查询词典 accounting item

in February, 2006, Ministry of Finance had issued 1 item of basic accounting standards 38 item of concrete accounting standards, symbolize adapts our country market economy development request, hastens with the international convention with business accounting the criterion system official establishment.

2006年2月，财政部发布了1项基本会计准则和38项具体会计准则，标志着适应我国市场经济发展 dDdtt 、与国际惯例趋同的企业会计准则体系正式建立。

in February, 2006, Ministry of Finance had issued 1 item of basic accounting standards and 38 item of concrete accounting standards, symbolize adapts our country market economy development request, hastens with the international convention with business accounting the criterion system official establishment.

2006年2月，财政部发布了1项基本会计准则和38项具体会计准则，标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系正式建立。

The CPAs study the company's accountIng records and gather other evidence regardIng every item In the fInancial statements through the Investigation.

注册会计师通过调查来研究公司的会计账簿并搜集与财务报表各项目有关的其他证据。

Are the test items biased against a specific gender group?(3) Is there any gender differences in cognitive learning with respect to accounting curriculum? We will employ the CPA examination data from the period 2002 to 2006 provided by the Examination Yuan for the empirical purposes.

本研究主要依据测验理论中的差别试题功能(Differential item Functioning， DIF)和差别试题组功能(Differential Bundle Functioning， DBF)，透过现代测验理论，检测91 年~95 年新制下的会计师考试试题中，各个专业科目试题，是否存在性别 DIF。

For the inconsistency and paradox between the traditional accounting result of the contribution ratio of export to economic growth and the positive conclusion of the contribution made by export to economic growth, this paper considers that the main reason for this paradox is that, when the contribution ratio to GDP of consumption, investment and export is measured by traditional method, the different effects of import in the gross accounting of GDP and the decomposing calculation of contribution ratio is confounded, then, the principle of matching decomposition of import item in consumption, investment and export is disobeyed, so the real contribution of export to China's economic growth is greatly underestimated.

针对出口对经济增长贡献率的传统测算结果与出口对经济增长实证结论之间的矛盾和悖论，本文认为造成这一悖论的主要原因是传统测算方法在考量消费、投资和出口对GDP的贡献时混淆了进口在GDP总量核算和贡献率分解核算中的不同作用，违背了贡献率核算中的进口项在消费、投资和出口中的匹配分解原则，从而大大低估了出口对中国经济增长的真实贡献。

Ledger: An accounting system includes a separate record of each item that appears in the financial statements.

一种记账系统，包括出现在财务报表中的每一项目的单独记录。

Finally, After overall analysis of 28 listed companies'annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets'categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.

3对拥有林木类生物资产的28家上市公司2007年年报的分析研究，认为我国《企业会计准则第5号--生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善，其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容，即林木类生物资产应将消耗性、生产性和公益性三类集中列示；增设相关林木类生物资产明细表；增加林木类生物资产种类和数量披露要求；强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况；自愿披露林木类生物资产其他相关信息。

But according to the present"Accounting Law", the purchasing price can be listed in the"invisible assents item", only when an enterprise has purchased some invisible assets.

本文从经济学的角度对这个问题进行分析，认为企业价值最大化是知识经济时代企业财务目标的最佳选择。

This reporter has learned that the land market in Shenzhen rectification work include : clearing land occupancy inspection last year, was not approved first by rectifying, without a levy, the indiscriminate use of land use change and random; Clearing land for inspection last year, The new site focuses on the item, the rectification of national industrial policy, super-planning, super plan, ultra vires and the unbundling of the lease; clearing checks between quantity and quality of arable land, rectifying asset-poor, not even accounting for less than fill up; land clearing and new construction land use fees and use of rectifying arbitrary relief, diversion of land use fees paid; Inspection collective farmers clearing land requisition compensation and resettlement, to continue rectifying lower standard of compensation, misappropriation, retain and compensate farmers in the land acquisition costs; clearing of land use rights for the inspection operation, auction, listing transfer problems.

据记者了解，深圳市这次土地市场治理整顿工作包括：清理检查去年以来的土地占用情况，整顿未批先用、征而未用、乱占滥用和随意改变土地用途；清理检查去年以来的土地审批情况，重点是新上项目的用地情况，整顿违反国家产业政策、超规划、超计划、越权和分拆批地；清理检查耕地占补平衡数量和质量情况，整顿占优补劣，占多补少甚至不补；清理检查新增建设用地土地使用费的征收和使用情况，整顿随意减免、挪用土地有。。。。。。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。