核算股 的英文怎麼說
中文拼音 [hésuàngǔ]
核算股
英文
billing subsection-
Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies
摘要子公司的財務控制問題日顯突出，解決的對策是：建立科學的子公司股權控制結構；加強對子公司進行授權控制；建立科學的責任預算制度；制定科學的財務報告制度；利用現代化的信息網路系統，建立經營業務結算網、會計核算網和網上銀行結算系統；完善對子公司的考核指標體系；向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計，實現對子公司的財務監督。When the aggregate total of margin financing [ for that type of security ] in securities business money lending, in the margin trading market, and in securities settlement financing by securities finance enterprises as referred to in the preceding paragraph exceeds 20 percent of the listed shares or number of beneficiary units of that type of security, the remainder under the limit shall be distributed proportionally ; the distribution method shall be drafted by the tsec and submitted to the competent authority for final approval
前項辦理證券業務借貸款項與信用交易市場及證券金融事業辦理有價證券交割款項之融資餘額合併計算超過該種證券上市股份或受益權單位數之百分之二十時，應依比例分配所餘額度，其分配方式由證券交易所擬訂，並報主管機關核定。How does partner make over share to answer business accounting
股東轉讓股份應怎樣核算？Where the actual payments of the investments in shares include dividends declared by the investee company, that portion of the dividend should be accounted for as a temporary payment and disclosed under other receivable in the books of the investing company
股票投資實際支付的款項中有已發放未支出的股利的，應將這部分股利作為暫付款項，通過其他應收款帳戶核算。Where the cost includes an element of dividend declared or in ? terest accrued, that portion relating to the dividend and inte ? rest shall be accounted for as a temporary payment and dis - j closed under other receivable
實際支付的股利含有已宣告發放的股利或者應計利息的，應將這部分股利或者利息金額作為暫付款項，通過其他應收款帳戶核算。The company comprises 13 sole subsidiaries, 5 share - holding subsidiaries, 1 property management company, 1 hospital, 1 division attached to the head - office and 1 overseas company with 5 regional representative offices
下設13個全資子公司、 5個控/參股公司、 2個獨立核算單位、 2個分公司、 1個海外公司、 5個海外辦事處。Impose computer graph technology to make electronic vehicle tallies, in addition, the concept of virtual rail track is proposed based on the electronic vehicle board with the help of computer graphics, in order to realize intuitionistic simulation on vehicle scheduling, and to configure resources
通過對趟車盈虧核算和修正核算演算法進行比選。利用計算機圖形技術生成電子車牌，並在此基礎上提出虛擬股道設想，實現直觀的車輛模擬調度，指導資源配置。While a group enterprise is an enterprise organization formed by controlling and dependant companies on the basis of the property connection among them, such a relation should be an important starting point for the study of a group enterprise. this part studies the legal regulation between controlling and dependent companies and states that relevant institutions and rules concerning notifying obligation of share holding and restraint of cross - shareholding should be set up and applied when the controlling relation is formed. and accounting discipline between controlling and dependent companies should be complemented
既然企業集團是一種以控制公司和從屬公司之間的聯系為基礎形成的企業組織體，那麼就應當以控制公司和從屬公司關系為重要的切入點著手研究企業集團，本部分對控制企業與從屬企業之間的法律協調進行研究，提出在形成控制企業與從屬企業關系時，應當設置控股的告知義務和相互持股限制的有關制度或規則;完善控制公司和從屬公司間的會計核算;在保障控制公司和從屬公司關系的經濟功能的基礎上，制定調整控制公司和從屬公司關系的法律規范，以解決控制公司和This paper analysis the reason in the level of cost and rules, build a model to test the financing cost of capital of listed companies, compare of the cost of equity financing and debt financing directly, prove the cost of equity financing is lower than debt financing in current period. because equity financing should be improving the capital structure of china ' s listed companies, equity financing is the first choice to the listed companies, another reason of the choice is the risk aversion of the manager to the hard constrained control of debt financing, but the soft constrained control of equity financing, hence the intensity of the equity financing
本文從成本和制度層面對上市公司股權融資偏好的原因進行分析，建立了我國上市公司的融資資本成本核算模型，直觀地比較了股權融資及債權融資的成本，證明在我國現階段股權融資的成本更低，而且由於股權融資可以明顯改善公司資本結構，所以中國上市公司的股權融資偏好是其理性選擇，另外我國上市公司的經營管理層厭惡債權融資還本付息的硬約束，更傾向于股權融資的軟約束，也加強了股權融資偏好的強度。Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee
