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accounting postulate中文

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用"accounting postulate"造句"accounting postulate" in a sentence"accounting postulate"怎麼讀

中文翻譯手機手機版

  • 會計假定
  • 會計假設

例句與用法

  • Will the accounting postulates be changed
    會計基本假設會不會改變
  • These changes can have great impact on accounting . but from the essence of accounting postulates , the existing accounting postulates is not totally out of date
    這些變化會對會計造成強烈沖擊，但從會計基本假設的本質看，現有的會計假設并沒有“過時” 。
  • Chapter2 theory study of asset reorganization accounting . analyzes its challenge to accounting postulate , impact on accounting principles and influence on the accounting factors
    第2章是資產重組會計的理論研究，分析了資產重組對會計假設的挑戰、對會計原則的沖擊及對會計要素的影響。
  • Based on the four theories , the theorical system hi this paper consists of four subsidiary parts , that is , accounting objective , accounting postulates , accounting principles and accounting procedures
    繼而建立起以以環境與假設為前提、以目標為導向、以會計原則為約束、以程序和方法為平段的資產減值會計理論體系。
  • It advises to adjust , optimize and develop the traditional accounting postulate , accounting principles and accounting methods according to kinds of accounting problems as a result of informal action in asset reorganization and the different economic relations it represents
    針對當前由于不規范的資產重組行為所導致的種種會計問題及其所代表的不同經濟利益關系，提出應該對傳統的會計假設、會計準則、會計方法進行調整、完善和發展。
  • The quality of the accounting information may be enhanced at the same time . intangible assets and the human resource became the significant components of the business assets . the accounting postulates need to be scrutinized and defined once more
    會計目標理論呈現出的統一趨勢；會計信息質量可以多方面同時增進；無形資產和人力資源成為企業資產的重要組成部分；會計基本假設需重新審視和定義；傳統的會計確認和計量原則出現了多方面的不適應。
  • ( 2 ) takes part in the process of making decision and control , while provides information for company mergers involved in asset reorganization , ( 3 ) meets the demands for information of asset reorganization of creditors , state departments and other parties relating to the company . asset reorganization consists of preparing phase , implementing phase and integrating phase , and each phase concerns different accounting problems . chapter 3 " researching on basic theory of asset reorganization accounting " discusses the influence on accounting postulate and accounting principals caused by asset reorganization
    重組實施階段會計工作的主要內容包括： ( 1 )在談判過程中，根據雙方的預測進行成本效益的跟蹤分析，為決定是否接受對方的條件以及尋求各方能夠接受的條款提供依據； ( 2 )進行財產清查，并依法對資產價值進行評估或確認； ( 3 )進行兼并前的審計和調賬工作； ( 4 )依法對資產重組過程中的事項進行會計處理并按規定進行信息披露。
  • The object of accounting reports of the corporation involved in the reorganization is different from when that of the corporation in normal operational state because of the changed accounting entity , in effect of original entity ' s accounting postulate on the changed accounting entity ' s controlling right , etc . the historical cost information based on going concern of original accounting entities wo n ' t satisfy the different demands of accounting information in the reorganization process . based on the discussion of the theory of asset reorganization accounting , chapter 4 inquires into accounting practice according to the different types of asset reorganization
    重組整合階段會計工作的基本點包括： ( 1 )按照資產重組方案和企業具體經營目標的要求對重組后續工作進行控制，包括成本控制、資產使用控制、效益控制等； ( 2 )按會計準則的要求結合企業的經營規模和管理特點建立財務會計制度，內容涉及會計工作機構設置、會計人員配備與分工、會計核算組織等； ( 3 )按企業經營特點和管理要求建立內部管理會計系統，包括預測決策系統、責任控制與責任核算體系、業績評價與考核系統等。
  • These frames include objective , accounting postulates , definition , accounting elements , accounting equations , accounting principia , measurement and the relationship between 3 - d accounting and 3 - entry bookkeeping . comparing with 2 - d accounting , all above are innovated or improved to some extent
    在此基礎上筆者又進一步的提出了三維會計的基本理論框架，此框架包括三維會計的目的、基本假設、定義、會計要素、會計等式、會計原則、確認計量以及三維會計與三式簿記之間的聯系。
  • The third section redefined the conception of the accounting postulates in the electric network environment . it proposed that the contradictory accounting principle may coexist , and discussed the challenge of the triple - entry bookkeeping pointed to unchangeable double - entry bookkeeping in hundreds of years and thorough innovation the accounting event methods aimed at the process methods of traditional accounting data the accounting report developed from the general process report to mass customization report
    第三部分對網絡環境中的會計假設進行了重新定義，提出相互矛盾的會計原則可以同時并存的觀點，同時論述了三式簿記向幾百年不變的復式簿記提出的挑戰和會計事項法對會計數據處理思想的徹底變革，會計報告由通用的形式向按需報告的個性化發展。
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