企业应当持续地对套期有效性进行评价，并确保该套期在套期关系被指定的会计期间内高度有效。
An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified.
资产负债表显示会计期最后一天的公司财务状况，表明该企业拥有的资产情况和欠债权人或股东的债务情况。
The balance sheet shows the firm's condition on the last day of the accounting period. It shows what the business owns and what it owes to its creditors or its owners.
对销售实施截止测试，其目的主要在于确定被审计单位营业收入的会计记录归属期是否正确。
Thee objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.
企业选择了上述两种处理方法之一作为会计政策后，应当一致地运用于相关的所有预期交易套期，不得随意变更。
When either of the above-mentioned methods is chosen by an enterprise as the accounting policy, it shall be applied to all relevant forecast transaction hedging and shall not be changed randomly.
在2001—2002年期间，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。
From 2001 to 2002, a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance, audit practices, and financial reporting.
学问经济时迟期，会计己员闭于企业、闭于社会的做用出无曲言而喻。
The era of knowledge economy, accountant plays a significant role in the enterprises and community.
该套期不再满足本准则所规定的运用套期会计方法的条件。
The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer.
后进先出准备是一个公司存货的当期重置成本与会计账簿中按后进先出法显示的存货成本之间的差异。
The difference between the current replacement cost of a company's inventory and the LIFO cost shown in the accounting records.
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.
对于一公司来说，在业务淡季结束会计年度比在业务活动的高峰期结束会计年度更方便。
It may be convenient for the business to end its fiscal year during a slack season rather than during a time of peak business activity.
1974年，会计准则委员会决定，内部开发专利权的研究开发成本随着其发生而计入当期费用。
In 1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are expensed as they are incurred.
用来反映公司控制其可变成本的能力，指会计帐期内当期营运利润占当期销售总额的比率，通常以百分比表示。
The ratio which is used to indicate a company's ability to control its variable costs refers to the ratio of operating profit to turnover in a given accounting period. It is expressed as a percentage.
在2010年，JABS将出版一期主题为“会计变革与问题”的专刊。
In 2010, the JABS will publish a special issue on "Accounting Changes and Issues."
此会计政策的变更将增加公司的当期利润和合并股东权益。
This change would increase the Company's profit or loss in the current period and equity interests.
现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.
套期保值会计处理未做规定。
或有事项会计应包括资产负债表日会计和期后时期会计。
Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet.
在2008年12月份，财务会计准则委员会和国际会计准则委员会已经发布了一个讨论期为六个月的收入确认准则的讨论稿。
A broader revenue-recognition discussion paper was issued by FASB and the International Accounting Standards Board in December 2008 for a six-month comment period.
非折现的方法有回收期法和会计收益率法。
Non-discounting methods includes payback period and accounting rate of return.
这些会计思想充分体现了这一时期民间会计已达到了较高的水平。
These accounting thoughts fully reflect the civil accounting has reached a higher level during this period.
海尔电器集团2006年中期业绩总结，包括：会计政策；
Haier Electronics Group 2006 Interim Results:accounting policies; segment information;
该套期不再满足运用本准则规定的套期会计方法的条件。
The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards.
最近一期的年报及已审会计报表；
The latest Annual Report and Audited Accounts for the Company;
第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。
Article 4for a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.
第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。
Article 4for a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.
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