entity accounting 中文意思是什麼

entity accounting 解釋
單位會計, 獨立會計
  • entity : n. 1. 實體；統一體。2. 存在（物）。3. （有別于屬性等的）本質。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. A discussion about accounting entity of enterprises ' annuity

    論企業年金會計主體
  2. For this purpose, we should carry out an all - round reform of budgeting accounting system in reporting objective, reporting entity, accounting basis, and so on

    具體而言，應當從報告目標、報告主體、會計基礎、核算范圍等方面對現有的預算會計制度進行全方位的改革，以逐步建立我國的政府會計和政府財務報告制度。
  3. Retrospection of accounting entity and questions on the entity equity theory

    對會計主體的再認識及對主體權益論的質疑
  4. Ledger accounts are used to record busine tra actio ' effect on an accounting entity

    分類帳戶被用來記錄交易對會計主體的影響。
  5. Ledger accounts are used to record business transactions ' effect on an accounting entity

    分類帳戶被用來記錄交易對會計主體的影響。
  6. The major concept ( assumption ) is the concept of accounting entity. the other assumptions are the going - concern assumption, the accounting period assumption, and the stable money - unit assumption

    主要概念是會計主體概念，其他的假設有持續經營假設，會計期間假設，穩定貨幣單位假設。
  7. An accounting entity is an organization or a section of an organi ? zation that stands apart from other organizations and individuals as a separate economic unit

    會計主體是獨立於其他企業的某一企業或主體，或某一企業的一部門，以及作為獨立經濟單位的個人。
  8. There are main characteristics about the current management system of the social security accounting, there are that management turned to one way and formed a single accounting entity, improved management environment of the accounting, set up an supervise system for accounting management, insured the safety of the social security fund. the social security accounting practice goes ahead of the social security accounting development, because of the fast steps to the reforming of our social security accounting

    現行社會保障會計管理體制呈現出以下主要特徵：社會保障會計歸口管理，並成為單一會計管理主體，改善了會計管理的環境；建立了科學的社會保障會計管理監督體系，確保了社會保障基金的安全；實行了統一的社會保障基金會計制度和財務制度；社會保障基金納入單獨的社會保障基金財政專戶，實行收支兩條線管理。
  9. With the aid of theory of collection agency and internal control, and so on, from the two aspects of accounting theory and information supervision, the paper applies comparative verification method and case analysis approach to analyze factors affecting accounting information quality. the paper also presents the corresponding counter - measures to perfect accounting object, strengthen accounting practice standards, enhance punishment, strengthen information regulation and improve the quality of information demand entity

    並藉助于委託代理理論、內部人控制理論等，採用對比驗證、案例分析等方法，從會計理論自身及信息監管體制兩個方面，較為深入地剖析了影響會計信息質量的諸因素，並提出了完善會計目標、強化會計行為規范、加大民事處罰、強化監管、提高信息需求主體素質等相應的治理對策。
  10. Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method, origination way and equity structure ; non - controlling interest, position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements. some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements

    結合第二章合併會計報表理論框架的分析，筆者認為在討論制定我國合併報表具體會計準則時，應格外關注以下問題：應關注聯營法，考慮其適用性；應關注實體理論，可考慮採取以實體理論為主的作法：應考慮到企業集團業務的發展趨勢，力求對各種具體業務問題作出明確的指南。
  11. In traditional accounting system, the accounting entity is single, the accounting currency is single, and the accounting bookkeeping and accounting report should follow a single accounting rule and system, therefore the accounting book is single

    摘要在傳統會計核算系統中，會計的主體是單一的，會計的貨幣計量單位是單一的，會計記賬與會計報告所遵循的會計準則與制度也是單一的，因此賬薄是單一的。
  12. It discusses the accounting entity of the investment funds, accounting for the estimation of fund assets, accounting for the variation of net asset, accounting for the funds profit and allocating and the disclosure of funds information

    包括基金會計主體、基金資產估值、基金凈資產及其變動的會計問題、基金收益及收益分配、基金信息披露。第三部分：基金評價。
  13. Reliability and dependable of the quantity about accounting information request report entity should disclosure of related party relationship and transactions enough, when announced accounting information at outward, in order to let the accounting information user can right consider report entity ' s financial standing and operate result, it is benefical to understand how the business enterprise about depending on related party transactions

    會計信息質量的真實性和可靠性要求報告實體在對外發布會計信息時，應充分披露關聯方關系及其關聯交易，以便讓會計信息使用者能正確認識報告實體的財務狀況和經營成果，有助於了解企業對關聯交易的依賴程度。
  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. An accounting entity is an organization or a section of an organization that stands apart from other organizations and individuals as a separate economic unit. the entity concept requires that the transactions of each entity are accounted for separately from the transactions of all other organizations and persons

    會計主體是獨立於其他企業的某一企業或團體，或某一企業的一部門，以及作為獨立經濟單位的個人。會計主體概念要求這一特定主體的經濟業務要與其他企業及個人的業務分開，單獨進行會計處理。
  16. 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。
  17. In china, accountants rely on four fundamental accounting assumptions in recording business transactions : ( 1 ) business entity concept, ( 2 ) going concern concept. ( 3 ) periodicity assumption, ( 4 ) stable monetary unit assumption

    在中國，會計人員在記錄經濟業務過程中遵循以下4條基本會計假設：會計主體，持續經營，會計分期，貨幣計量。
  18. In china, accountants rely on four fundamental accounting as ? sumptions in recording business transactions : ? business entity concept, ? going concern concept, ( d periodicity assumption, ? stable monetary unit assumption

    在中國，會計人員在記錄經濟業務過程中要記錄四個基本假設：會計一主體概念、持續經營概念、期間假設及貨幣穩定假設。
  19. Present to fc the accurate reporting of financial results for the china legal entity and operations, under ifrs on a monthly basis and on a local chinese statutory accounting basis as or when required

    向fc遞交正確的財務報告，包括每月按照ifrs編制的管理報告以及中國定期的法定財務報告。
  20. Then the author concludes that the essence of public information accounting is a social economic information service system out of the accounting entity, the social economic system can know the status of the accounting entity from this service system

    公共信息會計的本質是在會計主體之外，滿足社會經濟大系統對了解會計主體狀況而組建的一個社會經濟信息服務系統。
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