1.
On the Confirmation of Our Country Income Earning of an Enterprise and International Convention Difference;
论我国企业收益确认与国际惯例的差异
2.
Interest income is recognized on a time proportion Basis that takes into account the effective yield on the asset.
利息收入乃根据时间比例作基准按该等资产之有效收益确认。
3.
Probing accounting treatment for liquidating dividend--Discuss the investment and conservatism of the recognizing of investment income;
对清算性股利会计处理的探讨——兼论投资及其收益确认的稳健性
4.
recognition of exchange gains and losses in the income statement
在收益表中确认汇兑损益
5.
CONFIRMATION OF LONG-TERM SHARE INVESTING GAINS IN WORKING OUT THE COST;
成本法核算时长期股权投资收益的确认
6.
The Profit-costs Method and Effect Affirmation on Quality System Running Result;
质量体系运行效果确认的有效方法——收益成本法
7.
The Comprehensive Invome Theory and the Confirmation of Gain-Loss--the Advantage and Disadvantage of Principle of Realizing and the Accrual Basis of Accunting;
全面收益理论与损益确认原则——实现原则、权责发生制原则利弊谈
8.
The revenue should be recognized and reported in the income statement when the timing of revenue is reasonably determinable and the earnings process is completed.
当收入的时机能够合理地确定,盈利过程已经完成时,收入就应在收益表中加以确认和报告。
9.
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。
10.
When inventories are sold, the carrying amount of those inventories is recognized as an expense in the period in which the related revenue is recognized.
存货出售后,其账面值于相关收益入账之期间确认为开支。
11.
As soon as we receive the sale note, we shall establish the necessary letter of credit in your favour.
当收到销售确认书（合同）的，我当立即开出以贵司为受益人的信用证。
12.
The Long-Run Performance of Firms Conducting IPOs or SEOs and The New Issue Effect;
新发行企业股票收益率、经营业绩研究及新发行因子的确认
13.
Confirmation of Environmental Cost and Income and Its Effect on Operating Results;
企业环境成本与收益的确认及其对经营成果的影响
14.
This rule is to recognize losses from drops in market value without recognizing gains from rising market prices.
这个规则只确认由于市价降低而带来的损失,而不确认由于市价上升而带来的收益。
15.
An investor using the equity method recognizes its proportionate share of the investor' s net income as an increase in the carrying value of its investment.
使用权益法的投资者,按持股比例确认净收益,并作为投资额账面价值的增加。
16.
Whenever the carrying amount of an asset exceeds its recoverable amount, an impairment loss representing the difference between the carrying amount and the recoverable amount is recognized in the income statement.
倘资产净值高于可收回金额时,两者差异(即指减值亏损)会于收益表中确认。
17.
Vindicatio ususfructus (petitio ususfructus)
确认用益权之诉，请求返还用益权
18.
recognition of franchise fee revenue
特许权费收入的确认