current-value accounting 中文意思是什麼

current-value accounting 解釋
時價會計
  • current : adj. 1. 通用的，流行的。2. 現在的，現時的，當時的。3. 流暢的；草寫的。n. 1. 水流；氣流；電流。2. 思潮，潮流；趨勢，傾向。3. 進行，過程。
  • value : n 1 價值；重要性；益處。2 估價，評價。3 價格，所值；交換力。4 （郵票的）面值。5 等值；值得花的代...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are cla ified as current a ets and are recorded at face value

    能在下一個會計年度或下一個經營周期收回和轉換成現金的應收票據，歸入流動資產，並按面值入帳。
  2. Current value accounting

    現行價值會計
  3. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
  4. Quantification and value of human resource has been a tough world topic. its resolution is related with the quantification and distribution of production elements by their contribution. its resolution is also related with the adoption of human resource accounting into current financial and accounting system

    人力資源價值及其計量一直是一個國際性的難題，這一難題的解決關繫到生產要素按貢獻價值進行量化與分配的問題，也關繫到人力資源會計納入現行財務會計體系的問題。
  5. Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field. under the market economic condition, based on historical cost principle, the current accounting should use the following methods, equity - method, the method of cost or market prices are getting lower, lower, mothod of cost or net realizable value of gething lower and lower, and future discounted cash - flow model etc, in order to solve the new problems which will happen in the future

    文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。
  6. Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value

    能在下一個會計年度或下一個經營周期收回和轉換成現金的應收票據，歸入流動資產，並按面值入帳。
  7. Important differences exist between the old debt restructuring accounting standards and the revised one. the revised standard required that the debtor should recognize the balance between the actual amounts of settlement and the book value of the debt in the capital reserves, rather than as the current earning

    新準則與舊準則最大的區別，是放棄了公允價值計量法和要求債務方將通過債務重組獲得的利益計入資本公積，而不能計入當期損益。
  8. The difference between the actual payment and the current value of the purchase price shall be included in the current profits and losses within the credit period, unless it shall be capitalized in accordance with the accounting standards no. 17 - borrowing costs

    實際支付的價款與購買價款的現值之間的差額，除按照《企業會計準則第17號- -借款費用》應予資本化的以外，應當在信用期間內計入當期損益。
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