查询词典 accounting treatment

Thereby gradually achieving accounting fraud prevention and treatment, so that the users of accounting information to be true and reliable accounting information.

从而逐步实现会计欺诈的预防和治理，使会计信息的使用者能够获得真实可靠的会计信息，同时也为经济的健康发展提供保障。

Discrete view regards every interim as a discrete accounting period and accounting polices, principle of confirmation and measurement adopted in compiling interim financial report are consistent with that of annual report, and so are applied accounting estimate, cost distribution and treatment of accrued items, etc.

独立观是将每一中期视为一个独立的会计期间，中期财务报告中所采用的会计政策和确认与计量原则与年度财务报告相一致，其中所应用会计估计、成本分配和应计项目的处理等也与年度财务报告相一致。

Finally made to the whole process of economic accounting, the accounting, the cost of sewage treatment per cubic metre for 0.59 yuan, and therefore, such a treatment process in the economic, entirely feasible.

最后对整个工艺作了经济核算，经核算，处理每立方米污水的费用为0.59元，因此，这种出处理工艺在经济上完全可行。

Among them 168 cases cut by high frequency instrument,accounting 60.43 percents.64 cases cut by radiofenqency instrument accounting 23.02percents.46cases cut by joint treatment accounting 16.55percents.conclusions it is a safe and effective methods to cure the peptic polyps by radiofrequency and high frequency under gastroscope.it is more effective than only using singal instrument and it decreases the occurrence rate of bleeding and fenestrate of alimentary canal.

内镜下射频及高频联合治疗消化道息肉是一种安全有效的方法，比单用效果更为确切，并降低了治疗后消化道出血和穿孔的发生率。

Results: thirty cases were cured and 7 cases were improved, accounting for 83% and 13.7% respectively; 8 cases gave up treatment, accounting for 15.7%; 6 cases died, accounting for 11.8%.of the 6 died infants, 5 cases died of respiratory failure and pulmonary hemorrhage; 3 cases were sclerema neonatorum, 3 cases were very low birth weight infants; 3 cases' gestational age was less than 32 weeks, 1 case had intrauterine growth retardation, 1 case had asphyxia history of birth, 1 case had infection history , 1 case had convulsion history (suspected intracranial hemorrhage).

结果：治愈30例，占58.8％；好转7例，占13.7％；自动出院8例，占15.7％；死亡6例，占11.8％，其中5例死于呼吸衰竭，肺出血。其中3例有硬肿症，3例为极低体重儿；孕周2周者3例；1例有宫内发育迟缓，1例有新生儿窒息史，1例有感染史，1例有抽搐史。

In the construction project contract award, the owner generation of buckle business tax money and the additional situation is very common, how always wraps the unit to sublet the project generation of buckle tax money to carry on the correct calculation,"Business accounting System","Construction Business accounting Calculates Means" as well as in 2006 promulgates "Business accounting Criterion 15th -- Construction Contract" to has not sublet the project the accounting to make the explicit stipulation, this article is really to this situation, has carried on the detailed elaboration on the owner generation of buckle tax money's subpackage project tax treatment and the accounting method.

内容摘要：在建设工程发包中，业主代扣营业税金及附加的情况十分普遍，总包单位如何对分包工程代扣税金进行正确的核算，《企业会计制度》、《施工企业会计核算办法》以及 2006年颁布的《企业会计准则第15号——建造合同》中均未对分包工程的会计核算作出明确的规定，本文就是真对这一情况，就业主代扣税金的分包工程税务处理及会计核算方法进行了详细的阐述。

Nowadays, there are two kinds of view about the accounting treatment of the executive stock options.The first is the expensing view, the second is distributing view.

目前，关于经理人股票期权会计确认的问题，会计学术界主要存在两种观点，一是费用观，二是利润分配观。

This paper focus mainly on why the distributing view is better than the expensing view, why the FASB chose the expensing view and how to regulate the accounting treatment of ESO when the ESO becomes popular in China.

本文着重解决分配观为何优于费用观、现行美国会计准则为何会选择费用观，以及在我国股票期权使用越趋普遍的情况下，如何规范好股票期权的会计处理等问题。

It seems that financial statement distortion can be found everywhere in the world, domestic or foreign , for example ,Enron utilizing the SPV to manipulate the accounting treatment and information disclosure of connected transactions and Yin Guangxia, the famous listed company in China, adopting bald-faced fraud to recognize revenue.

从安然利用特殊目的实体（SPV，Special Purposed Vehicle）操纵关联交易的会计处理和报表信息披露，到银广夏赤裸裸的虚作销售收入，都引发了公众对财务报表会计信息质量的信任危机。会计信息失真成为我国会计界乃至整个经济界关注的焦点之一。

Interest-bearing loan contract with the accounting treatment in the way differences between actually ICBC already aware of the problem.

计息方式在贷款合同与会计处理间存在差异，实际上工行早已意识到这个问题。

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。