- 更多网络例句与收入确认相关的网络例句 [注：此内容来源于网络，仅供参考]
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At the same time ,they are not standard timing or permanent difference ,so tranditonal deferral and liability method have limitations.
在传统收益观下，收入的确认采用遵循谨慎性原则的权责发生制，而费用的确认则采取配比原则。
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Serious banking problems have arisen from the failure of banks to recognize impaired assets, to create reserves for writing off these assets, and to suspend recognition of interest income when appropriate.
如果银行不能及时识别损失的资产，增加核销呆账的准备金，并在适当条件下停止利息收入确认，银行就会面临严重的风险问题。
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Shihuacaixun Wu Tao believes that the real estate business has its unique recognition of income that was not confirmed receipt of the purchase, but only in the completion of the project can be completed clearing recognized sales revenue, while income to be recognized by others.
世华财讯吴涛认为，房地产企业确认收入有其特殊性，并不在收到购房款时确认，而只有在项目完成竣工结算时才能确认销售收入，即售房收入要到交房时才能确认。
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Where no such consideration is received or receivable, an immediate expense is recognised in the income statement on initial recognition of any deferred income.
倘 并无收到或无可收代价，则于初步确认任何递延收入时在收益表确认为即时开支。
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In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.
本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。
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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。
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The computer company and other tech outfits are likely to cash in on revenue-recognition changes if the new regs take on an international flavor.
假使基于国际会计准则之下的新收入确认标准能够出炉，电脑公司和其他科技配套公司就有可能借机采用新的收入确认标准。
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The chapter will dissertate the recognition and measurement of ocean shipping companies from approaches and basis on related principles and regulations.
本章将在本着遵循收入确认的基本原则和相关的政策法规的基础上，从几个方面对海洋运输企业运输收入的确认和计量的做法作出规范。
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Where the unguaranteed residual value for which a loss has been recognized previously is subsequently recovered, the reversal of the loss shall be limited to the amount of the loss recognized, and the interest rate implicit in the lease shall be recalculated.
已确认损失的未担保余值得以恢复的，应当在原已确认的损失金额内转回，并重新计算租赁内含利率，以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。
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Besides, time,amounts, conditions and way of recognition of revenue will also be dissertated.
另外，收入的确认主要将涉及到定时和定量问题，还有收入的确认条件和确认方法等。
- 更多网络解释与收入确认相关的网络解释 [注：此内容来源于网络，仅供参考]
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Accrual Basis：权责发生制原则
权责发生制原则(accrual basis) 亦称应计基础,是指以是滞取得收到现金的权利或支付现金的责任权责的发生为标志来确认本期收入和费用及债权和债务. 即收入按现金收入及未来现金收入――债权扫生来确认;费用按现金支出及未来现金支出――债务的发生进行确认.
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ancillary revenue：副业收入
我们依据合同条件来补偿这些服务,它们包括我们收取服务费(service fee)、过时费(late charges)以及副业收入(ancillary revenue). 公认会计准则要求我们把所得报酬(compensation)超过对从事此类特定服务的独立的第三方所可能支付的数额的部分确认为)服务资产.
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appreciation：增值
但这种"收入"就不能以收到现金作为标准予以确认,而只能视作一种负债. 由此可见,现金基础观只是作为销售基础观的特例形式. (1)会计期间的自然增长(natural accretion)与期间收入分配(2)会计期间的重估增值(appreciation)与期间收入分配
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at most：至多
III至多(at most)有64人的收入大于等于350. [确认] A. only I 这个不是I II都行吗? 至少有63人的收入小于等于350,这样与"至少有64人的收入小于等于350"一样啊? 20. 某人有X元, 有两种单利存法,
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The principle of consistency：一致性原则
The principle of matching and revenue recognition 配比原则与收入确认原则 | The principle of consistency 一致性原则 | Disclosure 披露
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Realisation of deferred income：递延收入的确认
Interest income 利息收入 8,054,630 2,718,770 | Realisation of deferred income 递延收入的确认 | - office premises -办公室 11 10,000,000 10,000,000
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Taxable Income：应税利润
编辑本段税前会计利润与应税利润的差异 税前会计利润是根据>所确认的收入与费用的差额,而应税利润(taxable income)则是根据税法规定所确认的收入总额与准予扣除项目金额(即可扣除的费用)的差额,又称为应纳税所得额,
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realized：已实现
在该原则下,资产在销售后取得现金时才被确认收入,即要求收入"已实现(realized)"才确认. 商业信用出现后,产生了应收账款,为了核算由此产生的求偿权,实现原则引入了"可实现(realizable)"的概念. 当收入或持有的有关资产不难转换成已知金额的现金或收取现金的权利时,
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recognised directly：确认之(开支)
of associates 其他储备 ----- 2,019 - - - 2,019 - - 2,019 | recognised directly 确认之(开支) | in equity 收入净额 ---- (238) 2,019 69,335 - - 71,116 - 27,697 98,813
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recognised directly：之收入及开支
Net income and expense 直接於权益中确认 | recognised directly 之收入及开支 | in equity 净额 ---- 178,024 - 26,906 (1,972 ) - - 202,958 104,811 307,769