查询词典 accounting documents

Some lenders have taken advantage of changes in accounting rules to reclassify trading assets as banking assets, which means that banks will take losses on those assets more gradually.

一些银行利用会计规则的变化使交易资产重新分类成银行资产，这意味着银行将逐渐损失交易资产。

But Repo 105 took advantage of an accounting rule called SFAS 140, which enabled Lehman to reclassify such borrowing as a sale.

但是，"回购105"钻了会计准则SFAS 140的空子，该准则能使雷曼将此类借款重新分类为销售。

Article 1 For the purpose of regulating the recognition and measurement of enterprise income taxes, and the presentation of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises – Basic Standards.

第一条 为了规范企业所得税的确认、计量和相关信息的列报，根据《企业会计准则——基本准则》，制定本准则。

Article 1 With a view to regulating the recognition and measurement of enterprise income taxes and the presentation of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Standards.

第一条 为了规范企业所得税的确认、计量和相关信息的列报，根据《企业会计准则--基本准则》，制定本准则。

The powers and responsibilities of the hair-care principles and the principle of the accounting standards at the core, but in practice they are often contradictory, in recognition of income, it does not consider the achievement of accounts receivable, while the latter Must be considered.

摘 要：权责发制原则和谨慎性原则在会计准则中处于核心地位，但二者在实际执行中又往往相互矛盾，在收入的确认上，前者不考虑应收能否实现，而按后者则必须考虑。

Later I discussed some disputable problems in state-owned stock transferring practice, including: recognition of income; measurement attribute of pricing; and the theoretical foundation and practice of the push-down accounting.

第二，国有股权转让定价的计量属性应当选择公允价值计量，以防止国有资产流失。第三，分析下推会计在我国国有股权转让中应用的理论基础和现实选择，并提出相关建议。

So it is necessary to reconstruct accounting supervision system.

因此，有必要对会计监督体系进行重新构造。

Under such circumstances, how to reconstruct the integrity of the accounting profession has become an urgent matter.

在这种情况下如何重建会计行业的诚信已经成为迫在眉睫的事情。

The accounting model and matrix model of thermoeconomics are implemented to study the micro gas turbine with heat recuperator.

采用会计模式和矩阵模式热经济学方法对回热循环微型燃气轮机系统进行了分析和研究。

The estimated expenditure of the Hospital Authority for the current fiscal year amounts to $2.6 billion, accounting for 13 per cent of the overall recurrent public expenditure.

医院管理局本财政年度的预计支出约为260亿元，约占整体经常性公共开支百分之十三。

It says it has forty thousand members in two hundred countries

据说它拥有200多个国家的4万名会员。

And time synchronization circuit based on GPS is designed. The system has the principle of both double-ended and single-ended fault location.

设计了基于全球定位系统的时间同步电路，使测距系统具有双端和单端两类行波测距原理。