人力资源应纳入资产负债表中进行确认与计量。
The manpower resources should bring into the statement of assets and liabilities to confirm and meter.
本文分五个部分：第一部分：无形资产的确认与计量。
Part I: Identification and measurement of the intangible assets.
最后，对资产组减值确认与计量水平的提高提出了几点建议。
Finally, here raise a number of recommendations for the sake of improving the level of confirmation and measurement of assets group.
企业财务报表要素及其确认与计量；财务报表的列报与披露。
Elements of financial statement of business enterprises and its recognition and measurement;
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.
第六部分则重点分析了知识经济下特有的无形资产网络域名的确认与计量。
Then the sixth part analyzes the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy.
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.
在实际偿付能力额度的计算中，会计的主要角色是资产、负债的确认与计量。
In the calculation of actual solvency margin, the role of accounting is to recognize and measure assets and liabilities.
不分清知识资本与知识资产的异同，就不能确认与计量知识资本与知识资产。
It is impossible to acknowledge and calculate "knowledge capital" and "knowledge assets" without distinguishing between them.
知识资产的契约关系性质，为知识资产的确认与计量确立了科学、合理的标准。
The nature of contractual relationship of knowledge-based assets has set up a scientific and reasonable standard for the recognition and measurement of knowledge-based assets.
在会计核算诸环节中，会计要素的确认与计量成为会计理论及实务中的重点和难点。
In many business accounting sectors, the confirmation and quantification of the accounting's essential factors will become the focal and difficult point in the accounting theories and practices.
本章主要是对上述研究得出自己的结论，并对资产组减值确认与计量的水平提高提出建议。
This chapter is mainly to come to the author's own conclusion with the researches above and give several pieces of advice for improving the impairment of assets group.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
第六部分则重点分析了知识经济下比较有代表性的网络域名与专利权两种无形资产的会计确认与计量。
Then the sixth part analyses the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy.
因此本文希望通过对无形资产确认与计量方面的研究，提出对我国会计法规中无形资产核算部分的改进建议。
We hope to make some Suggestions on intangible assets accounting by making research on intangible assets recognition and measurement.
资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。
The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information.
人力资源会计主要包括人力资源成本和人力资源价值两方面的确认与计量，人力资源成本包括人力资源历史成本和人力资源重置成本；
The human resource accounting mainly includes the confirming and calculating of its cost and value. The human resource cost includes human resource history cost and human resource replacement cost.
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
会计是确认，计量与传达经济信息，帮助信息使用者做出合理判断和决策的过程。
So accounting is related to all of the activities described above, and in all of them the emphasis is on using accounting information in the process of making decisions.
与之对应的中国会计准则为24条，它涉及的是包括衍生工具在内的金融工具的确认和计量。
The equivalent of China Gaap is item 24. IAS deals with the recognition and measurement of financial instruments including derivatives.
鉴于其识别与计量上的困难，各国税法上都没有单独确认股权转让中的持有收益。
None of developed countries recognize gain of pure holding due to the difficulty in its calculation.
农业的基本特点是动植物的自然再生产与经济再生产相互交织，正是这一特点导致了对农业活动会计确认、计量和披露的复杂性。
The basic characteristic of agriculture is the interrelation of natural reproduction and economic reproduction. That leads to the complexity of accounting recognition, measurement and disclosure.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
第二部分是全面收益的概述，介绍全面收益的概念、确认、计量与报告的相关内容，这是本文分析的理论基础。
The second part is the comprehensive income outline, introduced comprehensive income concept, recognition, measurement and report related content, this is the rationale which this article analyzes.
第二部分是全面收益的概述，介绍全面收益的概念、确认、计量与报告的相关内容，这是本文分析的理论基础。
The second part is the comprehensive income outline, introduced comprehensive income concept, recognition, measurement and report related content, this is the rationale which this article analyzes.
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