具体包括对绿色会计核算原则、工作组织、账户设置、环境会计要素的确认和会计信息披露规范化等。
The paper gives the author's ideas about checking principle of the green accounting, managing the work, setting the account, and furthermore elaborating how to solve the problems of …
但在会计核算、税务处理及遵循谨慎性原则等方面还存在不协调之处,致使呆帐准备金制度尚未充分发挥其效用。
But there are some problems in accounting audit, taxation treatment and the following of the prudent principle, etc. making the dead loan reserve fund system not play its role.
所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。
Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .
稳健性原则是会计核算中一个非常重要的会计原则。
Conservatism principle is one of rather important principles for an accounting system.
谨慎性原则是会计核算中的一条重要原则。
Prudence principle is one of the important principles of accounting.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要,因而不能正确地对物流外包业务的成本进行度量。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
《企业会计准则》明确规定了会计核算应当遵循谨慎性原则的要求,合理核算可能发生的损失和费用。
Accounting Standard for business Enterprises stipulates definitely that accounting business should be followed the needs of conservatism principles, and discloses those possible losses and cost fully.
介绍了企业财务会计核算的配比原则,对企业的收入、费用、产品开发费用的确认原则进行了分析。
The apportion principle in business financial accounting assess is introduced, the confirmation principle to business's income, cost and product developing expense analyzed.
作为会计核算的一般原则,稳健性原则为企业应对不确定因素,降低风险提供了有利工具,但在烟草企业中则表现出一定的局限性。
As a general principle of accountant check, conservatism principle provides a favorable tool for enterprises which can deal with uncertain factors and reduce risks.
其次,结合烟草企业经营和会计核算实际,分析了稳健性原则的局限性,提出了慎用此原则的建议。
Secondly, combining with management and accountant check of tobacco enterprises in practice, the article analyses the limitation of the conservatism principle, and suggests careful use of...
其次,结合烟草企业经营和会计核算实际,分析了稳健性原则的局限性,提出了慎用此原则的建议。
Secondly, combining with management and accountant check of tobacco enterprises in practice, the article analyses the limitation of the conservatism principle, and suggests careful use of this...
环境成本在会计核算方面主要涉及环境成本的确认依据和确认原则,以及环境成本的分配问题。
Environmental costs accounting mainly involves the causation and principle of recognition, as well as the distribution.
环境成本在会计核算方面主要涉及环境成本的确认依据和确认原则,以及环境成本的分配问题。
Environmental costs accounting mainly involves the causation and principle of recognition, as well as the distribution.
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