The third Chapter is accounting recognition of asset securitization.
第三章是资产证券化的会计确认。
This paper is to study the accounting recognition of Executive Stock Options.
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。
There are two types of accounting recognition basis: cash basis and accrual basis.
会计确认基础有两种：收付实现制和权责发生制。
This paper discusses the meaning, importance, stages, foundation and criterion of accounting recognition.
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。
The paper discusses the theory of accounting recognition, measurement and disclosure for asset securitization.
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。
This paper briefly analyses the implication, importance, foundation and criterion of thd 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 thesis is divided into four chapters:The first chapter is the accounting recognition of the securitized asset.
全文共分四章：第一章是证券化资产的会计确认。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
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。
Secondly, the author will discuss the accounting recognition and the accounting measurement of stock index futures exchange and give the suggestion that Finan…
同时还结合实例对股指期货交易的具体会计处理过程进行了分析。
The accounting recognition occupies an important place in the accounting information system and plays a key role in the formation of the accounting information.
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。
Therefore, accounting recognition, measurement and disclosure of assets in agricultural enterprises has become a key focus accounting academy and economic field.
农业企业的生物资产会计核算问题已经成为会计学界乃至经济学界的重点关注问题。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
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。
Firstly, the essence of stock option and connotation of the involved accounting elements are analyzed, and ESO accounting recognition is discussed in terms of recognition elements and time.
首先，本文通过对股票期权的本质以及所涉及会计要素的内涵的分析，从确认要素和确认时点两个方面来探讨经理人股票期权的会计确认问题。
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.
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。
Through hedge accounting, the accounting recognition of hedging profit and loss in the financial market can be delayed after the corresponding profit and loss exposed by basic risk are recognised.
通过对冲会计法，金融市场对冲的收益和损失的会计认可被推延至基础风险暴露的相应收益和损失得到认可之后。
Revenue recognition determines how much revenue you will put on your accounting statements in a specific time period.
收入确认决定了某段期间你可以在会计报表上填上多少收入。
Then America's securities watchdog began investigating Dell for accounting problems, probably relating to revenue recognition, and Dell may yet have to restate profits for the past few years.
随后，美国证券监察机构开始对戴尔与收入确认或有关联的财务问题展开调查，戴尔因此大概必须就过去数年的利润重编报表。
Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
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 and measurement of human resources are most urgent problems in human resource accounting.
人力资源的确认和计量是人力资源会计中最需要解决的问题。
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.
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 accounting principle that governs the timing of expense recognition.
配比性原则是控制费用确认时间的会计原则。
The recognition of accounting has very important impact on the truthfulness and accuracy of accounting information .
会计确认对会计信息的真实性、准确性具有重要的影响。
Recognition and measurement have been two key difficult issues in financial instruments accounting standards setting, and also two foci of the present research.
本文对金融工具会计准则进行了国际比较，上述问题构成这些国际比较的动因。
These are systematic problems for recognition of the intellectual capital as equity share, including non-recognition of the intellectual capital by laws, as well as the difficulties for accounting.
但是智力资本出资目前还存在制度上的障碍，包括立法上我国尚未承认智力资本，智力资本的会计核算存在诸多困难等。
It makes definitions of accounting elements in cooperation with their recognition.
它把会计要素的定义同确认结合起来表述。
The fourth chapter of revenue recognition, accounting theoretical basis.
第四章，收入确认的会计理论基础。
There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
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。
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.
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。
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