negative statement 中文意思是什麼
negative statement
解釋
否定聲明-
To one question master made the very clear and unique statement that she has been traveling in europe since the first of may because of the kosovo war. she has been going through many different nations, trying to raise the collective energy of the planet to a higher level. the positive energy will overcome the negative energy, and the result will be known to you inside
師父穿著簡單高雅的粉紅色套裝，在回答問題時，師父清晰簡短的說明，因為科索沃的戰爭，她因而從五月一日起來到歐洲各地、到處奔波，努力提升地球集體的高等氣氛，因為肯定的能量會勝過否定的能量，大家將會從內在看到其成果。 -
The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。 -
The thesis contains five parts, the first part is foreword, it chiefly has researched the cause and form of business combination, the production, development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory, it has researched combination scope, combination theories, three combination theories are respectively introduced and evaluated, and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china, it provide a piece of advice for building chinese combined financial statement standard
本文共分為五部分，第一部分為概述，主要研究了企業合併的原因和形式、合併會計報表是怎樣產生和發展的、合併會計報表的特點；第二部分為企業合併會計處理方法，主要研究了購買法和權益結合法。先敘述了兩者的各自定義和主要特點以及權益結合法適用的條件，然後對兩者進行了比較和評價；第三部分合併商譽的處理，本部分對合併商譽和負商譽的各自定義和會計處理方法進行了介紹和評論；第四部分為合併會計報表理論探討，對合併范圍、合併理論進行了研究，分別介紹了三種合併理論，並對它們進行了比較、評價與選擇，最後研究了合併會計報表的局限性；第五部分為我國合併會計報表的研究，對我國合併會計報表準則的建立提出了一些原則性的意見。 -
The handing of the problems in consolidated statement of the subsidiaries with negative assets
合併會計報表編制中資不抵債子公司問題的會計處理 -
In this paper, we followed the concept suggested by broomfield, k. a. et al., that is white lie refers to speaker ' s false statement against the fact in the interest of the listener when he is full understanding that truth telling would cause a negative emotion and false telling would cause a positive emotion for the listener
等人所提出的白謊的概念，即白謊是指說者在充分理解說真話會對聽者帶來消極反應而說謊話會對聽者帶來積極反應的情況下，明明知道事實如何，為了聽者的利益所作出的違背事實的虛假陳述。 -
" for men, working longer hours has no negative impact on exercise, caffeine intake or smoking, " o connor said in a statement released by the economic and social research council, which funded his study
歐?科諾博士在經濟和社會研究理事會發表的一份聲明中說： 「對于男性來說，工作時間長則不會在鍛煉身體、咖啡因攝入及吸煙方面產生不良影響。 」 -
You can use a negative statement and a positive question tag to ask people for things, or to ask for help or information
由否定陳述句加肯定簡短問句構成的反意疑問句可用以提出請求，要求幫助或尋求信息。 -
For every negative statement you take in, make a mark on your paper
當頭腦中一出現消極思維，在紙張做上一個記號。
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