statement item 中文意思是什麼

statement item 解釋
定期申領物品
  • 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。
  • item : n. 1. 條，條款，項目，品目，細目。2. （新聞的）一條，一則；（戲劇的）節目。adv. 〈逐條列舉時開頭用〉又，同上。
  1. Vertical analysis shows the relationship of each item in a finan ? cial statement to its total assets on the balance sheet and net sales on the income statement

    縱向分析揭示了財務報表各項與整體的關系。這里的整體指資產負債表的總資產和損益表的凈銷售收入。
  2. Horizontal analysis, for example, a comparative financial state ? ment, shows the dollar amount and the percentage change in each financial statement item from one period to the next

    橫向分析如比較財務報表揭示了財務報表各項從上到下期的金額變動和百分比變動。
  3. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  4. Change the selector statement for our content adapter so that it matches one item, the adjustername

    更改用於我們的內容適配器的選擇程序語句，以便它能夠與款項adjustername匹配：
  5. The net profits of the combined party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement

    被合併方在合併前實現的凈利潤，應當在合併利潤表中單列項目反映。
  6. Article 106 where the applicant has made a statement on deposit of the sample of biomaterial in accordance with the patent cooperation treaty, he / it shall be deemed to have met the requirements in item ( 3 ) of article 25 of these rules

    第一百零六條申請人按照專利合作條約的規定，對生物材料樣品的保藏已作出說明的，視為已經滿足了本細則第二十五條第（三）項的要求。
  7. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement

    壞帳準備金在會計報表中作為應收帳款的備抵項目列示。
  8. 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。
  9. Without prejudice to the clause immediately above, you must raise any objection to an item in your billing statement by written notice to tdc which must contain reasonable details of your objection within 7 calendar days after the issue of the billing statement to you

    在不損害上述規定的原則下，閣下提出反對須在賬單發出的7日內向貿發局就賬單內的某一項收費提出書面反對通知書（該通知書須列出閣下反對的合理詳情） 。
  10. Without prejudice to the clause immediately above, you must raise any objection to an item in your billing statement by written notice to tdc ( which must contain reasonable details of your objection ) within 7 calendar days after the issue of the billing statement to you

    在不損害上述規定的原則下，閣下提出反對須在賬單發出的7日內向貿發局就賬單內的某一項收費提出書面反對通知書（該通知書須列出閣下反對的合理詳情） 。
  11. Article 9 the investor, with the intention to substantially control the listed company by means of contract transfer, after having received the approval in accordance with item （ 1 ）, item （ 2 ）, item （ 3 ） and item （ 4 ） in article 8, shall submit the acquisition statement and the related documents to china securities regulatory commission, and after the check and approval by china securities regulatory commission, conduct stock transfer confirmation procedures, transact registration transfer procedure in securities registration and clearing institutions

    第九條投資者擬通過協議轉讓方式構成對上市公司的實際控制，按照第八條第（一） 、 （二） 、 （三） 、 （四）項的程序獲得批準后，向中國證監會報送上市公司收購報告書及相關文件，經中國證監會審核無異議後向證券交易所辦理股份轉讓確認手續、向證券登記結算機構申請辦理登記過戶手續。
  12. 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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