financial accounting principles 中文意思是什麼

financial accounting principles 解釋
財務會計原則
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • principles : 法則
  1. Accounting and financial reporting practices must be fair and proper, in accordance with generally accepted accounting principles

    會計和財務報告行為必須公正恰當，遵從公認會計準則。
  2. Management accounting is not governed by generally accepted accounting principles while financial accounting is restricted by gaap

    管理會計不受公認會計原則的制約，而財務會計受公認會計原則的限制。
  3. Article 1. this method is stipulated according to " financial general rules ", " accounting principles " and " corporate accounting system " in order to regulate corporate financial behaviors and strengthen financial management and economic calculation

    第一條：為規范全公司財務行為，加強財務管理和經濟核算，依據《財務通則》 、 《會計準則》和《企業會計制度》特定本辦法。
  4. I have audited the attached financial statements which have been prepared in accordance with accounting principles generally accepted in hong kong

    我已完成審計附載按照香港公認會計原則制備的財務報表。
  5. I have audited the attached financial statements which have been prepared under the generally accepted accounting principles in hong kong

    我已完成審計附載的財務報表。該財務報表是按照香港公認會計原則編制。
  6. Ensuring that the increasingly complex financial reporting requirements under both the listing rules and the generally accepted accounting principles are complied with

    確保根據上市規則及一般公認的會計原理而訂立及日益復雜的提交財務報告規定獲得遵
  7. For the quarters ended june 30, 2005 and 2004, our operating profit, net income and earnings per share did not exclude the impact of any transactions that were reflected in our financial statements prepared under generally accepted accounting principles

    81到0 . 87美元間。 （根據gaap標準， 2004年第三季權益減損后的每股盈餘為0
  8. The term " business accounting affairs " shall mean the handling of business accounting affairs pursuant to the generally accepted accounting principles and preparation of financial statements based thereon

    商業會計事務，謂依據一般公認會計原則從事商業會計事務之處理及據以編制財務報表。
  9. The sub - committee reviews the hkma s financial statements, and the composition and accounting principles adopted in such statements. it also examines and reviews with both the external and internal auditors the scope and results of their audits

    審核委員會負責審查金管局的財務報表，以及編制財務報表所採用的組成項目與會計原則，並會連同外部及內部審計師審查及檢討其審計范疇與結果。
  10. Comparing with the old basic accounting standard, the new one has developed in many aspects : the property and status of the basic accounting standard are more explicit, the expression of objectives of financial reporting is more scientific, the expression of accounting principles is more refined and precise, the basic accounting standard generally constitute accounting elements and add the part of accounting measurement

    摘要新的《企業會計準則基本準則》與原基本準則相比，主要在以下方面有了新發展：基本準則的性質與地位更加明確；財務會計報告目標的表述更加科學；會計核算一般原則的表述更加精練和準確；對會計要素從總體上加以規范；增加了會計計量部分。
  11. Gaap - generally accepted accounting principles. rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement

    公認會計準則-是一套由財務會計標準委員會建立的準則，規定如何建立財務報表，如資產負債表和收益表/損益表
  12. Financial accounting principles

    財務會計原則
  13. Financial accounting standard board put forward a proposal for a principles - based approach to u. s. standard setting and proposed to apply principles - based approach to accounting standard setting in the us

    美國財務會計準則委員會發表了題為「美國會計準則制定應以原則為基礎的建議」的研究報告，建議美國會計準則制定應以原則為基礎。
  14. It ’ s a realistic choice for china ’ s commercial banks share - equity remolding and listing overseas to gradually introduce the internationally general - purpose financial accounting principles, the transparency standards to china ’ s markets, and to guide china ’ s commercial banks to realize reformation and reorganization

    逐步將國際上通用的財務會計準則、透明度標準納入中國市場，引導我國商業銀行改革重組，是我國商業銀行股份制改造並實現境外上市的現實要求。
  15. The first part is about the standard, which is used to separate tax accounting from financial accounting ; in particular the standard is the relationship between tax accounting and financial accounting. according to the former analysis, a conclusion is drawn : the differences between tax accounting and financial accounting derive from the tax regulations and accounting principles

    首先說明本文採用的劃分稅務會計模式的標準是依據財務會計與稅務會計的關系，由此分析得出稅務會計與財務會計差異的根源來自稅收法規與會計準則的不同，其次介紹了稅務會計模式的構成及其影響因素分析。
  16. However, under the influence of special historical background, there still exist grave drawbacks in legislation, content, administration, standardized treatment of tax accounting in tax law. with china ' s entry into wto, together with the changes in international income tax system and the corresponding changes in financial accounting system and principles, it is becoming increasingly urgent to improve and perfect chinese corporate income tax system

    但是，由於受特殊的歷史背景影響，企業所得稅法律與制度無論從立法規范、內容體系還是在征管體制、稅務會計的規范處理等方面都存在著比較重大的缺陷，特別是隨著中國加入世界貿易組織和國際上所得稅制度與之相應的財務會計制度與準則的變化，使得我國企業所得稅制度的改革與完善日益迫切。
  17. Police officers in our ccb have to undergo comprehensive training in commercial investigations, financial and banking systems, financial instruments, fundamental accounting principles, and the operations of the securities markets

    商業罪案調查科的警務人員須接受多方面的訓練：商業罪案調查、金融及銀行體制、金融票據、基本會計原則，以及證券市場的運作。
  18. As a type of good taxes, corporate income tax plays an important role in protecting domestic industries and improving competitiveness of domestic industries under the circumstances of tariff restriction and concession, in solving the conflict between the flexibility of accounting principles and the rigidity of tax law, which arises from financial frauds. second, the interrelationship between tax rules and accounting standards is discussed. the author makes it clear that taxation accounting is a complete set of taxation codes

    突出從所得稅作為一種「良稅」固有的功能、關稅約束與減讓的國內產業保護與競爭力提高問題、財務造假和欺詐案中引發的會計準則彈性與稅法剛性爭執等背景下研究企業所得稅的改革；第二，分析了稅收規則與會計準則之間的內在聯系，明確指出一部納稅會計就是一本完整的納稅法典。
  19. The prudence principle is one of the important principles that must be followed in financial accounting theory and practice

    摘要穩健原則是財務會計理論與實務必須遵循的重要原則之一。
  20. This paper introduces america ' s accounting for corporate divestitures - accounting principles, accounting dealing methods, the definition of " measuring date " and " disposal date ", the determination of gain or loss, the scope of costs directly or indirectly related to the disposal, income taxes paying and financial reporting methods, and put forwards some advice on the accounting for our enterprises ' divestment at present

    摘要本文介紹了美國關于公司剝離的會計原則、會計處理方法， 「計量日」和「處置日」的定義，剝離損益的確認原則，資產處置的成本的范圍，剝離收益稅和財務報表方面的規定；最後對我國當前企業資產剝離的會計處理提出了一些建議。
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