租赁会计的历史提供了大量更改标准。
The history of lease accounting provides numerous changes to the standards.
今年,财务会计准则委员会(FASB)和国际会计准则委员会(IASB)回顾他们的租赁会计准则。
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are reviewing their guidelines on lease accounting this year.
本文具体分析了租赁会计准则的历史细节以及发生的具体变化,以及为什么FASB和IASB正在寻求更新当前的标准。
It details the history of lease accounting for them, changes that have occurred since the original guidelines were issued, and why the FASB and IASB are looking to update the current standards.
会计强调了租赁协议中税收的一面。
The accountant emphasized the tax Angle of the leasing arrangement.
从理论上讲,不将租赁资产资本化既不符合会计原则, 也不符合会计要素的确认。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
国家应在出口经营权、信贷、保险、税收及会计法规等方面对租赁公司给予支持。
Therefore, government should support lease companies in the area of export license, credit, insurance, tax and account regulations etc.
从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划,国际航运企业船舶租赁的筹划。
The special methods of international shipping enterprises' tax planning include the planning of ship registry, depreciation, impairment and financial lease.
《企业会计准则——租赁》于2001年1月18日正式发布,并于2001年1月1日起在我国所有企业履行。
Charter: enterprise Accounting Principle "was issued on January, 18, 2001 and enforced in all Chinese enterprises from January, 1, 2001."
《企业会计准则——租赁》于2001年1月18日正式发布,并于2001年1月1日起在我国所有企业履行。
Charter: enterprise Accounting Principle "was issued on January, 18, 2001 and enforced in all Chinese enterprises from January, 1, 2001."
应用推荐