及對策? ?作了理論鋪墊。
  13. In addition, for the tendency of the model of constructing accounting principles - - - principle first, researching the structure of the theory of the approach to the combination of financial statement benefits for international harmonization of chinese accounting principles

    另外，基於fasb與iasb在準則制訂模式上的日漸趨同? ?原則導向，研究我國合併報表會計方法的理論結構也有利於我國會計準則的國際協調。
  14. Basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice issued by the hong kong institute of certified public accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會頒布之會計實務準則及聯交所創業板證券上市規則創業板上市規則之披露規定而編制。此等財務報表乃根據歷史成本法編制。
  15. To perform an accomplished level of duties in applying the principles of accounting and finance in the installation and maintenance of accounting systems and records with the objective to enhance service level, quality, productivity, accuracy and timeliness of financial control services

    為了履行高級管理的職責，通過運用會計和財務規則來安裝和維護會計系統，並記錄相關信息，以提高服務水平，質量、生產力、財務管理服務的準確性和及時性。
  16. Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice " ssap " issued by the hong kong society of accountants " hksa " and are prepared under the historical cost convention

    備注： 1 .編制基準此等財務報表乃按照香港普遍采納之會計政策及遵照香港會計師公會頒布之會計實務準則而編制，編制時乃採用歷史成本法。
  17. Article 51 the specific measures governing the accounting of individual industrial and commercial business operators shall be formulated separately by the financial department of the state council in accordance with the principles of this law

    第五十一條個體工商戶會計管理的具體辦法，由國務院財政部門根據本法的原則另行規定。
  18. The unit applies the concepts, principles and means displayed in fundamentals of financial accounting to an enterprise

    本課程介紹在企業中的財務會計的基本原理的概念、原理和方法。
  19. An analysis of the constraint of accounting principles in financial management

    會計原則在會計賬務處理中的制約因素分析
  20. To meet the needs of the external users, a framework of accounting standards, principles and procedures known as “ generally accepted accounting principles ” have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports

    為了滿足報告使用者的需求，為此，美國制定了一套包括會計準則、會計原則和會計程序的框架即「公認會計原則」 ，以保證這些對外報告提供的財務信息具有相關性和可靠性。
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