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1.Comparisons of the Accounting Rule of Business Combination
中西方企业会计准则——企业合并的比较收藏指正
2.In traditional accounting system, the accounting entity is single, the accounting currency is single, and the accounting bookkeeping and accounting report should follow a single accounting rule and system, therefore the accounting book is single.
摘要在传统会计核算系统中,会计的主体是单一的,会计的货币计量单位是单一的,会计记账与会计报告所遵循的会计准则与制度也是单一的,因此账薄是单一的。收藏指正
3.The objective of accounting rule setting is the essential decisive factor that forms the high quality accounting rule.
会计规则的制定目标是形成高质量会计规则的根本性决定因素。收藏指正
4.Objective of Accounting Rule Setting:Neutrality or Economic Consequences
会计规则的制定目标:信息中立还是经济后果收藏指正
5.Due to the differences among China and foreign countries in accounting method, accounting system (accounting rule) and accounting contents, investigators must adjust the accounting information according to "decision-making availability" while judging.
由于中外会计核算方法、会计制度(会计准则)以及会计业务涵盖内容的不同,调查者在利用会计信息判断时需按照“决策有用观”进行调整。收藏指正
6.The Differences on New Accounting Rule and the Taxation Law How to the Fixed Assets
会计准则与税法对固定资产处理的差异收藏指正
7.This article elaborated the background and significance of the new accounting rules, introduced the new accounting rule transformation, comparison of both old and new accounting standards &analyzed the impact for the financial report.
本文阐述了新会计准则发布的背景和意义,介绍了新会计准则的变革,比较了新会计准则与旧会计准则的差异,分析了新会计准则对上市公司财务报告的影响。收藏指正
8.Consider the international accounting rule that governs consolidation, which defines when a company should include its investments in its accounts.
考虑国际会计准则下的公司合并,该由谁决定公司应该于何时把投资计入自己的账户呢。收藏指正
9.The new accounting rule issue move ahead to standardize the financial report and improve the quality of the accounting information for the listed company, help to reflect a actual achievement of the enterprises.
会计准则的发布,将进一步规范上市公司财务报告,提高上市公司会计信息质量,有利于真实反映企业经营成果。收藏指正
10.Introducing the inner financial control, this paper summarizes the meaning, feature, principle, function, accounting rule and orgnization of the inner financial control.
文章通过对财务内部控制的介绍,概述了财务内部控制的含义、特征、原则、作用、会计规则、组织机构等方面的内容。收藏指正
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