目前通行的资产要素概念未能科学地反映资产的本质，导致资产确认、计量、报告出现一系列问题。
The concept of asset element currently cannot reflect the essence of assets, and has caused a serious of problems about identification, measure, and reporting of assets.
在对生物资产会计的背景、影响因素进行了分析之后，提出我国生物资产确认、计量和披露的现实选择。
The fourth part is the realistic choice of biological assets accounting. After the analysis of the background factors and factors affecting of biological assets accounting.
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.
由国际上关于生物资产确认的相关理论和我国现行相关的准则和制度中对于生物资产确认的规定两个部分组成。
By the international recognition of biological assets related to the theory and China's current guidelines and related systems for the biological assets recognized in the two parts.
所有金融机构都有帐目核对的程序，每个帐户中的资产都要由另一个来源确认。
All financial institutions have reconciliation procedures, where assets in each account are confirmed by another source.
对于测试工作流，这些步骤是定义任务评价，检验测试方法，确认构建稳定性，测试和评估，完成可接受任务和改善测试资产。
For the Test workflow, these steps are Define Evaluation Mission, Verify Test Approach, Validate Build Stability, Test and Evaluate, Achieve Acceptable Mission, and Improve Test Assets.
这些修改使得银行在使用模型评估非流动资方面用有更大的自由，同时使得它们确认收益表中长期资产损失时更为灵活。
These gave banks more freedom to use models to value illiquid assets and more flexibility in recognising losses on long-term assets in their income statements.
尽管汇丰希望，在美国市场近一步确认的损失及其持有的资产支持证券的损失将限制在某个水平，不过增发新股则将使汇丰能够对极度糟糕的状况做好准备。
Although it hopes further realised losses in America and on its asset-backed securities will be limited, a rights issue leaves it prepared for the very worst.
目前，确认报名的富豪有10人，资产基本过亿，平均年龄38岁。
Ten men, aged 38 on average, have signed up, with each holding assets topping RMB100m.
此任务确保我们确认拥有什么资产(包括服务)并确定哪些资产可以进入下一个阶段。
The task makes sure we confirm what we have and determine which assets, including services, can be carried forward to the next stage.
我们的确认识到. NET是市场中一个非常重要的扮演者的事实，并且我希望能够继续以非常有效的方法继续使用和管理那个环境中的资产。
We do realize the fact that.net is a very important player in the market, and we want to be able to go ahead and manage assets of that environment in a very effective way.
不同的公司很可能以不同的价格持有相同的资产并且使用多种确认资产损失的方法。
Different firms may hold identical assets at different prices, and recognise losses on them in several ways.
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
第三章是资产证券化的会计确认。
The third Chapter is accounting recognition of asset securitization.
该部分还研究了资产减值会计的确认、计量和披露，对披露中的不足提出了改进建议。
In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets.
人力资源(主要指高级人力资源)应该确认为企业的一项特殊资产。
Human resources (mainly the advanced human resources) should be confirmed as a kind of special asset in the enterprises.
美联储纽约分行并未提供每项资产的估价，也没有披露能用来确认具体住房贷款的信息，该行称这些数据可能侵犯贷款人的隐私。
The New York Fed didn't provide information on the valuations of each asset or data that would identify residential home loans, saying the latter 'would violate individual borrowers' privacy.'
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.
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.
在随后的会计期间，企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。
In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.
这些修改使得银行在使用模型评估非流动资方面用有更大的自由，同时使得它们确认收益表中长期资产损失时更为灵活。
These gave Banks more freedom to use models to value illiquid assets and more flexibility in recognizing losses on long-term assets in their income statements.
第二部分，无形资产的确认。
当一个公司被并购时，会计准则要求并购价格首先分配给所并购的可确认资产的公允价值。
When a business is purchased, accounting principles require that the purchase price first be assigned to the fair value of the identifiable assets that are acquired.
或有事项会计准则仍有一些不足之处，诸如与或有事项相关的资产的确认，或有负债的披露等等。
There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
计入当期损益和确认为无形资产的研究开发支出金额。
The amount recorded into profit or loss for the current period and those confirmed as the research and development expenditures for intangible assets.
或然资产不予确认，而是当经济利益有机会流入时，于帐目附注内披露。
Contingent assets are not recognised but are disclosed in the notes to the accounts when an inflow of economic benefits is probable.
现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。
In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.
原实际利率是初始确认该金融资产时计算确定的实际利率。
The original actual interest rate is the actual interest rate as determined when the financial asset was initially recognized.
该金融资产与确认的相关金融负债不得相互抵销。
The financial asset shall not be used to offset the relevant financial liabilities it has recognized.
出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
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