查询词典 accounting treatment

Article VI should be their own trade unions of economic operations accounting treatment and reporting.

第六条工会应当对其自身发生的经济业务进行会计处理和报告。

It explains the basis accounting treatment for purchasing ,pooling of interest and common control methods.

特别对日本继续保留权益结合法的原因、权益持续的识别与判断进行了剖析，对购买、权益结合和共同控制下交易的会计处理要点进行了阐述。

During the dissolution and liquidation of the company, except for the fulfilling of certain legal process, the liquidation of assets, the settlement of debts, and the distribution of residual assets and corresponding accounting treatment are also the main parts of the whole procedure of dissolution and liquidation.

公司在解散清算过程中，除要履行一定的法律程序之外，公司资产的清理、公司债务的清偿和公司剩余资产的分配等及其相应的会计处理是整个清算过程的主要内容。

When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms, accounting treatment is not required at the time of debt restructuring, but the transaction should be recorded in the memorandum of that account.

如果修改其他债务条件后，未来应收金额等于或大于重组前应收债权账面金额的，则在债务重组时不作账务处理，但应当在备查簿中进行登记。

The deficiency of stimulation and constrain to administrators has severely restricted the development of our state-owned business enterprises. In recent years, a number of public companies attended to carry out ESO stimulating institution, and some problems stood out during operational process, in which the most stubborn one was how to deal with accounting treatment canonically.

对经营者的激励与约束不足已严重制约了我国企业的发展，近几年一些上市公司尝试推出了经理人股票期权的激励制度，在运行过程中出现了一些问题，其中如何进行规范的会计处理是最棘手的难题之一。

For example, the divestiture of assets accounting treatment (ie, from the balance sheet delete) can improve the capital adequacy ratio and other economic performance indicators.

例如，剥离资产的会计处理（即，从资产负债表中删除）可以提高资本充足率和其他经济性能指标。

Summary of significant accounting treatment method , such as depreciation method , inventory valuation method , etc., and other matters to be noted

一重要会计处理方法，如折旧方法、存货计价方法等及其他应行注释事项之汇总说明。

This accounting treatment is usually required when ownership of an investee company reaches 20%.

当持有投资对象超过 20%股份时，即采用这种会计处理方式。

New standard revised has great changes on the definition and way of debt reorganisation, and accounting treatment of creditor and debtor.

订，修订后的新准则在债务重组的定义、方式，债权人和债务人的会计处理等方面都有较大的变化。

Article XIX of trade unions should be timely accounting treatment and reporting, not earlier or delayed.

第十九条工会应当及时进行会计处理和报告，不得提前或延后。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。