financial and accounting principles 中文意思是什麼

financial and accounting principles 解釋
財務會計基本原理
  • 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
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • 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. 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。
  3. 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
  4. 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
  5. 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。
  6. 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。
  7. 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。
  8. 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
  9. 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。
  10. It ' s also the important part of this paper. beginning with recognition, the paper introduces, the principles of recognition of financial instruments accounting briefly. it introduces financial instruments measurement study achievements of iasc and fasb respectively

    接著介紹了iasc和fasb這兩大會計機構在金融工具會計量準則方面的規定，並對iasc和fasb的研究成果進行了比較，得出了幾點結論。
  11. 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。
  12. 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。
  13. 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。
  14. Secondly, it briefly expounds and analyses principal characters of the information of the environment accounting. finally, it discusses the content and mode of the information presentation of the environment accounting, which is in the basis of principal characters and presentation principles of the environment accounting information, which uses international means for references. it comprises financial effect and environment performance of environment problems

    本文從環境會計信息披露的必要性入手，首先對國內外在環境會計信息披露問題上的現狀做了簡要的介紹，其次對環境會計信息的基本特徵做了扼要的闡述和分析，最後在環境會計信息的基本特徵和披露原則的基礎上，借鑒國際做法，探討了環境會計信息披露的內容和方式，包括環境問題的財務影響和環境績效兩個方面，並對此提出了一些具體的設想。
  15. 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。
  16. The treasury provides a full range of accounting and financial advisory and support services to departments, including accounting and financial control and costing principles and promoting effective financial management in departments

    庫務署為各部門提供全面的會計及財務諮詢和支援服務，包括會計及財務管制和成本計算原則，以及推動各部門有效管理財政。
  17. In an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with the generally accepted accounting principles ( gaap ) and are able to fairly present the company ' s financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year

    在無保留審計意見書里，審計師確證公司的財務報表系依據一般公認會計原則編制，可以公正表達公司在該財務年年底的財務狀況、該財務年度的經營成果及財務狀況的變動情形。
  18. Basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice issued by the hong kong institute of certified public accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會頒布之會計實務準則及聯交所創業板證券上市規則創業板上市規則之披露規定而編制。此等財務報表乃根據歷史成本法編制。
  19. We supplement the reporting of our financial information determined under generally accepted accounting principles ( gaap ) with certain non - gaap financial measures, including, as applicable, " as adjusted " operating profit, operating margin, net income and earnings per share

    5 % ，金額達7 . 92億美元。如果扣除因在2003年出讓aviationtechnologies子公司的原因，則營業利潤的增長幅度為13
  20. Remarks : notes : 1. basis of preparation the unaudited consolidated quarterly accounts have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards and hong kong accounting standards collectively " hkfrss " issued by the hong kong institute of certified public accountants " hkicpa " and are prepared under the historical cost convention and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange

    備注：附註： 1 .編制基準未經審核綜合季度賬目乃根據香港公認會計原則及香港會計師公會香港會計師公會頒布的香港財務報告準則及香港會計準則統稱香港財務報告準則編制，並按照歷史成本法及聯交所創業板證券上市規則的披露規定而編制。
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