standard accounting practice 中文意思是什麼

standard accounting practice 解釋
標準會計準則
  • standard : n 1 標準，水準，規格，模範。2 旗；軍旗，隊旗；【徽章】標幟，標記；旗標，象徵。3 【植物；植物學】...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • practice : n 1 實行，實踐，實施；實際；實用；做法，技術。2 習慣，慣例，常規。3 練習，演習，實習，實驗；老練...
  1. Remarks : 1. basis of preparation the interim accounts are prepared in accordance with statements of standard accounting practice no. 25 " interim financial reporting " issued by the hong kong society of accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準未經審核綜合中期帳目乃根據由香港會計師公會所頒布之會計實務準則第25號中期財務報告及香港聯合交易所有限公司創業板證券上市規則之要求而編制。
  2. Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method, origination way and equity structure ; non - controlling interest, position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements. some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements

    結合第二章合併會計報表理論框架的分析，筆者認為在討論制定我國合併報表具體會計準則時，應格外關注以下問題：應關注聯營法，考慮其適用性；應關注實體理論，可考慮採取以實體理論為主的作法：應考慮到企業集團業務的發展趨勢，力求對各種具體業務問題作出明確的指南。
  3. But, since from last century since 90 ' s, because of the research for the financial accounting realm, especially for the establishment and perfect search of the financial accounting standard system, drew on a lot of researcher ’ s concerns, also a certain extent caused the management accounting theories research is still not normative, the whole subject ’ s construction sank into " what should one do ". the theories comes from practice, and the practice can proved the theories correct, only by so, then can create and develop the management accounting practice

    會計學科在我國一向是偏重於規范研究的，但由於上個世紀90年代以來，對財務會計領域的研究，特別是對財務會計準則體系的建立與完善的研究，吸引了學術界太多的關注，在一定程度上也導致了管理會計理論研究至今仍不規范，整個學科建設陷入「何去何從」的尷尬境地。理論來源於實踐，並且必須要回到實踐中去用實證法加以驗證，只有這樣，才能創造與發展管理會計實踐。
  4. Remarks : 1. basis of preparation the unaudited consolidated quarterly accounts the quarterly accounts are prepared in accordance with hong kong statements of standard accounting practice hkssap no. 25interim financial reporting and the requirements of the rules governing the listing of securities on the stock exchange of hong kong limited

    備注： 1 .編制基準未經審核綜合季度賬目季度賬目乃根據由香港會計實務準則香港會計實務準則第25號中期財務報告及根據香港聯合交易所有限公司證券上市規則之要求而編制。
  5. The objective reasons are as follows : the uncertainty and the variety of measurement o f the accounting object, the variety of accounting practice, the complexity of involved interest, the development of accounting standard being not synchronizing with the development of accounting practice, information asymmetry, and the public contractual characteristics of accounting standard, etc. the subjective reason is the interest motive

    會計對象的不確定性、計量屬性的多樣性、會計實務的多樣性和涉及利益的復雜性、會計準則發展與會計實踐發展的不同步性、信息不對稱性、會計準則的公共契約性等是其客觀原因；利益動機則是其主觀原因。
  6. 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。
  7. Statement of standard accounting practice

    會計實務準則
  8. Standard accounting practice

    標準會計準則
  9. Figures restated as a result of the adoption of the new statement of standard accounting practice 12 : income taxes

    根據最新會計實務準則第12號：收入稅作調整后的數字
  10. Basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice issued by the hong kong institute of certified public accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會頒布之會計實務準則及聯交所創業板證券上市規則創業板上市規則之披露規定而編制。此等財務報表乃根據歷史成本法編制。
  11. Remarks : 1. basis of preparation the consolidated quarterly accounts are prepared in accordance with statements of standard accounting practice no. 25 " interim financial reporting " issued by the hong kong institute of certified public accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準未經審核綜合季度帳目乃根據由香港會計師公會所頒布之會計實務準則第25號中期財務報告及香港聯合交易所有限公司創業板證券上市規則之要求而編制。
  12. Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice " ssap " issued by the hong kong society of accountants " hksa " and are prepared under the historical cost convention

    備注： 1 .編制基準此等財務報表乃按照香港普遍采納之會計政策及遵照香港會計師公會頒布之會計實務準則而編制，編制時乃採用歷史成本法。
  13. Based on researching the historical evolvement of accounting statements, this paper analyzes the historical reasons for the diversion of accounting statement focus, explores the developing tendency of accounting theory and practice in the new environment and points out that it is inevitable to reestablish the center - of - gravity position of balance sheet in the new accounting standard for business enterprises

    筆者在追溯會計報表歷史演進的基礎上，深刻地分析了會計報表重心轉移的歷史原因，指出在新的環境下會計理論和實務的發展趨勢以及我國在新的會計準則中重新確立資產負債表重心地位的必然性。
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