revenue recognition 中文意思是什麼

revenue recognition 解釋
收入的確認,營業收入的確認
  • 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。
  • 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. 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。
  2. 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。
  3. The hong kong monetary authority hkma announced today that following the recent acquisition of duff phelps credit rating co. by fitch ibca inc. fitch ibca and the full integration of the two agencies operations on 1 june 2000, the recognition of the ratings of dcr for the purpose of the profits tax concession scheme under section 14a of the inland revenue ordinance has been revoked with immediate effect

    ，由於德富國際評級公司德富國際已被fitch ibca inc . fitch ibca收購，兩者的業務並已於6月1日合併，所以由即時起，終止就稅務條例第條下的寬減利得稅計劃承認德富國際給予的評級。
  4. 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。
  5. 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。
  6. 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。
  7. Chapter 4 discusses audit issues in revenue recognition

    第四章收入確認的審計問題。
  8. Furthermore, there is a specific chapter about the audit issues in revenue recognition in this dissertation

    此外，本文還設專門一章探討了與收入確認相關的審計問題。
  9. 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。
  10. The dissertation consists of five chapters : chapter 1 puts forward the main issues of this dissertation and discusses the importance and complexity of revenue recognition

    全文共分五章，各章具體內容安排如下：第一章問題的提出。闡述了收入確認的重要性及復雜性，介紹本文所要研究的問題。
  11. Chapter 2 discusses several basic concepts involving revenue recognition, such as the meaning of recognition, the nature of revenue, the basis of revenue recognition and the basic criterions of revenue recognition

    本章介紹了與收入確認相關的若干基本概念，包括確認的含義、收入的性質與定義、收入確認的基礎? ?權責發生制以及收入確認的基本標準。收入確認的基本標準是本章研究的重點。
  12. This dissertation focus on the issues involving revenue recognition, especially some basic aspects, including basic concepts about revenue recognition such as the nature and meaning of revenue, the basis of revenue recognition - accrual basis or cash basis, the basic criterion of revenue recognition, etc. and the issues of several kinds of revenue recognition are also discussed detailedly

    收入確認準則的制訂成為會計界的一大熱點。本文以收入確認為研究重點，主要探討了與收入確認相關的若干基本問題，包括收入確認有關的基本概念，如收入的性質與含義、收入確認的基礎? ?權責發生制還是收付實現制、收入確認的基本標準。
  13. Intel : revenue recognition, p. 54, and the line " deferred income on shipments to distributors " in the balance sheet

    英特爾： 《收入認列》第54頁，及資產負債表中的裝運至分配之遞延收入。
  14. Pratt, chapter 6, review chapter 3, especially pp. 83 - 85, " the principles of matching and revenue recognition ", chapter 4, p. 126 " unearned ( deferred ) revenues.

    英特爾： 《收入認列》第54頁，及資產負債表中的裝運至分配之遞延收入。
  15. The analyses include demand - supply analysis, cost - revenue analysis, game analysis, neo - institutional economics analysis. through these analyses, we disclose the operational mechanism, favorable and unfavorable factors of the informatization of enterprise. in the end, this article analyze the actual condition of the informatization of enterprise in our country, points out existing problems, for example, the overall level of the informatization of enterprise is not high ; the input is not enough ; the required human resource is lacking ; and puts forward some measures to develop the informatization of enterprise in our country, such as improving the recognition of society, devising effective stimulus - commitment mechanism, improving the input, and the efficiency of investment, etc

    最後，文章考察了我國企業信息化的現狀，指出了其中存在的一些問題，如我國企業信息化整體水平不高，且發展不平衡；我國信息化投入資金不足，且投資效益低下；信息化所需人力資源缺乏，等等；並提出了促進我國企業信息化發展的若干措施：通過各種方式提高企業、政府和公眾對企業信息化的認識；對企業各層次人員設計有效的激勵?約束機制，增加企業信息化的動力，減少阻力；進行企業信息化的需求分析和成本收益分析，為科學決策奠定基礎；加大對企業信息化的投入，並努力提高投資效益等一系列措施。
  16. This chapter discusses the responsibilities of management, boards of directors, and audit committees for reliable financial reporting, summarizes key aspects of the auditor ' s responsibility to plan and perform an audit under generally accepted auditing standards, and describes procedures that the auditor may find dffective in limiting audit risk arising from improper revenue recognition

    本章討論了與收入確認有關的審計問題，重點是收入確認有關的審計程序。第五章收入確認準則的制定。本章結合目前國際上關于收入確認準則制定的現狀，探討了收入確認準則的制定問題。
  17. Under what circumstances would managers have the incentive to manipulate the timing of revenue recognition ? how would they do it ? what risks are involved

    了解在何種情境下有動機去操縱收入認列時點?如何操縱?包括何項風險
  18. So i point out the shortages of this draft and make suggestions on the scope of the standard to be applied, recognition of segments, segment revenue ' s components, segment expense ' s components, vertical segment and the time to disclosure of segment information

    本文主要對分部報告準則的適用范圍、分部的劃分、分部收人的定義及內容、分部費用的定義及內容、垂直分部的處理和分部報告的披露期間等問題提出自己的建議。
  19. Recognition of revenue

    收入的確認
  20. Revenue usually is the largest single item in financial statements and studies indicate that revenue recognition is the single largest category of financial statement restatements. consequently, issues involving revenue recognition are among the most important. and the most difficult. that standard setters and accountants face. recently, early revenue recognition has received the attention of standard setters

    收入通常是企業財務報表中的最大的一個項目。與收入確認有關的問題是會計準則制訂者和會計人員面對的最為重要，或許也是最為困難的問題之一。近年來全球證券市場上出現的眾多財務舞弊案中，利用收入確認做文章的不在少數。
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