reserve accounting 中文意思是什麼

reserve accounting 解釋
準備金核算
  • reserve : vt 1 保留；留下（以備後用、享受等）。2 預定，預約，租定，包，定（座位、房間等）。3 貯藏，儲備。4 ...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Today ' s global 3. 8 trillion in reserve assets, the dollar assets accounting for more than 80 %

    今日全球3 . 8萬億儲備資產，美元資產佔80以上。
  2. The liverworts divides into three types in the nature reserve, obligate, commonly facultative and occasionally facultative types and the commonly facuhative type is dominant totaling 26 species and accounting for 60. 4 % of all the species in the reserve

    保護區內葉附生苔類植物可以分成3種類型：專性、兼性常見和兼性偶見，其中兼性常見類型種類佔有絕對優勢，共有26種，占其總種數的60 . 47 % 。
  3. Taking a newly built railway project that crossing shimentai nature reserve as an example, the analytical technique of landscape space structure was used to predict environment influence after the construction based on accounting and contrasting dominance of various patches from the point of view of landscape ecology

    摘要以新建鐵路穿越石門臺自然保護區的工程為例，從景觀生態學角度出發，採用景觀空間結構分析方法，通過對環境中各斑塊類型的優勢度計算及對比，預測工程建設將對保護認生態環境影響的程度。
  4. Article 95 in addition to the reserve funds described in the preceding two articles, an insurance company shall set aside amounts into the accumulated reserve fund in accordance with the relevant state laws, administrative regulations and the stipulations of the state financial and accounting systems

    第九十五條除依照前二條規定提取準備金外，保險公司應當依照有關法律、行政法規及國家財務會計制度的規定提取公積金。
  5. The usage of the statutory public welfare fund is the staffs " collective welfare. the article 83 of the enterprise accounting system states that the statutory public welfare fund refers to the provisions drawn from the net profit for the staffs ’ collective welfare facilities. when the statutory public welfare fund uses for staffs ’ collective welfare, it should be transferred into the other surplus reserve

    《企業會計制度》第八十三條規定: 「法定公益金，是指企業按照規定的比例從凈利潤中提取的用於職工集體福利設施的公益金，法定公益金用於職工集體福利時，應當將其轉入任意盈餘公積。 」
  6. Identifying the characteristics of chinese accounting from the change in detailed account of capital reserve

    明細科目的變遷看我國會計的特色
  7. Invested capital, capital reserve, surplus reserve and undis ? tributed profit shall be shown by items in accounting statement

    投入資本，資本公積金、盈餘公積金和未分配利潤的各個項目，應當在會計報表中分列列示。
  8. In oil field of china, fluvial and delta facies reservoir are main depositional facies type, and their geological reserve accounting for nearly 80 % of total reserve of clastic rock facies

    中國油田河流相與三角洲相儲層的地質儲量占碎屑巖相總儲量的近80 ，是主要的沉積相類型。
  9. In order to change the situation, around 1999, treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short ? term investment, inventory, receivables, long - term investment, fixed asset and intangible asset to provide some regulations on the impairment of assets accounting

    在這一部分，筆者分別從資產減值的確認時間、確認標準、確認原則、確認方式、以及計量標準、信息披露方式等方面將我國企業會計準則與國際會計準則相比，在詳細的對比中找到了差距。
  10. Essentially, life insurance reserve is a liability. on one hand, it is central subject of life insurance accounting, and on the other hand, it is the direct base of solvency to an insurance company of life

    另一方面，壽險責任準備金是壽險公司償付能力的直接基礎，對其科學、充分的計提是保證壽險公司償付能力的最根本手段之一。
  11. With extremely abundant mineral resources including 57 found minerals, accounting for 60 % of the total minerals reserve of henan province

    三門峽礦產資源極為豐富，已發現礦藏57種，占河南省礦藏的60 % 。其中黃（黃金） 、白（鋁） 、黑（煤炭）是三大優勢礦產資源。
  12. According to statement of standard accounting practice 17, only hk 0. 9 billion, being the revaluation loss in 2003, can be added back to the accumulated surplus. the balance hk 0. 2 billion goes into a premises revaluation reserve account. compounded

    根據會計實務準則第號，只可以將其中9億港元即年的物業重估減值撥入累計盈餘，其餘億港元須撥入物業重估儲備。
  13. This paper use both qualitative and quantitative method to study the theory hypothesis problem about accounting option in the reserve for impaired assets in china, including theoretical background, policy itself demonstration, especially highlighting the positive research on the elements which affect the listed companies to implement the accounting policy on impairment of assets

    這便是本文研究的重點內容。本文採用定性和定量相結合的方法來研究我國資產減值準備會計選擇的理論假設問題。研究分為理論、政策和實證三個方面，重點對影響上市公司執行資產減值政策的因素進行實證研究。
  14. We introduce the theoretical background of the reserve for impaired assets from the valuable viewpoint, venture viewpoint, with the decision - making viewpoint as our starting point, then, with the assistance of the foreign and domestic document of accounting option, we analyze the theory hypothesis of the reserve for impaired assets, and conclude the elements that affect enterprises " choosing accounting policy on impairment of assets. the elements are the basis of our positive research

    在理論分析部分，本文首先從決策有用觀和風險觀的角度論述資產減值準備的理論基礎，然後結合國內外有關會計選擇權文獻的研究，對資產減值準備的理論假設進行分析，得出影響企業選用資產減值政策的因素，這些因素將是我們實證研究的基礎。
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