银监会要求商业银行每季度至少25%的、通过信托公司发放的贷款转入银行的资产负债表内核算。
The China Banking Regulatory Commission instructed Banks to move at least 25% of loans issued through trust companies back onto their balance sheets at the end of each quarter.
部分是为了避免此类问题,Research Affiliates的Robert Arnott已经开发了基本指数,它是通过诸如销售,现金流和分红的会计核算手段来衡量公司。
Partly to avoid such problems Robert Arnott of Research Affiliates has developed fundamental indices which weight companies by accounting measures such as sales, cashflow and dividends.
单位内部会计监督是通过会计核算进行的,内部会计监督包括会计核算的全过程。
The inside accounting supervision of a unit is realized through accountant accounting and it includes the whole course of accountant accounting.
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