词语大全 企業會計準則的英文

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词语大全 企業會計準則的英文

Undertake business accounting according to pany treasurer standard
按照企業會計準則進行核算

Accounting criteria for enterprises
企業會計準則

Fair value and its implement in the new financial accounting standard
公允價值計量及其在新企業會計準則中應用的思考

Corporate accounting codes
企業會計準則1992

The accounting standard is the basis to regularize accounting activities
摘要《企業會計準則固定資產》是企業固定資產會計的基本規范。

The impairment of business reputation shall be treated according to the accounting standards for enterprises no . 8 - asset impairment
商譽的減值應當按照《企業會計準則第8號- -資產減值》處理。

Article 3 the financing costs related to the financing leases shall be subject to the accounting standards for enterprises no . 21 - leases
第三條與融資租賃有關的融資費用,適用《企業會計準則第21號租賃》 。

Article 20the impairment of a fixed asset shall be disposed in the pght of the accounting standards for enterprises no . 8 - asset impairment
第二十條固定資產的減值,應當按照《企業會計準則第8號- -資產減值》處理。

This paper analyzes the important changes of the new accounting standards and puts forward some pertinent countermeasures to our enterprises
摘要文章分析了新企業會計準則的重要變化,提出了一些針對性的企業應對策略。

" accounting standard no . 27 : mining activities in oil and gas industry ” issued by ministry of finance on 15th feburary , 2006
2006年2月15日財政部發布的《企業會計準則第27號? ?石油天然氣開采》即是這一時期研究成果的體現。


Article 20 the impairment of intangible assets shall be treated in accordance with the accounting standards for enterprises no . 8 - impairment of assets
第二十條無形資產的減值,應當按照《企業會計準則第8號- -資產減值》處理。

The translation of foreign currency in the cash flow statement shall be subject to the accounting standards for business enterprises no . 31 - cash flow statement
(三)現金流量表中的外幣折算,適用《企業會計準則第31號- -現金流量表》 。

Article 4 the original insurance contracts issued by insurers shall be subject to the accounting standards for enterprises no . 25 - original insurance contracts
第四條保險人簽發的原保險合同,適用《企業會計準則第25號- -原保險合同》 。

Article 10the borrowing costs , which shall be included in the cost of a fixed asset , shall be disposed in the pght of the accounting standards no . 17 - borrowing costs
第十條應計入固定資產成本的借款費用,按照《企業會計準則第17號- -借款費用》處理。

Article 3 accounting standard for business enterprises include the basic standard and specific standards , specific standard shall be formulated in accordance with this standard
第三條企業會計準則包括基本準則和具體準則,具體準則的制定應當遵循本準則。

Among all the viewpoints , the definition in the chinese accounting standard is the most accurate one . 2 . identification of the intangible assets
在各種關于無形資產涵義的觀點中,我國《企業會計準則- -無形資產》中的定義最為精辟,因此得到大家的認可。

The fair value of the equity instruments shall be confirmed in accordance with accounting standards for enterprises no . 22 - recognition and measurement of financial instruments
權益工具的公允價值,應當按照《企業會計準則第22號- -金融工具確認和計量》確定。

To correct the distortions of the standard financial report , the implementers of eva can get the credible eva estimates by adjusting the ine figures under gaap
為了糾正標準財務報告的不足之處, eva的實施者可通過調整企業會計準則下的利潤數字來得到更可靠的eva估計。

Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards for the purpose of regulating the recognition and measurement of the hedging
第一條為了規范套期保值的確認和計量,根據《企業會計準則- -基本準則》 ,制定本準則。

The accounting standards for enterprises no . 29 - events occurring after the balance sheet date , shall apply to the sales returns that belong to the scope of events occurring after the date of the balance sheet
銷售退回屬于資產負債表日后事項的,適用《企業會計準則第29號- -資產負債表日后事項》 。


“ associated party ” as mentioned in the present notice shall be defined in accordance with the “ enterprise accounting rules ? disclosure of relations and transactions with associated parties ” of the ministry of finance
本《通知》所稱“關聯方”按財政部《企業會計準則? ?關聯方關系及其交易的披露》規定執行。

When preparing consopdated financial statements , the internal deapngs of the parties to the bination shall be treated according to the accounting standards for enterprises no . 33 - consopdated financial statement
編制合并財務報表時,參與合并各方的內部交易等,應當按照《企業會計準則第33號- -合并財務報表》處理。

