查询词典 accrued items

The new ASBE issued in 2006 eliminated the items of deferred expenses and accrued expenses from the balance sheet.

2006年颁布的新会计准则取消了待摊费用和预提费用科目，资产负债表中取消了待摊费用和预提费用项目。

Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries

的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items as salaries payable and taxes payable.

应付账款，应付票据，长期债务的当期分摊额，以及像应付工资和应付税款这些不同的应计项目都是流动负债。

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。

Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.

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Examples areaccounts payable, notes payable, the current portion of long-term debt ,and various accrued items such as salaries payable and taxes payable.

应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Examples are accounts payable notes payable the current portion of long-term debt and various accrued items such as salaries payable and taxes payable.

应付帐款、应付票据、长期债务的当期分摊额，以及诸茹应付工资嘿ⅵ付税款等种种应计项目都是流动负债。

Examples are accounts payable, notes payable, the current portion of long-term debt, various accrued items such as salaries payable taxes payable.

应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是&独立观&。&一体观&是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。