revenue accounting 中文意思是什麼

revenue accounting 解釋
收入結算
  • revenue : n. 1. （國家的）歲入；稅收；（土地、財產等的）收入，收益，所得；（個人的）固定收入；〈pl. 〉 總收入；收入項目；財源。2. 稅務署；〈美俚〉稅務官。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. According to legislator eric li ka - cheung who represents the accounting profession, although the commissioner of inland revenue was not a highly remunerative and attractive position for eligible professionals, it was encouraging to see that many qualified applicants were willing to devote themselves to serving the community

    循會計界參選的立法會議員李家祥表示，稅務局局長月薪福利對合資格的專責人士不算很吸引，很高興業內多人願意承擔責任參與公職。
  2. Underpinned by the buoyant foreign exchange market and additional revenue resulting from increased shareholding of cosmos hantec, segment turnover increased to hk 135. 7 million, accounting for about one third of the group s aggregate turnover

    由於匯市蓬勃，加上增持紐西蘭附屬公司所帶來的額外收益，營業額增至1 . 357億港元，占本集團總營業額約三分一。
  3. In recent years, fasb, asb, and iasb undertake projects on revenue recognition, leading to a new comprehensive accounting standard on revenue recognition or amendment to the related guidances on revenue and liabilities in certain of the concepts statements or framework

    近年來，包括美國、英國、國際會計準則委員會在內的國家和國際組織先後致力於制訂新的收入確認準則或修訂原有的準則，以更好地規范實務中的收入確認問題。
  4. At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system ; then, with the reform the classification setup of government revenue and outlay, we should make great effort to establish the government financial accounting system in the future. our government accounting and financial reports can be improved by adopting the good practice in public sector accounting and financial reporting around the world and the successful experience in the reformation of china " s enterprise accounting and financial reports

    在具體改革步驟上，我認為可以分兩步走，首先，在近期根據經濟發展和財政管理改革的需要，針對當前迫切需要解決的問題，對現行的預算會計制度採取必要的改進措施；然後，在經濟體制和財政管理制度不斷深化改革的過程中，努力創造條件，推進預算會計制度向比較規范的政府會計制度轉換，建立符合社會主義市場經濟體制要求的，與國際慣例相一致的中國政府會計制度。
  5. 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。
  6. In canada, general property taxes have become the main source of local fiscal revenue, accounting for approximately 75 % of all the local revenues

    在加拿大，一般財產稅已經成為地方財政收入的主要來源，約占其全部收入的75 %左右。
  7. Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation

    但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。
  8. For example, former securities and exchange commission ( sec ) chairman arthur levitt listed premature recognition of revenue as one of the five areas of earnings management and called for immediate consideration of interpretative accounting guidance on the " do ' s and don ' ts " of revenue recognition

    美國sec前主席arthurlevitt在一次題為「數字游戲」的演講中揭露了上市公司五種常見的作假手法，其中之一就是提前確認收入。
  9. Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits

    出納人員不得兼管稽核、會計檔案保管和收入、費用、債權債務帳目的登記工作。
  10. Then america ' s securities watchdog began investigating dell for accounting problems, probably relating to revenue recognition, and dell may yet have to restate profits for the past few years

    隨后，美國證券監察機構開始對戴爾與收入確認或有關聯的財務問題展開調查，戴爾因此大概必須就過去數年的利潤重編報表。
  11. To prevent tax money loss and ensure tax revenue, in the initial stage of establishing accounting books, the mode of tax collection on audit of accounts in combination with tax collection at regular intervals in fixed amount can be adopted as a transitional measure

    為防止稅款流失，確保稅收收入，在建帳初期，作為過渡性措施，對建帳戶也可實行查帳徵收與定期定額徵收相結合的徵收方式。
  12. 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。
  13. Finally, the development of accounting standard on revenue recognition is discussed according to current international efforts

    最後，結合目前國際上關于收入確認準則制定的現實狀況，本文探討了收入確認準則的制定問題。
  14. Revenue and expenditure accounting system can meet the needs of developing college financial administration

