第三章是资产证券化的会计确认。
The third Chapter is accounting recognition of asset securitization.
全文共分四章：第一章是证券化资产的会计确认。
This thesis is divided into four chapters:The first chapter is the accounting recognition of the securitized asset.
会计确认基础有两种：收付实现制和权责发生制。
There are two types of accounting recognition basis: cash basis and accrual basis.
现行会计确认外购商誉而不确认自创商誉有缺陷。
It is defective for actual accounting to recognize only out-purchased good will, but not self-created goodwill.
传统的会计确认和计量原则出现了多方面的不适应。
Traditional accounting confirmation and measurement do not fit the economy affairs in many-sides.
选择合适的会计确认基础，是保证会计信息质量的前提。
The prerequisite to ensure the quality of accounting information is to choose proper accounting confirmation basis.
会计确认对会计信息的真实性、准确性具有重要的影响。
The recognition of accounting has very important impact on the truthfulness and accuracy of accounting information .
企业应当以权责发生制为基础进行会计确认、计量和报告。
Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
权责发生制和收付实现制是会计确认基础的两种基本方法。
Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.
本文对经理人股票期权会计确认问题进行了较深入的研究。
This paper is to study the accounting recognition of Executive Stock Options.
本文探讨了资产证券化的会计确认、计量和披露的有关理论。
The paper discusses the theory of accounting recognition, measurement and disclosure for asset securitization.
企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred.
在西方，稳健性原则长期以来就是会计确认与计量的一个重要原则。
For a long time, the prudent principle is an important principle that accounting confirms and measures in the west.
对会计确认的含义、地位、阶段、基础和标准等问题作了简单分析。
This paper discusses the meaning, importance, stages, foundation and criterion of accounting recognition.
本文对会计确认的涵义、地位、阶段、基础和标准等作了简单的分析。
This paper briefly analyses the implication, importance, foundation and criterion of thd accounting recognition.
国内对资产估值和发起人会计确认问题的研究已有很多论著，成果较多。
There are a lot of works about the assets assessment and initiator accounting confirmation.
第三部分，论述了资产减值会计确认、计量、记录、披露四个方面的内容。
The third part describes the affirmation, measurement, record and disclosure of accounting in assets impairment.
会计确认和计量则从人力资源和无形资产的确认与计量进行了具体的探讨。
The accounting conferment and the measurement are affected at two aspects such as human resources and intangible assets.
第五条企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
Article 5 an enterprise shall recognize measure and report transactions or events that the enterprise itself has occurred.
会计确认在会计信息系统中居于重要地位，对会计信息的形成有关键性作用。
The accounting recognition occupies an important place in the accounting information system and plays a key role in the formation of the accounting information.
由使用者通报月结状态，以利会计确认每一项目作业进度，实时处理落后项目。
The users shall report the monthly balance status so that the accountant to confirm operation schedule of each item and deal with the items lagged bahind.
阐述销售收入的有关内容，从经济学角度说明销售收入会计确认的方法、途径等。
The paper explains the related contents of sales revenue, and introduces the measure to do accounting acknowledge of sales revenue from the economics perspective.
文章通过对电子商务环境下的会计进行分析，对电子商务的会计确认提出了一些见解。
Through the analysis of accounting under the electronic commerce environment, this paper puts forward some ideas on the confirmation of the electronic commerce.
改变现行的会计确认和计量框架体系，现在可行的是增加“表外附注”部分的披露信息。
What is workable for now in changing the existing accounting confirmation and measurement frame system is the introduction of information disclosure in the off-statement notes.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
本文围绕人力资源会计确认，从投入和产出不同角度对人力资源会计计量模式进行探讨。
The this text circumambience human resource accountancy confirms, from the devotion with produce different Angle to calculate mode to carry on a study to the human resource accountancy.
这一原则在我国会计实务中，在会计确认，会计计量、会计报告等方面都得到了充分运用。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
对衍生金融工具进行合理、有效地会计确认和计量对会计信息的可靠性和相关性意义深远。
Reasonable and effective recognizing and measuring of derivative financial instruments are essential to the reliability and relevance of accounting information.
对衍生金融工具进行合理、有效地会计确认和计量对会计信息的可靠性和相关性意义深远。
Reasonable and effective recognizing and measuring of derivative financial instruments are essential to the reliability and relevance of accounting information.
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