2) recognition and measurement
确认和计量
1.
In this paper, the authors compare this Chinese accounting draft with IAS, FAS, FRS, AASB and Hong Kong standards concerning the definition, recognition and measurement, reporting and disclosures and finally make a proposal on the revision of accounting standards.
本文将我国《企业会计准则———终止经营(征求意见稿)》与国际会计准则、美国财务会计准则、英国会计准则、澳大利亚会计准则、中国香港会计准则在终止经营的界定、确认和计量以及列报和披露等方面进行对比,并对我国终止经营会计准则的修订提出几点思考。
3) accounting recognition and measurement
会计确认与计量
1.
There are big differences of the accounting recognition and measurement choice between China and other foreign countries.
中国与国际会计确认与计量选择上存在较大差异,坚持以历史成本为主要计量属性、有效实施公允价值计量属性是适合我国现阶段的会计确认和计量的选择内容。
4) accounting confirmation
会计确认
1.
Forest resources assets accounting confirmation and measurement;
论森林资源资产的会计确认与计量
2.
A Discussion on Accounting Confirmation and Quantification in Borrowing Costs;
试论借款费用的会计确认与计量
3.
States the connotation of the principle"essence is more important than form",analyses the application of it on accounting confirmation,accounting policy choice and accounting information exposure.
阐述了实质重于形式的内涵,分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
5) accounting recognition
会计确认
1.
The Study on Accounting Recognition of Asset Securitization Transferor;
资产证券化发起人的会计确认问题研究
2.
Study on Accounting Recognition of Executive Stock Option;
经理人股票期权会计确认问题研究
3.
In this article,we focus much on the accounting recognition model of Asset securitization,and make a profound analysis on the research fruit of FASB and IASB and compare them with related Chinese accounting standards,suggesting that we adopt the continuing involvement approach step by step so as to facilitate the better .
资产证券化是随金融体系的发展和演化而产生的一种重要金融工具,随着与金融衍生品结合,其交易结构的日趋复杂将真实销售与担保融资界限模糊化,使得会计确认问题的争议归结为与证券化资产相关的风险和报酬是否都真正转移。
6) recognition of accounting
会计确认
1.
Some reflections on current recognition of accounting basis in institutions of higher learning;
关于现行高校会计确认基础的思考
补充资料：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》 第10条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条