本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。So it must select suitable industry to invest or withdraw its capital according to the basic orientation of the national industry policy in order to incarnate the intention of government " s control. on the other hand, as a market investor with independent accounting, self - management, assuming sole responsibility for its profits or losses, the company must base itself upon the market, establish consciousness of competition, rely on market measures so as to pursue the maximum benefit of capital
作為政府投資主體，公司的經營管理對象是國有資產的產權或股權，公司運作需依據國家產業政策的基本導向，選擇適宜的進入與退出方向，充分體現政府的調控意圖；作為獨立核算、自主經營、自負盈虧的市場投資主體，公司需要立足市場，樹立競爭意識，依靠市場化手段，追求資本效益最大化。On accounting of long - term investment as stockholders
中關于長期股權投資核算的不同看法Article 7the price of a long - term equity investment measured by employing the cost method shall be included at its initial investment cost
第七條採用成本法核算的長期股權投資應當按照初始投資成本計價。Long - term equity investments should be accounted for using the cost method or the equity method as appropriate to the specific circumstances of an enterprise
二）企業的長期股權投資，應當根據不同情況，分別採用成本法或權益法核算。Shares investment and other investments shall be accounted for by cost method or equity method respectively, in accordance with different situation
股票投資和其他投資應當根據不同情況，分別採用成本法或權益法核算。This paper utilizes decision theory, cybernetics and system according to function and the characteristic of the state - owned group financial accountant of holding company to discuss and worth related theories such as theory, is close to combine the reality of the state - owned group financial management and accounting information system of holding company, adopts to determine the nature, is with ration, sum up the method of deducing, enumerate case layer upon layer further, record system and processing for the state - owned systematic essential factor, system hierarchy of control and classfication in the group accounting information system of holding company to handle system, combined accounting form and accounting accounting center, information transmit the related problems such as system have carried out the thorough research of overall system, inference makes the modern systematic structural frame of the state - owned group accounting information of holding company that perfected scientifically, and reach following conclusion : first, accounting information is that the key, accounting information system of the information of business management is the strong support system of enterprise decision
外部競爭和內在要求的雙重壓力都表明企業集團構建科學完善的會計信息系統十分必要和迫切。本文根據國有控股企業集團財務會計的特點與職能，運用決策論、控制論、系統論和價值論等相關理論，緊密結合國有控股企業集團財務管理和會計信息系統的實際，採用定性與定量相結合、歸納推斷的方法，層層深入，列舉案例，對國有控股企業集團會計信息系統中的系統要素、制度控制體系、分類記載體系、加工處理體系、合併會計報表、會計核算中心、信息傳遞體系等相關問題進行了全面系統深入的研究，推論出科學完善的現代國有控股企業集團會計信息系統的構架，並得出如下結論：第一，會計信息是企業管理信息的核心，會計信息系統是企業決策的強有力的支持系統。The approach to the combination of financial statement should be thought as a special way or manner to solve the accounting question that follows the business merger & acquisition. it could be thought as a result of dealing with the challenge of the change of the company property right, too
合併報表會計方法可看作是為了解決取得控股權合併方式下企業合併所帶來的會計問題? ?編制合併會計報表所涉及的手段、方式或法則，是現代會計應對產權關系變化帶來的挑戰，對傳統的編制會計報表具體核算方法的一種拓展，是會計核算方法的一個特殊分支。This paper introduces two methods for accounting the long - term stock investment, and by using the actual examples, illustrates the conversion entry and relevant accounting treatment in the transformation from the cost method to the equity method
介紹了長期股權投資核算的兩種方法，並以實例說明了成本法轉權益法時的轉換分錄和相關賬務處理。Article 8a long - term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall, in accordance with articles 9 through 13 of these standards, be measured by employing the equity method
第八條投資企業對被投資單位具有共同控制或重大影響的長期股權投資，應當按照本準則第九條至第十三條規定，採用權益法核算。The equity method may also be used in accounting for invest ? ments where an enterprise ' s investment exceeds 20 % of the total capital or total share capital of the invested enterprise and qinnificance influence can be exercised over its management
當企業的投資站被投資企業資本總額或者股本總額20 %以上，且企業對被投資企業的經營管理具有重大影響力時，投資核算也可以採用權益法。分享友人