profit recognition 中文意思是什麼

profit recognition 解釋
利潤確認
  • profit : n 1 〈常 pl 〉贏余，利潤，賺頭 （opp loss）; 利潤率。2 〈常 pl 〉紅利。3 得益，益處。vt 有利於，...
  • recognition : n. 1. 認識；識出；識別；面熟，認得；招呼。2. 承認，認可。3. 褒獎，表揚；感謝，酬勞。
  1. It refers to a typical recognition errancy, the " assurance attitude " to invest benefit and " dislike attitude " to invest loss. in the invest behavior, it is embodied as the willingness to sell out stocks with profit and unwillingness to sell out stocks with loss, etc. the reason for the irrational behavior of investor is the impact of psychological factors, which is difficult to explain in conventional financial theory

    處置效應是行為金融學的一個重要組成部分，指一種比較典型的投資者認知偏差，表現為投資者對投資贏利的「確定性心理」和對虧損的「損失厭惡心理」 ，在行為上主要表現為急於賣出贏利的股票，輕易不願賣出虧損股票的現象等。
  2. In this paper, based on the analysis of the hypostases of the corporation, the gist of the expenses, the flow direction of profit and the criterion of recognition, the new definition of expenses is put forward

    文章以企業法人本質為基礎，分析費用產生的依據、經濟利益流向與確認標準，最後提出了新的費用定義。
  3. Recognition of the stock listed company, the confirmation of issuing price, absorbing new capital from market, st and pt, which have osculation connections with profit index

    股份上市公司的認定、上市發行價格的確定、上市公司的再融資、股票交易的特別處理、暫停上市和摘牌等都與利潤指標有密切的聯系。
  4. If owners and mangers lack character and competence, they won ' t give power and profit and recognition to others

    如果董事長和經理的品格不好，個人能力不夠，就不會把權力、利益和榮譽讓給別人。
  5. Adjustments to book value of investments and recognition of income or losses on the investments, which are calculated according to the net profit or losses of the invested enterprise after acquisition of its equity by the investing enterprise

    企業被投資單位凈損益計算調整投資的賬面價值和確認投資損益時，應當以取得被投資單位股權后發生的凈損益為基礎。
  6. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  7. This chapter firstly discussed the recognition criteria and principal that the derivative financial instruments met, at the basis of it, think of their characters, research how to recognition, recognition again and the recognition their profit or loss

    本章首先闡釋了衍生金融工具確認的原則，在此基礎上根據衍生金融工具的特徵，探討了對其進行初始確認和再確認，以及衍生金融工具交易產生的損益確認問題。
  8. Where an expenditure incurred does not generate economic benefits, or where the economic benefits derived from an expenditure do not satisfy, or cease to satisfy, the recognition criteria of an asset, the expenditure shall be expensed when incurred and included in profit or loss of the current period

    費用只有在經濟利益很可能流出從而導致企業資產減少或者負債增加、且經濟利益的流出額能夠可靠計量時才能予以確認。
  9. Although it does not take long for the credit officer to learn to look at the balance sheet and the profit and loss account of the borrower, the security of the job requires an unspoken recognition of the authority of those in a position of power in the government bureaucracy

    盡管信貸人員不會需要太長時間就能學懂查看借款人的資產負債表與損益帳，但他們若要在這個網位安穩地繼續工作下去，不成文的規定是要聽從當權者的指令。
  10. By comprehensive study of recognition of corporate income tax and its measuring methods, principles and standards, the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax. through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting, the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax. proper compiling, filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round, comprehensive and standardized corporate income tax system

    並在綜合分析與研究企業應稅所得的確認與計量方法、原則、標準的基礎上，揭示我國企業應稅所得確認與計量方面存在的一些問題，明確應稅所得確認與計量的途徑與方法；通過對應稅所得與會計利潤因稅法、會計準則與制度規范方面的不同產生的差異分析，提出我國所得稅會計處理的一般方法和特殊業務的所得稅處理，並通過企業所得稅會計報表的編制與填列、分析，為建立一個全面、綜合、規范化的企業所得稅制度提出建設性改革方案。
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