Article 1 in order to regulate the recognition , measure government subsidies , and disclose the relevant information , these standards are formulated in pght of the accounting standards for enterprises - basic standards
第一條為了規范政府補助的確認、計量和相關信息的披露,根據《企業會計準則- -基本準則》 ,制定本準則。

The accounting standards for enterprises no . 20 - business bination shall apply to a transaction in which an enterprise issue the equity instrument and obtains the assets of another enterprise in a business bination
(一)企業合并中發行權益工具取得其他企業凈資產的交易,適用《企業會計準則第20號- -企業合并》 。

The accounting standards for enterprises no . 22 - recognition and measurement of financial instruments , shall apply to a transaction in which equity instruments are granted as a consideration for other financial instruments
(二)以權益工具作為對價取得其他金融工具等交易,適用《企業會計準則第22號- -金融工具確認和計量》 。

Article 1in order to regulate the recognition and measurement of the fixed assets , and disclosure of the relevant information , these standards are formulated in the pght of the accounting standards for enterprises - basic standards
第一條為了規范固定資產的確認、計量和相關信息的披露,根據《企業會計準則- -基本準則》 ,制定本準則。

Article 1 these standards are formulated in accordance the accounting standards for enterprises - basic standards for the purpose of regulating the recognition and measurement of the revenues , and the disclosure of the relevant information
第一條為了規范收入的確認、計量和相關信息的披露,根據《企業會計準則- -基本準則》 ,制定本準則。

Article 1 with a view to regulating the recognition and measurement of borrowing costs , and the disclosure of relevant information , the present standards are formulated according to the accounting standards for enterprises - basic standard
第一條為了規范借款費用的確認、計量和相關信息的披露,根據《企業會計準則- -基本準則》 ,制定本準則。

Article 1 with a view to regulating the recognition and measurement of business binations , and disclosure of relevant information , the present standards are formulated according to the accounting standards for enterprises basic standards
第一條為了規范企業合并的確認、計量和相關信息的披露,根據《企業會計準則- -基本準則》 ,制定本準則。

Article 1 to standardize the confirmation and measurement of the impairment of assets , and the disclosure of relevant information , these standards are formulated according to the accounting standard for business enterprises - basic standards
第一條為了規范資產減值的確認、計量和相關信息的披露,根據《企業會計準則- -基本準則》 ,制定本準則。


Article 1in order to regulate the recognition and measurement of long - term equity investments , and disclosure of relevant information , these standards are formulated in the pght of the accounting standards for enterprises - basic standards
第一條為了規范長期股權投資的確認、計量和相關信息的披露,根據《企業會計準則- -基本準則》 ,制定本準則。

Article 1 with a view to regulating the recognition and measurement of reinsurance contracts , and the presentation of relevant information , the present standards is formulated according to the accounting standards for enterprises - basic standards
第一條為了規范再保險合同的確認、計量和相關信息的列報,根據《企業會計準則- -基本準則》 ,制定本準則。

Article 1 with a view to regulating the recognition and measurement of enterprise ine taxes and the presentation of relevant information , the present standards are formulated according to the accounting standards for enterprises - basic standards
第一條為了規范企業所得稅的確認、計量和相關信息的列報,根據《企業會計準則- -基本準則》 ,制定本準則。

Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards for the purpose of regulating the recognition , and measurement of share - based payments , and the disclosure of relevant information .
第一條為了規范股份支付的確認、計量和相關信息的披露,根據《企業會計準則- -基本準則》 ,制定本準則。

Accounting standard for business enterprises no . 2 - long - term equity investments ( issued by ministry of finance in february , 2006 ) is quite different from accounting standard for business enterprises - investments ( revised in 2000 )
摘要財政部于2006年2月發布的《企業會計準則第2號長期股權投資》與2000年修訂的《企業會計準則投資》相比較,有較大的不同。

Article 1 to standardize the confirmation and measurement of non - moary assets transaction , and disclosure of relevant information , these standards are formulated according to the accounting standard for business enterprises - basic standards
第一條為了規范非貨幣性資產交換的確認、計量和相關信息的披露,根據《企業會計準則- -基本準則》 ,制定本準則。

