change in accounting principle 中文意思是什麼

change in accounting principle 解釋
會計原則變更
  • change : vt 1 改變，變更，變換，變革。2 交換；兌換；把（大票等）換成零錢；把（支票等）兌成現金。3 換（車、...
  • in : adv 1 朝里，向內，在內。 A coat with a furry side in有皮裡子的外衣。 Come in please 請進來。 The ...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • principle : n. 1. 原理，原則。2. 主義；政策；〈常 pl. 〉道義；節操。3. 本質，本體，根源；本原，源泉。4. 本性，本能；天然的性能；天賦的才能；動因，素因。5. 【化學】素，要素；精。
  1. Since the reform and open policy was executed, along with 1988, 1994, 1998 " s three great changes of government functions, as well as the socialism market economy system was built and perfect step by step, the government " s guiding ideology to the economy management, the guidance principle and method to finance and accounting management work occurred deep change, the state - owned enterprise breaking off relations with the competent department, the scientific research unit turned, and the education system reformed put into effect in succession, the step that government " s manages changing from concreting economic behavior to macroscopic management passes quicken. tax revenue system, finance and accounting system, budget system and national treasury are concentrated and are paid the system and the government purchases all reformation such as system etc, and give the finance and accounting management work of government department to have poured into the new content

    改革開放以來，隨著1988年、 1994年、 1998年三次政府職能的重大轉變，以及社會主義市場經濟體制的逐步建立和完善，政府部門無論是對經濟管理工作的指導思想和具體內容，還是對財會管理工作的指導原則和方法都發生了深刻變化，國有企業與主管部門脫鉤，科研單位轉制、教育體制改革相繼出臺，政府由管理具體的經濟行為向宏觀管理過渡的步伐逐步加快；稅收制度、財會制度、預算制度、國庫集中支付制度、政府采購制度等各項改革，給政府部門的財會管理工作注入了新的內容。
  2. In order to adapt to new circumstance, traditional accounting, which based on accrual basis, historical cost, realization principle, must undergo fundamental change from mainly confronting past to primarily facing future so as to raise predictive value of accounting information

    鑒於此，在新經濟條件下，研究會計的不確定性，具有重要意義。本文共分五部分。第一部分：導論。
  3. Opinion 20 previously required that such a change be reported as a change in accounting principle

    之前的建議書20號要求這樣的變更應該確認為會計原則變更。
  4. Statement 154 requires that a change in method of depreciation, amortization, or depletion for long - lived, nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle

    第154號公告要求，折舊方法，分攤方法或者對長期非財務資產的損耗的變更應該視為由會計原則變更而導致的會計估計的變更。
  5. In chapter two, starting from the extroversive characteristic of business behavior, it expatiates the motivation of the accounting standards setting based on the coase law and the analysis of the cost benefit. it derives that the accounting standards setting is a policy arrangement that will reduce the expense of commodity exchange. when the benefits of the accounting standards setting is over the commodity cost, change of the principle becomes the driving force of the accounting standards setting

    第二章從企業行為的外部性出發，運用科斯定理和成本效益分析闡述了會計準則制定的動因，認為會計準則的制定是一種能降低交易費用的制度安排，並且在制定會計準則的效益大於成本時，變遷主體就會有制定會計準則的動力。
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