accounts items造句
例句與造句
- Account title accounting item
會計科目新譯灣翻譯 - Key profit and loss account items
主要損益賬項目 - Capital account items
資本帳戶項目 - Application on standard cost calculation to account items cost of diagnosis and treatments
按標準成本核算方法對診療項目進行成本測算 - A ledger account is simply a record of changes （ increase and decrease ） and balances in value of a ecific accounting item
分類帳戶不過是特定會計項目價值的變動（增加與減少）和結(jié)余的記錄。 - It's difficult to find accounts items in a sentence. 用accounts items造句挺難的
- A ledger account is simply a record of changes （ increase and decrease ） and balances in value of a specific accounting item
分類帳戶不過是特定會計項目價值的變動（增加與減少）和結(jié)余的記錄。 - Article 12 . each unit shall set up its accounting items and account books in accordance with the provisions of the accounting system
第十二條各單位按照會計制度的規(guī)定設(shè)置會計科目和會計帳簿。 - This essay is supposed to discuss how to prevent such behavior mainly through digging out the reasons for the making of fake accounting items
本文主要通過挖掘會計信息失真的原因，探討如何防范會計信息失真。 - The occupant enterprise shall adjust its accounting items according to the affirmation document issued by ssaao , and attend to the property right registration of state - owned assets
（三）占用企業(yè)依據(jù)市國資辦的確認文件調(diào)整會計帳目，辦理國有資產(chǎn)產(chǎn)權(quán)登記手續(xù)。 - The occupant enterprise shall adjust its accounting items according to the affirmation document issued by the state - owned assets administration department and attend to the property right registration of state - owned assets
（三）占用企業(yè)依據(jù)國有資產(chǎn)管理部門的確認文件調(diào)整會計帳目，辦理國有資產(chǎn)產(chǎn)權(quán)登記手續(xù)。 - General chronological books : those recording all events on chronological basis or concurrently recording the footing of special chronological accounting items on chronological basis , such as day book or journal , etc
一普通序時帳簿：以對于一切事項為序時登記或并對于特種序時帳項之結(jié)數(shù)為序時登記而設(shè)者，如日記簿或分錄簿等屬之。 - There is two things important on calculating eva . firstly it need to estimate the cost of the equity , then get the wacc ( weighted average cost of capital ) and the cost of the capital invested . secondly , some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively
計算eva ，需要估算權(quán)益的成本，并由此計算出加權(quán)平均資本成本，最終確定資本投入的成本，另外，現(xiàn)有的通用會計準則扭曲了大量的價值創(chuàng)造活動，因而在計算eva時，也需要根據(jù)企業(yè)實際，對經(jīng)營結(jié)果有重要影響的會計科目進行調(diào)整，以確保最終的eva能夠全面反映企業(yè)的經(jīng)營效果。 - The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity , which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso , the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved . which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information . part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經(jīng)理人股票期權(quán)的會計確認應(yīng)依據(jù)經(jīng)理人股票期權(quán)這一事物的經(jīng)濟實質(zhì)，將其歸屬于一種特殊的所有者權(quán)益科目? ? “經(jīng)理人股票期權(quán)”科目，從而將原有的所有者權(quán)益重新細分類別并進行價值分配；而經(jīng)理人股票期權(quán)的會計計量則因其同時具有金融衍生工具的性質(zhì)，宜采用公允價值法，結(jié)合經(jīng)理人股票期權(quán)的初始確認和終止確認進行初始計量和終止計量；關(guān)于經(jīng)理人股票期權(quán)的信息披露問題，筆者認為由會計確認和會計計量解決了經(jīng)理人股票期權(quán)的表內(nèi)確認問題后，應(yīng)著重在表外披露采用何種會計政策對經(jīng)理人股票期權(quán)進行確認和計量，并披露相應(yīng)的非財務(wù)信息，包括經(jīng)理人股票期權(quán)計劃的主要內(nèi)容等，以利于報表使用者獲得有效的決策信息。 - It is discovered that the active accounting system will be likely to distort the accounting data in the process of the eva calculation . in this case , the accounting items should be adjusted properly , aiming at the circumstances , such as the enterprises ’ property and scale . . . etc , to increase the accuracy of eva calculation
第二章是eva會計調(diào)整,在eva的計算過程中,發(fā)現(xiàn)現(xiàn)行的會計制度對會計資料有歪曲的地方,為了提高eva計算的準確性,針對企業(yè)自身性質(zhì)、規(guī)模等情況,適當?shù)卣{(diào)整會計項目。