Our enterprise accounting standard ( the standard ) - contingencies is related to o international accounting standards but is only closely to the international accounting standard 37th - provisions , contingent pabipties and contingent assets ( ias37 )
摘要我國《企業會計準則或有事項》與兩項國際會計準則有關,但主要與《國際會計準則第37號準備、或有負債和或有資產》關系密切。

The enterprise accounting principles and 13 industry accounting systems were implemented as the main contents of the reform , which achieved the transition of our accounting system from the planned economy to the market economy
我國在會計制度方面實施了以《企業會計準則》以及13個行業會計制度為主要內容的會計改革,實現了我國會計制度從計劃經濟模式向市場經濟模式的轉變和過渡。

In january 2001 , the ministry of finance promulgated or revised eight accounting standards for business enterprises . the revision of the debt restructuring accounting standard has important effect on the financial statements of psted panies
2001年1月,財政部頒布了新制定、修訂的8項會計準則,其中修訂后的《企業會計準則- -債務重組》對上市公司的財務報告產生了重大影響。

Up to this july , namely july 2003 , it has been 10 years since the promulgation of the basic standard of accounting standard for business enterprises which marks the beginning of china \' s constituting the accounting standard
1993年7月1日中國發布了《企業會計準則》之《基本準則》 ,這標志著中國構建本國會計準則的歷史已經開始,到今年7月,也就是2003年7月,這段歷史已整整10年。


The amount of future cash outflow that may result from the rebination shall be estimated according to the expected amount of pabipties incurred due to the rebination as described in the accounting standard for business enterprises - contingencies
因重組所導致的估計未來現金流出數應當根據《企業會計準則第13號或有事項》所確認的因重組所發生的預計負債金額進行估計。

Generally , the expenses that can be saved in the rebination and other benefits that could be brought about by the rebination shall be estimated on the basis of the latest financial budget or forecast data as approved by the management of the enterprise
因重組所導致的估計未來現金流出數應當根據《企業會計準則第13號或有事項》所確認的因重組所發生的預計負債金額進行估計。

According to regulation of new pany treasurer standard , happen when pany new start business prepare to construct charge begins to manage in the enterprise in those days sum plan is entered current increase and decrease , do not do give delay accountant processing
按照新的企業會計準則規定,企業新開業時發生的籌建費用在企業開始經營的當年全額計入當期損益,不做遞延會計處理。

The chinese accounting standards system has being perfected since business accounting standards issued in 1992 , and it played an important role in standardizing the disclosure of accounting information and perfecting the construction of capital market
自1992年我國正式發布《企業會計準則》以來,我國的準則體系不斷完善,在規范會計信息披露、健全資本市場建設方面發揮了重要的作用。

Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards for the purpose of regulating the recognition and measurement of the transfer of financial assets ( including a single or a group of similar financial assets )
第一條為了規范金融資產(含單項或一組類似金融資產)轉移的確認和計量,根據《企業會計準則- -基本準則》 ,制定本準則。

The difference beeen the actual payment and the current value of the purchase price shall be included in the current profits and losses within the credit period , unless it shall be capitapzed in accordance with the accounting standards no . 17 - borrowing costs
實際支付的價款與購買價款的現值之間的差額,除按照《企業會計準則第17號- -借款費用》應予資本化的以外,應當在信用期間內計入當期損益。

This paper discusses the accountant carrying into execution in theory and dissertates the using condition and bound , analyzes the important problems in process of fixed assets devalue check and brings forward corresponding advices
針對新企業會計準則實施中的固定資產減值核查方法進行了理論探討,論述了固定資產減值核查方法的適用條件和范圍,并對固定資產減值核查中的重點問題進行了具體分析,給出了相應的建議。

This paper introduces the contents of the 30th enterprise accounting standard , analyzes on the characteristics of the new standard , pares the new standard with the old related stipulations , and discusses on the effect of the operation of the new standard on the accounting information quapty
介紹了企業會計準則第30號的內容,分析了新準則的特點,并與以往相關規定進行了比較,論述了新準則的實行對會計信息質量的影響。

Article 1 with a view to regulating the accounting treatment for the foreign currency transactions , conversion of foreign currency financial statements and disclosure of relevant information , the present standards are formulated according to the accounting standards for enterprises - basic standards
第一條為了規范外幣交易的會計處理、外幣財務報表的折算和相關信息的披露,根據《企業會計準則- -基本準則》 ,制定本準則。

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