statement in the instrument 中文意思是什麼

statement in the instrument 解釋
票據或證券上的記載事項
  • statement : n. 1. 陳述，聲明，聲明書。2. 【法律】供述；交待。3. 【商業】貸借對照表；（財務）報告書。
  • in : adv 1 朝里，向內，在內。 A coat with a furry side in有皮裡子的外衣。 Come in please 請進來。 The ...
  • the : 〈代表用法〉…那樣的東西，…那種東西。1 〈用單數普通名詞代表它的一類時（所謂代表的單數）〉 （a） 〈...
  • instrument : n 1 儀表，儀器 〈cf tool implement〉。2 樂器 （＝musical instrument）。3 【法律】證件，證券，文件...
  1. 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」 。
  2. Basic black - box testing and white - box testing are successfully carried out. in white - box testing, the statement coverage and branch coverage are achieved ; static analysis and dynamic analysis are also implemented. the static analysis mainly used to generate flow graph while the dynamic analysis serves program instrument, technique realization object, subprogram and the detailed coverage and the calculation of operation time of the documents

    原型系統實現了基本的黑盒和白盒測試，其中白盒測試實現了語句和分支覆蓋;實現了匯編測試的靜態分析和動態分析，靜態分析主要是生成程序的流程圖，動態分析主要是利用程序插樁技術實現語句和分支覆蓋率及在多個測試用例驅動下的綜合覆蓋率的計算和運行時間及內存使用情況的統計。
  3. The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6

    筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。
分享友人
分享到 Line

分享到臉書