explain of accounting standard 中文意思是什麼
explain of accounting standard
解釋
會計準則講解- explain : vt 1 說明，闡明；解釋。2 說明…的理由，替…辯解。 explain one s behaviour 為自己的行為作辯解。 Plea...
- of : OF ＝Old French 古法語。
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- standard : n 1 標準，水準，規格，模範。2 旗；軍旗，隊旗；【徽章】標幟，標記；旗標，象徵。3 【植物；植物學】...
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Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies
對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。 -
To explain how accounting behavior affects the quality of accounting information, the essay begins its analysis with main contents and process of accounting behavior, naturally leading up to the settlement. in order to put in order the accounting information faithlessness, we should turn to accounting behavior optimization. after analyzing the laws and factors of accounting behavior, the author go on with setting forth his position on the reasons of widespread violation of accounting behavior standard
基於這樣的認識，文章先後對企業會計行為的構成要素、會計行為過程對會計信息質量的影響進行了分析和論證，繼而又進一步對影響企業會計行為的內部和外部因素以及我國現階段企業會計行為違規的原因進行了深入的剖析，認為從會計行為角度能夠比較容易地從整體上把握會計信息失真的緣由，從而也為治理會計信息失真提供了一個新思路。
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