企业会计

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。

Cautiousness principle is one of the basic principles for accounting.

谨慎性原则是进行会计核算的基本原则之一，目前，企业已经普遍根据《企业会计制度》的要求计提了资产减值准备，这也正是谨慎性原则的具体体现。

In our opinion, except for the possible effects of the uncertainty about the collectibility of the project service fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, give a true and fair view of( or are presented fairly, in all material respects,) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.

我们认为，除了应收工程服务费和应收长期款项的可收回性不确定可能对会计报表产生的影响外，上述会计报表符合国家颁布的企业会计准则和《XX会计制度》的规定，在所有重大方面公允反映了ABC公司20X2年12月31日的财务状况以及20X2年度的经营成果和现金流量。

To formulate an accounting standard is not away from its theoretic foundation, theory research on financial reporting from effectiveness perspective builds the substantially theoretic foundation in order to design the financial reporting standard in extractive coal industry, so to construct the theory frame on financial reporting from effectiveness perspective is another purpose.

目前，国内外关于石油天然气行业会计信息披露已发布了具体会计准则，但它不适用于煤炭等其他矿产资源；尽管国际上关于矿产资源的勘探与评价已发布了国际财务报告准则，但它只适用于生产程序的某一阶段；煤炭采掘业会计信息披露没有自己的行业规范，设计《企业会计准则——煤炭采掘业生产活动》是本文研究的重要目的。

After some years' rectification and redevelopment, it recuperated shortly but damaged by Institutional *Revolution again.

二是从1992年《企业会计准则》的颁布为标志，开始建立市场经济体制下符合国际惯例的企业会计核算制度体系。

The accounting standard is the basis to regularize accounting activities.

摘要《企业会计准则－固定资产》是企业固定资产会计的基本规范。

Combined with the financial futures theory , accounting of corporation engaged in IRFs is further discussed .And four kinds of IRFs transaction including speculation , spread , arbitrage and hedge are studied in detail. Accounting of arbitrage and accounting of spread , which are often ignored by most research on the derivative financial instruments accounting , are also studied .

对利率期货投资企业会计，在现有衍生金融工具会计的研究中，大多对套利交易、套购交易会计问题采取存而不论的态度，本文按照交易方式将利率期货交易进一步分为利率期货纯粹投机交易、套利交易、套购交易和套期保值交易四部分进行了尝试性的讨论。

Some opinions believe that the Accelerated Depreciation Method alone has involved the influence of the obsolescence from the technology advancement; other opinions think that the estimation of the depreciation includes the factors of the underutilization and the obsolescence.

同时，在实务界，对于固定资产折旧和减值的计提，企业会计准则相关规范与我国企业在具体会计的实务操作上相距甚远，人们对固定资产累计折旧和减值准备的辩证关系认识还不够。

Accounting standards for business enterprises issued by the Ministry of Finance requires that enterprises should make allowance for eight different impairment of assents.

认为财政部新颁布的《企业会计制度》要求企业计提&8项减值准备&，但在会计实务中由于发生减值的原因很多，而现行规定处理方法的可操作性又不够具体。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。