problems of accounting treatment 中文意思是什麼

problems of accounting treatment 解釋
會計處理的問題
  • problems : 前面指代的是
  • of : OF ＝Old French 古法語。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • treatment : n 待遇；作業；處理，處置；討論，論述；【醫學】治療，療法；（種子的）消毒（處理）。 preferential t...
  1. 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。
  2. Based on the comparative angle, states enterprises " entrustment theory, and reveals present situation and questions of state - owned enterprise entrustment, and gives some new points and thoughts to found and perfect the system of state - owned enterprise entrustment. then, the thesis deeply probed into accounting problems in state - owned enterprises " entrustment, including property right, assessment, benefit of division, risk bearing method, accounting treatment of entrustment cost. on basis of the analysis and entrustment practice of zhengyuan - weifeng, author thought enterprises " entrustment fits the reality choose of state - owned enterprises, and it is an effective reformatory model of state - owned enterprises

    作者從比較法的角度，闡述了企業託管的一般理論，揭示了目前我國國有企業託管的現狀及問題，為建立和完善我國國有企業託管體系提出一些新觀點和新思路，對國有企業託管中的財務會計問題，包括託管中的產權問題、資產評估、利益分配及風險承擔方法、託管費的會計處理等進行了深入的理論探討和分析，並在此基礎上結合正圓?維豐的託管財務實踐，認為企業託管能夠直接進行企業財產權的重組，適合我國國有企業的現實選擇，是一種有效的國有企業改革方式。
  3. The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6

    筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。
  4. Our current system of the social security accounting was set up in the midterm of 1980 ' s, with the bringing new ideas and development about more than ten years, has solved many begueath problems from management of fund, during the reforming course of the social security system, constructed the accounting management organizations for the social security fund, set up systems for accounting treatment and financial management, given a great deal of deepening the reforming of china ' s economics system, and norm management and supervise of the social security fund

    第二章我國現行社會保障會計體系特徵與改革我國現行的社會保障會計體系始於20世紀80年代中期，經歷了十多年的不斷創新與發展，解決了社會保障體制改革中基金管理的許多歷史遺留問題，組建了社會保障基金會計管理機構，建立了社會保障基金會計制度、財務制度，為深化我國經濟體制改革，特別是建立現代企業制度，規范社會保障基金會計管理和監督等方面做出了巨大貢獻。
  5. The first chapter introduces the characteristic of oil resource and the specific of oil industry. it also points out that the complexity of oil produce is the root of the accounting treatment problems for oil industry

    第一章簡要介紹石油資源的特點和石油工業的特殊性，認為石油工業會計核算問題產生於油氣企業生產過程的復雜性。
  6. 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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