    「收付實現制「的會計核算方法已不適應發展中的高校財務管理。
  15. Since the reform and open policy was executed, along with 1988, 1994, 1998 " s three great changes of government functions, as well as the socialism market economy system was built and perfect step by step, the government " s guiding ideology to the economy management, the guidance principle and method to finance and accounting management work occurred deep change, the state - owned enterprise breaking off relations with the competent department, the scientific research unit turned, and the education system reformed put into effect in succession, the step that government " s manages changing from concreting economic behavior to macroscopic management passes quicken. tax revenue system, finance and accounting system, budget system and national treasury are concentrated and are paid the system and the government purchases all reformation such as system etc, and give the finance and accounting management work of government department to have poured into the new content

    改革開放以來，隨著1988年、 1994年、 1998年三次政府職能的重大轉變，以及社會主義市場經濟體制的逐步建立和完善，政府部門無論是對經濟管理工作的指導思想和具體內容，還是對財會管理工作的指導原則和方法都發生了深刻變化，國有企業與主管部門脫鉤，科研單位轉制、教育體制改革相繼出臺，政府由管理具體的經濟行為向宏觀管理過渡的步伐逐步加快；稅收制度、財會制度、預算制度、國庫集中支付制度、政府采購制度等各項改革，給政府部門的財會管理工作注入了新的內容。
  16. Thirdly, we can design the procedures of accounting and finance, procedure of net resource allocation, rolling net investing procedure. by the way of it enforcing, we can accomplish the whole procedure reproduction. the focus of this article is to shorten customer feedback time and increase customers " satisfactory degree, by designing organizational structure and management procedure of valued customers, as well as front and back sla service protocol and kpi performance evaluation items, and finally to increase revenue for luzhou telecom corps

    本文的重點在第一階段工作順利完成的基礎上，重點對本企業的大客戶管理流程和組織結構、 sla服務水平協議和kpi績效考核指標、 it支撐等進行設計，希望通過這種新的流程技術和考核方法能縮短客戶響應時間，提高大客戶滿意度，從而到達提高電信大客戶收入的目的，並通過局部試用，發現問題，重新調整，為企業全面推行流程再造打下基礎。
  17. Morsdorf forecast that china will produce 10 per cent of the firm s global vehicle parts sales by 2010. currently, the share is less than 1 per cent. thyssenkrupp automotive posted revenue of 7. 31 billion euros us 9. 54 billion in 2003 - 04, accounting for nearly one fifth of group sales

    數據顯示，一季度產銷量和營業收入均比去年同期增長超過30 %分別達到38 . 76 %和33 . 85 % ，而其他對手的增長都在20 %以下，甚至有個別廠家銷售量和銷售收入出現了負增長。
  18. In the " ceremony to mark the extension of paythrupost service to accept government bills " held today ( 3 october 2001 ), ( starting from left ) mr. j. d. willis, controller of student financial assistance agency, ms. shelley lee, director of home affairs, mr. y. p. tsang, commissioner of police, mr. w. k. lam, secretary for home affairs, mr. p. c. luk, the postmaster general, mr. m. t. shum, director of accounting services, mr. k. t. w. pang, commissioner of rating and valuation, mr. h. b. phillipson, director of water supplies and mrs. alice lau, commissioner of inland revenue, officiated at the ribbon - cutting ceremony

    在今日（二一年十月三日）舉行的"香港郵政郵繳通代收政府帳單服務啟用典禮"上， （左起）學生資助辦事處監督韋冠文先生、民政事務總署署長李麗娟女士、警務處處長曾蔭培先生、民政事務局局長林煥光先生、香港郵政署長陸炳泉先生、庫務署署長沈文燾先生、差餉物業估價署署長彭贊榮先生、水務署署長傅立新先生及稅務局局長劉麥懿明女士一同剪綵。
  19. This chapter summarizes key accounting guidance regarding whether and when revenue should be recognized in accordance with the basic criterion set in chapter 2 especially the transfer of primary risks and rewards of ownership of the product

    本章首先概述了現行有關收入確認的規範文獻。然後重點介紹了九種具體經濟業務的收入確認問題，重點是結合收入確認的基本標準來判斷不同經濟業務下收入確認的時點如何確定。
  20. Personal income taxes have been the federal government ' s largest single source of revenue, accounting for $ 396. 7 billion in fiscal 1985, and a major source of state revenues as well

    個人所得稅是聯邦政府歲人的最大單項來源， 1985財政年度總計達3967億美元。同時，個人所得稅也是各州歲入的主要來源。
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