財務會計原則 的英文怎麼說

中文拼音 [cáiwùkuàijìyuánzé]
財務會計原則 英文
financial accounting principles
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 原 : Ⅰ形容詞1 （最初的; 原來的） primary; original; former 2 （沒有加工的） unprocessed; raw Ⅱ動詞（原...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 財務 : finance; financial affairs
  1. Management accounting is not governed by generally accepted accounting principles while financial accounting is restricted by gaap

    管理會計不受公認會計原則的制約，而財務會計受公認會計原則的限制。
  2. I have audited the attached financial statements which have been prepared in accordance with accounting principles generally accepted in hong kong

    我已完成審計附載按照香港公認會計原則制備的財務報表。
  3. I have audited the attached financial statements which have been prepared under the generally accepted accounting principles in hong kong

    我已完成審計附載的財務報表。該財務報表是按照香港公認會計原則編制。
  4. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  5. In order to guide accountants in preparing financial statements with the characteristics ot reliability, understandability and com ? parability, we need a well - defined body of accounting assump ? tions and principles

    為了指導會計人員編制具有可靠性，易懂性，可比性的財務報表，我們需要一套界定明析的會計假設及會計原則。
  6. Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. the recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.

    當然，全面收益的確認與計量問題又是十分復雜的，它不僅涉及到財務會計理論的方方面面，如歷史成本原則、實現原則、相關性和可靠性等，也觸及當前許多會計難題，如衍生金融工具會計、物價變動會計、無形資產會計以及外幣報表折算等。
  7. The term " business accounting affairs " shall mean the handling of business accounting affairs pursuant to the generally accepted accounting principles and preparation of financial statements based thereon

    商業會計事務，謂依據一般公認會計原則從事商業會計事務之處理及據以編制財務報表。
  8. The sub - committee reviews the hkma s financial statements, and the composition and accounting principles adopted in such statements. it also examines and reviews with both the external and internal auditors the scope and results of their audits

    審核委員會負責審查金管局的財務報表，以及編制財務報表所採用的組成項目與會計原則，並會連同外部及內部審計師審查及檢討其審計范疇與結果。
  9. Comparing with the old basic accounting standard, the new one has developed in many aspects : the property and status of the basic accounting standard are more explicit, the expression of objectives of financial reporting is more scientific, the expression of accounting principles is more refined and precise, the basic accounting standard generally constitute accounting elements and add the part of accounting measurement

    摘要新的《企業會計準則基本準則》與原基本準則相比，主要在以下方面有了新發展：基本準則的性質與地位更加明確；財務會計報告目標的表述更加科學；會計核算一般原則的表述更加精練和準確；對會計要素從總體上加以規范；增加了會計計量部分。
  10. Financial accounting principles

    財務會計原則
  11. Financial accounting standard board put forward a proposal for a principles - based approach to u. s. standard setting and proposed to apply principles - based approach to accounting standard setting in the us

    美國財務會計準則委員會發表了題為「美國會計準則制定應以原則為基礎的建議」的研究報告，建議美國會計準則制定應以原則為基礎。
  12. Although both preparing and auditing financial statements need to apply the concepts of materiality, the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures. because, the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements, but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement

    財務會計中財務報表的編制，以及審計中財務報表的查核，都需要運用重要性概念；但財務會計中重要性原則的運用，主要是用於過濾篩選不重要的會計數據，以節約信息生產成本，並增強報表的可理解性；而審計中重要性原則的運用，則是為了辨識重大會計信息，以控制審計風險，並有效率且有效果地完成審計任務。
  13. Meanwhile, the role of materiality principle implemented in financial accounting system plays both positive and negative function

    此外，財務會計中重要性原則的運用，同時兼具積極作用及消極作用。
  14. But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure

    從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。
  15. As international practice the principle of the stability of our financial accounting in the reform process had once been the theory and practice for a wide range of and

    作為國際慣例的穩健性原則在我國財務會計改革過程中曾一度引起理論界和實務界廣泛的爭議。
  16. The prudence principle is one of the important principles that must be followed in financial accounting theory and practice

    摘要穩健原則是財務會計理論與實務必須遵循的重要原則之一。
  17. This paper introduces america ' s accounting for corporate divestitures - accounting principles, accounting dealing methods, the definition of " measuring date " and " disposal date ", the determination of gain or loss, the scope of costs directly or indirectly related to the disposal, income taxes paying and financial reporting methods, and put forwards some advice on the accounting for our enterprises ' divestment at present

    摘要本文介紹了美國關于公司剝離的會計原則、會計處理方法， 「計量日」和「處置日」的定義，剝離損益的確認原則，資產處置的成本的范圍，剝離收益稅和財務報表方面的規定；最後對我國當前企業資產剝離的會計處理提出了一些建議。
  18. Audit : an examination of transactions and financial statements made in accordance with generally accepted auditing standards

    審計：對依據公認會計原則編制的財務報表進行的一種檢查。
  19. In order to guide accountants in preparing financial statements with the characteristics of reliability, understandability and comparability, we need a well - defined body of accounting assumptions and principles

    為了指導會計人員編制具有可*性、易懂性、可比性的財務報表，我們需要一套界定明晰的會計假設及會計原則。
  20. In order to guide accountants in preparing financial statements with the characteristics of reliablility, understandablility and comparablility, we need a well - definded body of accounting assumptions and principles

    為了指導會計人員編制具有可靠性、易懂性、可比性的財務報表，我們需要一套界定明晰的會計假設及會計原則。
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