慣例報表 的英文怎麼說

中文拼音 [guànlìbàobiǎo]
慣例報表 英文
convention statements
  • 慣 : Ⅰ動詞1 （習以為常 積久成性; 習慣） be used to; be in the habit of 2 （縱容; 放任） spoil; indulge...
  • 報 : Ⅰ動詞1 （告知; 報告） report; declare; announce 2 （回答） reply; respond; reciprocate 3 （答謝）...
  • 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
  • 慣例 : convention; usual practice; customary rule; customs and usages; routine
  • 報表 : report forms; forms for reporting statistics, statements and reports; journaling; journal sheet
  1. 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。
  2. Study on some accounting problems of china consolidated statements : combination range of consolidated accounting statements ; partnership and proportionate consolidation method ; research on pooled price deviation ; research on consolidated income tax ; research on consolidated cash - flow statement ; research on limitation and implement ways of consolidated accounting statements

    合併范圍、合營企業與比例合併法、合併價差、合併報表所得稅、合併現金流量表等等這些問題都可借鑒國際慣例，結合我國的實際情況加以改進和完善。本章第六部分對合併報表的局限性及彌補辦法進行了研究。
  3. Finally, by considering the situation of our country and the international tradition of the consolidated financial statements, the author thinks we should select the entity theory as the theory base of preparing the consolidated financial statements

    此外，還討論了三大合併理論外比較常見的合併理論? ?母公司延伸觀。最後，結合我國的國情並考慮合併會計報表發展的國際慣例，筆者認為我國應該選擇主體觀作為編制合併會計報表的理論基礎。
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