追溯调整法和未来适用法的会计处理方法的核算。
The paper discusses the accounting in retrospectively regulating act and future applicable methods and the disclosure of accounting policy modification in reports.
首次执行日之前可行权的股份支付，不应追溯调整。。
Any retroactive modulation may be not made to any share-based payment made for any exercisable right before the date of initial implementation.
如果在特别储备和专项储备结束陈述注销，所有的数据传回零，只有一种可能，这是追溯调整。
If the statements at the end of the special reserves and special reserves to write off and all the data back to zero, there is only one possible, it is retroactive adjustment.
作为会计政策变更账务处理的一个重点，追溯调整法具体账务的处理过程比较繁琐，容易出错。
The method of retroactive adjustment of account is a focal point of accounting policies'changing. But it is too heavy and complicated and inclined to be wrong.
我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理，但在现实中，自发性会计政策变更的会计处理暴露出许多不足之处。
The enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in China, But there are some defects in the method.
调整并重新访问您的追溯策略。
如此精细的调整可追溯到算盘的使用，追溯到中国的一个古老传统，即假设一年为360天，以达到简化利息支付的目的。
Such fine calibrations may date back to the use of the abacus, and to an old Chinese convention that assumes a 360-day year for the purpose of reckoning interest payments.
奥巴马可能做出的一个关键调整是将退税追溯期延长至五年，从而在理论上增加了应退税金额。
The key Obama change is to extend the retroactive application to five years, theoretically increasing the amount of past taxes that qualify for rebate.
奥巴马可能做出的一个关键调整是将退税追溯期延长至五年，从而在理论上增加了应退税金额。
The key Obama change is to extend the retroactive application to five years, theoretically increasing the amount of past taxes that qualify for rebate.
应用推荐