3) income statement adjustment
损益计算书调整
4) subsequent event
期后事项
1.
New auditing standards have a remarkable improvement of subsequent events compared with the old ones,no matter in style or in content.
关于期后事项的新准则与原准则相比,无论从体例上还是内容上都有了较大幅度的修改,期后事项的概念内涵有所变更,并且理论基础与现实的内在逻辑更加统一,在具体审计程序的设计上也更加具有现实解释力。
5) current profit and loss
当期损益
1.
According to the regulations related to the later expenditure of fixed assets from two aspects: current profit and loss and current depreciation the influences of different division of the later expenditure of fixed assets on fiscal treatment are analyzed.
结合固定资产后续支出的相关规定,从当期损益和当期计提折旧两方面阐述了固定资产后续支出划分不同对账务处理的影响,并通过对固定资产后续支出资本化和费用化划分原则的介绍,论述了固定资产后续支出在会计实务中的处理方法。
6) benefit adjustment
利益调整
1.
The benefit adjustment and the law basic value realization
利益调整与法律基本价值之实现
2.
They are the circle formed between the law and the benefit adjustment in the course of the legislation,the affinity emphasized in the course of executing the law,the modernization of legal consciousness realized step by step in the course of cultivating the legal cultural.
从法理学的角度论述了制约法律被遵守的三个要件,即在立法过程中必须保证制定的成文法和利益调整形成良性循环,在执法过程中必须注重法的亲和性,以及在法律文化培育过程中逐步实现法律意识现代化。
3.
The management transition of enterprises is an important benefit adjustment.
企业管理转型是一次重大的利益调整。
补充资料：前期
1.所定日期之前;事情出现之前。 2.事前或过去的约定;预定。 3.对未来的预期﹐打算。 4.某一时期的前一阶段。
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