尽管如此,就算如今作弊不多,仅仅处理1990年代的股票期权授予就够检察官们忙了.以低于市价授予股票期权并不违法.问题是对此说谎--关于股票期权回溯的最佳说法.此举可能欺骗股东,同时改变了股票期权授予的会计税务适当处理方法.被供述的UNITEDHEALTH的股票期权回溯---老板WILLIAM MCGUIRE收取16亿股票期权--如果属实,其利润和税务减免会损失几亿.
The problem is lying about it—the best way to describe backdating options. The practice may defraud shareholders, as well as altering the appropriate accounting and tax treatment of the option grants.
本文首先分析了会计政策的本质，在此基础上探讨了会计政策选择中涉及的有关问题，主要是处理好四种关系。
The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。
The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.
现在我们需要处理由标准成本会计系统所引发的问题。
Now we need to deal with the problems stemming from the standard cost accounting system.
国际会计准则制定者和谨慎的监管者们需要进行更紧密的沟通，以处理这些由于银行独特的系统特征而产生的问题。
He concluded by calling for closer dialogue between global accounting standard-setters and prudential regulators dealing with these and other issues arising from the 'unique systemic nature of Banks'.
本文对现行会计制度规定将其计入当期损益的处理方法进行了探讨，认为存在诸多问题。
This article is discussing about the meth od that current accounting turned it into profit and loss. there exist many problems.
介绍了网络会计的特点，网络会计的内客及处理程序以及网络会计所面对的问题和对策。
It was distributed the contents, characteristics, programs of cyber accounting and its problems and solution.
在将衍生金融工具纳入会计处理系统的前提下，其后关键是处理好会计计量问题。
On the condition that DFIs are contained in the accounting process system, the key is to solve accounting measurement problem.
对我国现行增值税法以及有关会计处理中存在的一些问题作了分析，并提出设置增值税会计的一般模式。
Probing into the current law of value-added tax as well as problems that occurs in dealing with accounting, the paper puts forward a general model to account the value-added tax.
l提高了会计专业水平、商业英语应用能力以及沟通和处理问题的能力。
L has improved accountant special field level, business English application ability and the ability linking a problem's up and handling.
企业商誉的价值越来越受到经营者和投资者及其他相关人员的关注，企业商誉的会计处理又是一个特殊的问题。
The increasing value of goodwill was concerned by business operators and investors and other stakeholders, the accounting treatment of goodwill is a special problem.
内容摘要：外币交易会计处理是国际会计中比较复杂的实务问题，也是理论争论最多的焦点之一。
Abstract: the accounting process of the foreign currency transactions is the quite complex practice question in the international accounting, and is also one focus of most theoretical argues.
法务会计运用会计知识，对经济事项中的法律问题进行处理，并向法庭提供相关证据。
The law serves accountant to utilize accountant the knowledge, carries on processing to in the economical item legal matter, and provides the related evidence to the court.
通过对我国金融企业现行呆账处理的会计和税收政策进行分析，就发现其存在的问题。
Passing the analysis of the current accounting and tax policy for bad debit in Chinese financial enterprises, We will discover the existent problems.
结合会计电算化专业ERP沙盘教学实践，研究ERP沙盘教学中存在的主要问题及解决对策，并提出为保证ERP沙盘教学质量必须要处理好的几个问题。
This paper studies the problems existing in teaching and the solutions according to the teaching practice of accounting profession, and raises several questions to ensure the quality of teaching.
因为会计要处理许多数据问题，如果他很粗心，可能会造成巨大的损失。
For an accountant will deal with many problems about data. If he is careless, perhaps it will make a great loss.
股票期权的会计处理是期权激励制度中非常重要的内容，不解决会计问题，股票期权激励就无法进行规范的操作和实施。
Accounting disposal of stock option is an important content in option motivation system. Stock option motivation can not be properly operated and carried out unless solving the accounting problem.
文章以银行信贷资产证券化会计处理为研究对象，研究内容包括银行信贷资产证券化的会计确认、会计计量、SPE合并问题及信息披露这几方面。
The paper aims at the accounting for Bank Credit Assets Securitization, and has studied the confirmation, measurement, consolidation of SPE and disclosure of Bank Credit Assets Securitization.
所得税会计研究的核心问题是不同处理方法的选择和运用，此问题就世界范围来看没有统一的标准。
The kernel question of the income taxes accounting research is how to select and apply the different method. So far, seen from the whole world, there is not a unified standard about the question.
这里就破产清算会计的几个问题予以分析，以便更好地掌握破产清算会计的基本特点、破产清算会计处理的程序与内容。
Liquidation accounting here to analyze several issues in order to better grasp the basic characteristics of accounting liquidation, bankruptcy and liquidation accounting procedures and content.
税务会计师负责对机构或个人的税务问题进行分析，报告并提供建议，准备税收收益方面的报告，并处理与税务机关的纠纷。
Analyses, reports and provides advice on taxation issues to organisations or individuals, prepares taxation returns and reports, and handles disputes with taxation authorities.
因此，加强会计监管从根本上扭转会计监管弱化是切实处理这些问题的有效途径。
Therefore, the strengthening of accounting regulation fundamentally reverse the weakening of accounting regulation is effectively an effective way to solve these problems.
究其本源，分析会计人员呈现职业道德缺失的缘由，并立足实践找到处理该问题的方法。
Traced the accounting personnel appear analysis of the reasons for lack of professional ethics, and based on practical ways to find a solution to the problem.
在企业的实际会计工作中，对产品生产过程中产生的边角余料如何进行会计处理，一直是广大会计工作者难以解决的问题。
In practical accounting, the accounting of leftover bits and pieces of industrial material presents a problem that is difficult to solve.
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
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