財務會計標準 的英文怎麼說

中文拼音 [cáiwùkuàijìbiāozhǔn]
財務會計標準 英文
fas financial accounting standard
  • 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...
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 財務 : finance; financial affairs
  • 標準 : （衡量事物的準則; 榜樣; 規范） standard; criterion; benchmark; pip; rule; ètalon （衡器）; merits
  1. The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision

    本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。
  2. In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting

    摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。
  3. Fasb federal accounting standards boar

    美國財務會計標準委員會第
  4. The declaration of such a dividend by a private sector group of companies is likely to be in contravention with the companies ordinance. after years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念（ resourceaccounting ）多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  5. After years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years. these clear and fair accounting standards have provided the modern tools to develop the next generation of international culture in public finance management

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念resource accounting多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  6. 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。
  7. Financial accounting standards board

    財務會計標準委員會
  8. Although the fasb permits both the indirect and the direct methods, it prefers the direct method

    盡管美國財務會計標準委員會允許直接法和間接法這兩種方法，但是它傾向于直接法。
  9. Gaap - generally accepted accounting principles. rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement

    公認會計準則-是一套由財務會計標準委員會建立的準則，規定如何建立財務報表，如資產負債表和收益表/損益表
  10. On a broader scale, since mainland investors have to fully abide by hong kong laws and comply with our existing financial accounting standards, mainland enterprises and management personnel will naturally get better acquainted with our rule of law, legal system and corporate culture. this will also help encourage other mainland enterprises to strengthen their governance standards

    除了為香港帶來更多的商機，內地的投資者需要完全遵守香港的法律，及符合現行財務會計標準，促使國內企業及管理人員對我們的法治精神、法律制度及企業文化有更深入的認識，亦有助推動其他內地企業提升他們的管治水平。
  11. The publication of ias. 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements

    1修訂稿的發布標志著iasb與美國財務會計準則委員會（ fasb ）聯合進行的財務報表列報相關內容的復核和協調項目第一階段的完成。
  12. It ’ s a realistic choice for china ’ s commercial banks share - equity remolding and listing overseas to gradually introduce the internationally general - purpose financial accounting principles, the transparency standards to china ’ s markets, and to guide china ’ s commercial banks to realize reformation and reorganization

    逐步將國際上通用的財務會計準則、透明度標準納入中國市場，引導我國商業銀行改革重組，是我國商業銀行股份制改造並實現境外上市的現實要求。
  13. This research includes saspects, namely the basic theory of accounting of cash flow statement, construct index system of cash flow statement, analysis the cash flow statement, empirical analysis about integration situation of cash flow statement of listed companies

    研究工作主要從五個方面展開：美國財務會計準則第95號? ?現金流量表的研究及思考；對我國現金流量表準則的思考與改進；構建現金流量分析指標體系；現金流量分析；上市公司現金流量總體狀況實證分析。
  14. The first part is about the standard, which is used to separate tax accounting from financial accounting ; in particular the standard is the relationship between tax accounting and financial accounting. according to the former analysis, a conclusion is drawn : the differences between tax accounting and financial accounting derive from the tax regulations and accounting principles

    首先說明本文採用的劃分稅務會計模式的標準是依據財務會計與稅務會計的關系，由此分析得出稅務會計與財務會計差異的根源來自稅收法規與會計準則的不同，其次介紹了稅務會計模式的構成及其影響因素分析。
  15. The top priority for reform should be restoring the rights of affected shareholders and lenders to sue managers and auditors for false or misleading reporting

    會計標準革新的關鍵在於恢復利益受到侵害的股東和債權人就有誤導性的財務報告對管理者和審計人員提出起訴的權利。
  16. New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective

    新準則在內容上有六大創新：即會計目標融決策有用論與受託責任論為一體；權責發生制確定為財務會計的一項基本假定；單獨系統地明示會計信息質量要求；利得、損失首次納入財務報表要素；全面系統規定會計計量屬性；以會計假設、目標和對象為起點構建在本準則。
  17. Standard guide for financing and financial accountability of medical transportation systems

    醫療傳輸系統的財政和財務會計責任標準導則
  18. Concerned the 5 points of market economy, author point out that it ' s very difficult for chinese corporations to satisfy points 2 and 3. in fact, point 2 imposes an accounting standard higher than that of economy country, and in china on transformation from centrally planned economy to market economy, it ' s inevitable for an enterprise ' s production costs and financial situation be sisnificantly distorted, which is originating from non - market economy

    作者論述了歐盟針對我國的市場經濟五條標準中我國難于達到其中第二及第三條：第二條對中國提出了高於市場經濟國家的會計標準要求；第三條則是我國在由計劃經濟向市場經濟轉軌過程中難以避免使企業的生產成本和財務狀況不受到源自非市場經濟體制的明顯扭曲。
  19. After years of toil, auditing firms are still wrestling to reconcile america ' s rules - based gaap ( generally accepted accounting principles ) with their international counterpart, ifrs ( international financial reporting standards ), which rely more on broad principles

    雖然經過了數年的苦鬥，審計公司之間仍然糾纏於美國制定的所謂「公認會計準則」 （ gaap ）和基於更廣闊準則的「國際財務報告標準」 （ ifrs ） ，到底熟優熟劣的問題上。
  20. Pre - activity cost control method employing the theory and method of financing accounting cost control and combining with the reality of liaohe oilfield, we propose the eight preparations for developing crude oil cost control regulations and crude oil fixed cost controlling method and operating cost controlling method. the fixed cost will be controlled mainly by the method of budget controlling method while six out of the fifteen operating cost will be controlled by pre - activity control and the remaining nine operating cost will be pre - activity controlled by flexible budget method

    事前成本控制方法。主要是應用財務會計成本控制理論和方法，結合遼河油田實際，研究提出了制定原油生產成本控制制度前應做的八項準備工作，制定了遼河油田原油固定成本控制方法和操作成本控制方法。固定成本主要是採用預算控制方法，操作成本主要是對15項操作成本中的6項採用標準成本進行事前控制，對15項操作成本中的其他9項採用彈性預算方法進行事前控制。
分享友人
分享到 Line

分享到臉書