因此，这种会计处理方法有一个问题。
广告费的会计处理方法。
本文着重阐明未担保余值变动时的会计处理方法。
This article focuses on accounting the change of the non-guarantee remaining sum.
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.
企业合并会计处理方法有购买法和权益结合法两种。
There are two methods:purchase method and pooling of interest method to be chosen to book the consolidated assets and liabilities.
传统的产品保修费用会计处理方法已不能适应这种情况。
The method of the traditional accounting to deal with the product warranty cost is out of date.
购买法是目前各国企业购并所使用的主要会计处理方法。
Purchase accounting is accounting method, which is mainly used in enterprises merger and acquisition by countries in the world of today.
第十三条会计处理方法前后各期应当一致，不得随意变更。
Article 13 Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed.
一致性原则是指会计处理方法前后各期应当一致，不得随意变更。
The principle of consistency implies that accounting methods should be consistent from one period to the other and should not be arbitrarily changed.
并叙述了国内外现有学派及其人力资源会计处理方法的种类和优缺点。
The kinds and advantages and disadvantages of the existing schools of human resource accounting shall be discussed.
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
本文就资产减值准备的相关规定和具体会计处理方法等，谈点粗浅认识。
This paper talks some superficial opinion about related provisions of assets reduction reserve and particular accounting treatment etc.
由于两种会计处理方法都注重成本，他们未能抓住六西格玛项目所创造的价值。
Because both accounting methods focus on cost, they miss the value created by Six Sigma projects.
在实际经济业务中，对于企业合并应采用的会计处理方法，引起了人们广泛的关注。
In economic operational practice, much attention have been paid to the merging method employed in business combination.
国际上公认的企业合并的会计处理方法有两种：购买法和权益集合法（权益联营法）。
There are two methods about the arrangement of accountant in the merging of enterprises accepted internationally: purchase and rights and interests gathering(the rights and interests joint).
不同会计处理方法的选择对各期的成本费用都产生影响，进而影响应交所得税的数额。
Different approach leads to different cost, therefore it will influence the amount of income tax payable.
在我国所得税会计处理方法的定位上，存在着损益表债务法与资产负债表债务法之争。
There exists the dispute of Balance Sheet-Liability Method and Profit Statement-Liability Method in the income tax auditing method in our country.
企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
采取合理的出口退税会计处理方法，准确执行国家税收政策，保证企业在竞争中的有利地位。
Good methods dealing with accounting of export drawback and correct conduction of national taxation policies can ensure the enterprises advantageous position in competition.
企业合并涉及巨额财务利益，不同的会计处理方法会影响到各方的财务利益及合并的最终结果。
Enterprise merging involves enormous amounts of financial interests. Selection of different accounting method will affect the financial interests of various parties and the final result of merging.
指控之一是通用更改对冲基金的会计处理方法，另外还有一项是将未完成机车交易按已完成交易处理。
One alleged violation involved changing the way it accounted for hedges. Another involved treating yet-to-be-completed sales of locomotives as done deals.
因此，应借鉴国际会计准则，统一计量模式，规范资产计提减值准备后的使用及处置的会计处理方法。
So we should draw lessons from international Assets criterion, unify the mode, Standardize the use and treatment method.
针对债务重组应遵循的四种方式，以实例对比新、旧准则对债务重组的会计处理方法及其纳税调整结果。
Aimed to the four forms, take some examples contrasted new and old criterions related to accounting process of debt rescheduling and tax adjustment results.
本文主要介绍重要性原则在会计账户的设置、会计处理方法的选择和会计信息的披露等方面的具体运用。
The paper deals mainly with the application of principle of materiality in the setting of accounts, selection of accounting process and disclosure of accounting information etc.
本文针对母公司对子公司承担的责任不同，提出了合并会计报表中对超额亏损的 会计处理方法及理由。
This paper suggests some accounting methods and reasons to deal with excess deficit in consolidated accounting statement according to the liabilities of the subsidiary to the parent company.
请分别说明在第2页和第3页描述的3种会计处理方法下，BSE(资产负债表等式)对下列事项的影响。
Show the BSE (Balance Sheet Equation) effects of the following events under the 3 accounting alternatives described on pp. 2 and 3.
1月18日法庭开庭审理贝鲁斯科尼旗下一家媒体公司在购买电视转播权时涉嫌欺诈和错误的会计处理方法的事项。
On Monday January 18th a trial is set to resume which relates to alleged fraud and false accounting over the purchase of TV rights by a media company that Mr Berlusconi controls.
因此本文主要就《小企业会计制度》和《企业会计制度》中有关会计处理方法不同对利税的影响进行了分析比较。
This essay makes a comparative analysis on the different effects of choosing "Accounting System for Enterprises" and "Accounting System for Smallscale Enterprises".
因此本文主要就《小企业会计制度》和《企业会计制度》中有关会计处理方法不同对利税的影响进行了分析比较。
This essay makes a comparative analysis on the different effects of choosing "Accounting System for Enterprises" and "Accounting System for Smallscale Enterprises".
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