会计处理

词组短语

accounting treatment

与会计处理相关的网络例句 [注：此内容来源于网络，仅供参考]

Then the dissertation introduces the international and domestic achievements of the accounting for executory contract, and conducts the analysis and research systemically, I think that we should improve the traditional accounting theory before the executory contracts could be recognized and fully disclosed in the accounting reports .

第二部分介绍了国内外对履行中合约的会计处理的各种理论成果，并在此基础上对履行中合约会计进行了系统的分析与研究，认为要想将履行中合约在会计报表中予以充分的反映，必须完善现行的会计理论。

Then cited the accrual basis of revenue from commercial banks, the cost of the verification process in the concrete application and then by Chinas commercial banks adopt accrual accounting system by the existence of the problem, pointing out that this principle in Chinas commercial banks accounting easy Banks inflated income, inflated profits easily lead to false accounting; easily lead to inflation and affect the national economys health, sustained and stable development.

接着列举了权责发生制在商业银行会计处理中的运用，进而提出了我国商业银行会计核算采用权责发生制所存在的问题，指出这一原则在我国商业银行会计核算中，容易导致银行虚增收入，夸大利润；容易导致会计造假现象；容易引发通货膨胀，影响国民经济的健康、持续、稳定发展等问题。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

One of the objectives of accounting stander is to improve the quality of accounting information, but whether the implementation of accounting standards is effective?

会计准则指定的目标之一规范会计处理，提高会计信息质量，但这次会计准则执行的效果如何？

During the researching process of accounting for assets securitization, this thesis introduces researching course and status quo, expatiating accounting problems unfathomed of different organizations, confirming both accounting methods and judgment standards, at the same time, some disclosure items also involved in.

本文在资产证券化会计研究的过程中，从资产证券化的相关内容着手，介绍了证券化会计问题研究的历程及现状，针对其涉及的不同会计主体阐述了需要解决的会计问题，研究确定了会计处理所需要的方法、判定标准以及相关实务的处理和披露问题。

This paper compares IFRSs with accounting standards in other main countries, such as FASs, summarizes the concept of discontinued operations, enumerates sorts of discontinued operations and finally finds out a set of accounting methods that fits the situation of China.

本文通过比较分析国际会计准则和美国等各主要国家的会计准则，总结终止经营的准确概念，列举终止经营的几种类型，试图寻找一套适合我国国情的终止经营会计方法，包括终止经营的确认、计量、会计处理以及列报。

It also discusses the application of CGU. It is evident there are some differences between the regulation and the accounting practice of public corporations. The difference is resulted from the lack of maneuverability for the specific principle. At the same time, the intention of profit manipulating of management and unperfected market also contribute to the difference expanding.

从《企业会计制度》颁布实施以来，上市公司在减值会计中进行了大量的实践和处理，本文分别对八项资产减值计提的依据、制度规定和技术要求进行了分析，结合理论要求与上市公司实务操作中的一些做法，并参考国外上市公司的减值会计处理，着重分析了：应收款项坏账准备计提比例的公允性和上市公司利用它调节利润的行为、固定资产减值准备中可收回金额的确定、使用价值的计量以及现金产生单元的应用、在建工程减值损失的计量。

There are six chapters altogether. Chapter One mainly introduces the basic theory of Executive Stock Options. Chapter Two sets emphasis on the related system construction, and points out the main barriers of practice in China, and also provides some feasible suggestions. Chapter Three, Chapter Four and Chapter Five are the main body of this paper, and they discuss the recognition, measurement and disclosure of accounting for stock option respectively, which are based on the new development in the world. Based on the situation of our country, Chapter Six construes the actuality of accounting in China, and points out some useful suggestions.

全文共分为六章，第一章主要介绍经理股票期权制度的基本理论，分析其优势和弊端；第二章从制度方面入手，结合我国国情对我国实施经理股票期权制度进行探讨，研究实施障碍并提出政策建议；第三、四、五章是本文的主体部分，在结合国际最新研究成果的基础上，从确认、计量和披露三个方面探讨经理股票期权的各会计处理环节；最后第六章则立足国情，调查我国经理股票期权会计处理的现状，并提出我国目前适宜的会计处理方法建议。

Under the premise of grasp the basic konwledge of accounting errors masterly, the accounting treatment for accounting errors have been studied in this article, fully aware the inherent hypostases of the accounting errors, correction methods and exertion. Through the correlative case analysis to learn more about the steps of error correction and operation of the process.

在熟练掌握了对会计差错的基本知识的前提下，本文对会计差错更正的相关会计处理进行了研究，充分了解会计差错的内在本质，更正的方法和运用，通过案例的分析详细了解会计差错更正的步骤和操作过程。

Under the premise of grasp the basic konwledge of accounting errors masterly, the accounting treatment foraccounting errors have been studied in this article, fully aware the inherent hypostases of the accounting errors, correction methods and exertion. Through the correlative case analysis to learn more about the steps of error correction and operation of the process.

在熟练掌握了对会计差错的基本知识的前提下，本文对会计差错更正的相关会计处理进行了研究，充分了解会计差错的内在本质，更正的方法和运用，通过案例的分析详细了解会计差错更正的步骤和操作过程。

与会计处理相关的网络解释 [注：此内容来源于网络，仅供参考]

accounting convention：会计惯例

a scores a值 | accounting convention 会计惯例 | accounting for acquisitions 购并的会计处理

accounting treatment：会计处理

[解答] 根据>(来源:中华会计网校 会计处理(Accounting treatment)上,对于出租人提供免租期的,出租人应当将租金总额在不扣除免租期的整个租赁期内,

accounting treatment：会计处理方式

accounting standard 会计准则;会计标准 | accounting treatment 会计处理方式 | accounts payable 应付账款

accounting treatment：会计处理dpk中国学习动力网

accounting transaction 会计事项;帐务交易dpk中国学习动力网 | accounting treatment 会计处理dpk中国学习动力网 | accounting year 会计年度dpk中国学习动力网

problems of accounting treatment：会计处理的问题

207 presentation and disclosure 列示和披露 | 208 problems of accounting treatment 会计处理的问题 | 209 procedures 程序

accounting treatment of depreciation：折旧的会计处理

Agreement between Israel and Jordan on the Common Agenda;... | accounting treatment of depreciation;折旧的会计处理;; | accounting treatment of monetary assets and liabilities denominated in foreign cur...

accounting treatment of after-acquisition expenditures：收购后支出的会计处理

accounting structure;核算结构;; | accounting treatment of after-acquisition expenditures;收购后支出的会计处理;; | Administrative Board for Economic Defence;保护经济管理局;CADE;

Income tax accounting treatment method：所得税会计处理方法

改革与完善:orientation of individual Income Tax's Function | 所得税会计处理方法:Income tax accounting treatment method | 企业所得税制改革:reformation of corporation income tax

accounting for estate income：遗产收益会计

accounting for discontinued operations 已停业务的会计处理 | accounting for estate income 遗产收益会计 | accounting for estates and trusts 遗产及信托资产会计

EDP：电子数据处理系统

运用IT可按需定制个性化的交互式成本会计信息,借助 电子 数据处理系统(EDP),决策支持系统(D5S),用户可以根据自己的需要,选取不同的会计处理方法,合成不同的会计报表,通过"菜单"或"会计频道",选择搭配成本会计相关信息的"套餐"或"节目",