economic accounting basis 中文意思是什麼

economic accounting basis 解釋
經濟核算制
  • economic : adj. 1. 經濟學的；經濟（上）的；實用的。2. 〈罕用語〉經濟的，節儉的。3. 〈委婉語〉故意隱瞞的。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • basis : n. （pl. bases ）1. 基礎；基底；臺座；【地質學；地理學】坡基。2. 根據，基準。3. 主要成份；主藥。4. 【數學】基。
  1. Government accounting which completely based on cash basis has not been adapted to times, for this reason, introduce accounting on accrual basis or amendatory accrual basis is necessary to economic reform

    政府會計完全以收付實現制為確認基礎，已越來越力不從心，引進權責發生制或修正的權責發生制已成為改革的必然趨勢。
  2. The dissertation begins with the further discussion attributions of the economic contract, and comparing the economic contract with the ordinary economic contract and financial instruments, i think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory

    本文共分四部分：本文首先對衍生金融工具的經濟屬性進行了較為深入的探討，並將其與一般經濟合約和基本金融工具進行了比較分析，認為衍生金融工具本質上是一項經濟合約，具有所有經濟合約所具有的共性，衍生金融工具的會計處理應建立在對履行中合約的會計處理基礎之上，否則對衍生金融工具的會計處理就會缺乏理論基礎。
  3. Accounting as the basis of economic management is the footstone of socialism market economy

    摘要會計作為經濟管理工作的基礎，是社會主義市場經濟的基石。
  4. Then we set up the mathematical model to calculate the excess number of patient and death on the basis, and the application of those methods on accounting of economic loss due to health impact also be expatiated, such as willing to pay ( wtp ), value of statistics life ( vosl ), value of life year ( voly )

    在此基礎上建立了計算超額患病與死亡的數學模型，並闡述了支付意願法、統計生命價值法、統計生命年價值法在健康損失價值核算上的應用。
  5. The courses include politics, chinese, mathematics, english, information technology and application, physical education and health care, art appreciation, preliminary accounting, management of transport enterprises, overview of logistics, financial management, the basis of economic laws, storage and transport, accounting computerization, international trade practice, customs operation, accounting simulation, etc

    開設有政治、語文、數學、英語、信息技術與應用、體育與保健、藝術欣賞、基礎會計、運輸企業管理、物流學概論、統計學原理、成本會計、財政與稅收、辦公自動化、運輸企業會計、財務管理、經濟法基礎、倉儲與運輸、會計電算化、國際貿易實務、報關實務、會計模擬等課程。
  6. Abstract ： accounting hypothesis is the basis of economic politic and society environment on which accounting depends

    摘要：會計假設是會計賴以存在的經濟政治和社會環境的基本前提。
  7. 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。
  8. Article 25 companies and enterprises must confirm, calculate and record assets, debts, owners ' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the state on the basis of the economic transaction and operational matters which actually occur

    第二十五條公司、企業必須根據實際發生的經濟業務事項，按照國家統一的會計制度的規定確認、計量和記錄資產、負債、所有者權益、收入、費用、成本和利潤。
  9. Medium industry ( especially accounting and audit service industry ) is the important symbol of a country ’ s economic development level, and the important basis and supporting terms of promoting business ’ even area ’ s and country ’ s core competencies 。 with the entry into wto, chinese cpa firms ’ outer and inner environments have changed greatly, international competition has changed into chinese competition and chinese competition has internationalized 。 under such complex environments, whether the chinese cpa firms will occupy a place of their own and will not be eliminated through various market competition is decided by core competition 。 on the basis of introducing of research background and the meaning of this title ’ s choice, the paper first probes into the profound learning of core competition theory, retrospects and evaluates the primary views of core competition theory of overseas and chinese scholars, then analyzes and evaluates the cultivating theory of core competition and analyzes the sources and theory basis of core competition from economics and management course 。 on the basis of the above analysis, the paper analyzes the inner restraint factors of chinese cpa firm ’ s gaining competition advantages, in the meanwhile, the paper discusses the outer opportunity and challenge of chinese cpa firms 。 in the end, the paper puts forward large scale business strategy according to “ scale economics ” theory ’ s explanation to core competition and non ? audit service strategy according to “ economics of scope ” theory ’ s explanation to core competition 。

    本文在介紹了研究背景和選題意義的基礎上首先從探尋核心競爭力的理論淵源出發，回顧並評價了國內外學者關于核心競爭力的主要理論觀點，接著分析並評價了核心競爭力的培育理論，並從經濟學和管理學兩個學科層面分析了核心競爭力培育的源泉和理論基礎。在此基礎上分析了影響我國會計師事務所核心競爭優勢獲取的內部制約因素，並探討了我國會計師事務所面臨的外部機遇和挑戰。最後，以經濟學中「規模經濟」理論對企業核心競爭力的解釋為理論基礎提出我國會計師事務所核心競爭力培育的規模經營戰略，以「范圍經濟」理論對企業核心競爭力的解釋為理論基礎提出我國會計師事務所核心競爭力培育的非審計服務戰略。
  10. Data in this chapter are prepared and edited by division of population and employment statistics, division of national economic accounting, division of industry and transport statistics, division of statistics of investment in fixed assets, division of trade and external economic relations statistics, division of social and technology statistics, division of comprehensive statistics of municipal bureau of statistics and nbs survey office in chongqing, on basis of data from related divisions of municipal bureau of statistics, statistical bureaus of districts ( counties ) and from related municipal departments

    本章資料分別由市統計局人口就業處、核算處、工業交通處、固定資產投資處、貿易外經處、社會科技處、綜合處和國家統計局重慶調查總隊根據有關專業統計資料、各區縣統計局資料和市級有關部門的區縣資料整理編輯。
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