recognition of income 中文意思是什麼

recognition of income 解釋
收入列帳
  • 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。
  • of : OF ＝Old French 古法語。
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  1. Thus this thesis makes a detailed analysis on the above problems in order to solve them. through questionnaires and interviews, the paper analyses the recognition degree of the company ’ s stimulation measures and the degree of the employees ’ satisfaction as well as their incentive factors. we reach the conclusion that the staffs ’ urgent incentive factors are high income, the equability of performance assessment and allocation, and the opportunity of study as well

    本文通過問卷調查、訪談等方式，對中國人壽技術與研發人員的激勵措施認知度、工作滿意度以及激勵因素等進行了調查與分析，並得出:收入高、績效考核和收入分配的公平性和更多的學習提高的機會是公司技術與研發人員需要迫切的激勵要素。
  2. Article 6 a cedant shall, in the current period of recognition of the premium income of an original insurance contract, calculate and determine the ceded premium in light of the reinsurance contract and record it into the profits and losses of the current period

    同時，原保險合同為非壽險原保險合同的，再保險分出人還應當按照相關再保險合同的約定，計算確認相關的應收分保未到期責任準備金資產，並沖減提取未到期責任準備金。
  3. Article 7 a cedant shall, in the current period of recognition of the premium income of the original insurance contract, calculate and determine the reinsurance expenses which shall be recovered from the reinsurance acceptor and record them into the profits and losses of the current period

    第七條再保險分出人應當在確認原保險合同保費收入的當期，按照相關再保險合同的約定，計算確定應向再保險接受人攤回的分保費用，計入當期損益。
  4. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  5. The recognition and measurement also involve difficult accounting problems, such as derivative financial instrument accounting, inflation accounting, intangible assets accounting and accounting for foreign currency statement translation, etc. two main points are innovative : the theoretical foundation of comprehensive income in accounting and economics ; the colored reporting model of comprehensive income

    本文創新性研究主要包括:首先，根據現有的經濟學和會計學理論分析和總結了關于全面收益問題的理論基礎;其次，在對各國財務業績報告改革進行歸納分析的基礎上，借鑒國外研究成果提出了全面收益的「彩色報告模式」 。
  6. 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。
  7. Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. the recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.

    當然，全面收益的確認與計量問題又是十分復雜的，它不僅涉及到財務會計理論的方方面面，如歷史成本原則、實現原則、相關性和可靠性等，也觸及當前許多會計難題，如衍生金融工具會計、物價變動會計、無形資產會計以及外幣報表折算等。
  8. Timely loss recognition means that managers who become aware of decreases in expected future cash flows from long - term investments will incorporate that information quickly into accounting income as one - time losses

    及時確認損失意味著管理者一旦發現長期投資項目的預期現金流量有減少的趨勢，就可以立刻將該信息作為一次性虧損體現在會計損益表中。
  9. 4. the majority of public responses received support the establishment of a new rent adjustment mechanism on the basis of a clear and objective index. in recognition of the close relationship between residents income and their rental affordability, many are in favour of an income - based index

    4 .諮詢的結果顯示，公眾普遍支持以清晰客觀的指標建立一套新的租金調整機制，不少意見亦傾向采納與入息相關的指數，認為居民入息與租金負擔能力之間有比較密切的關系。
  10. The matching principle governs the recording and reporting of expenses, which goes hand in hand with the revenue principle to govern income recognition in accounting

    配比原則規定費用的記錄和列報方法，這一原則與收入原則一起規定會計中的利潤確認。
  11. Discussion on recognition of income for real estate enterprises

    淺議房地產開發企業的收入確認
  12. The hkma will continue to build on the considerable progress already achieved in this area to include new measures such as increasing the disclosure of banks ? non - performing loans and adopting more specific guidelines for income recognition ; and

    金融管理局將根據這方面已取得的理想進展繼續推出新措施，包括增加銀行披露問題貸款的資料，以及采納更明確的收入確認指引及
  13. In order to get the knowledge about public payment awareness of forest environmental services ( fes ), this paper analyze about 600 questionnaires with spss, and the result is showed as the following : ( 1 ) publics have different payment awareness to forest environmental services : the maximum is eco - tourism, then the watershed services, the minimum are biodiversity service and carbon sequestration ; ( 2 ) family income, perception of fes benefits and the moral responsibility effect participants ' payment awareness effect participants ' willingness to pay ( wtp ) directly and strongly ; ( 3 ) the recognition of fes, attitude to fes payment and fes impact range effect indirectly

    摘要採用分層等距抽樣技術，並利用spss軟體對在長三角地區發放的旨在調查公眾對森林環境服務付費意識的600份問卷（其中有效問卷551份）進行統計后獲知： （ 1 ）公眾對森林生態旅遊服務收費的認可程度最高，其次是水文服務，而對生物多樣性和固碳服務的支付意願最低； （ 2 ）直接影響公眾付費意識高低的因素包括：家庭收入、公眾對自己從森林環境服務中受益程度的認識、公眾對森林環境服務所具有的道德責任感等； （ 3 ）公眾對森林環境服務重要性的認識、對森林環境服務收費的態度、森林環境服務的作用范圍則間接地影響了其支付意願的大小。
  14. 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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