新会计规则的负面影响。
新会计准则将于2007年正式实施。
实际利率法的核算是新会计准则的难点。
The accounting of effective interest rate method is difficult in our current system of accounting standards.
我国企业筹备实施新会计准则体系刻不容缓。
The enterprises in our country need to make plans for actualizing the new account standards without any delay.
本文就新会计准则对财务分析的影响进行了研究。
This article on the new accounting standards on financial analysis of the impact of the study.
2007年是新会计审计准则正式实施的第一年。
The year of 2007 is the first year that implements the new accountant and the audit criteria.
新会计法的实施。
本文阐述了最新会计准则中直接法与间接法的内在关系。
The article has elaborated the intrinsic relations of the direct method and indirect method in the newest accountant criterion.
新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响？
The introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact?
我国2006年2月颁布的新会计准则对财会软件将产生较大的影响。
China's new accounting standards, issued in Feburary 2006, have a great influence on accounting softwares.
中华会计网校：《新会计准则精读精讲》，国民出版社2006年版。
Gavin Dumbrell & Rex Walsb, 《Financial Accounting and Financial Reporting》, National Core Accounting Publications 2006 (third editor)Australian.
新会计准则重新规范了有关资产减值迹象的判断、计量和转回等问题。
The new accounting standards re - regulate the judgment, measure, and reversal of asset impairment.
新会计准则的实施要求企业采用资产负债表债务法进行所得税会计处理。
Along with the implementation of the new accounting standards, the enterprises is requested to adopt the balance sheet liability method.
我国即将履行的新会计准则体系是否意味着企业会计制度即将完成使命？
Our country soon carries out whether the new accounting standards system does mean business accounting the system soon completes the historical mission?
我国的新会计准则虽然体现了全面收益的思想，但并没有建立全面收益报告。
The accounting standard in China, though manifesting the ideology of comprehensive income, has not reinforced the established the comprehensive income report.
不管制造费用账户的余额是借方还是贷方，新会计期间开始以前必须将其结平。
Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
本文关于更新会计恒等式和资产负债表的建议，涉及国际通用的基础会计理论。
This article about renews accountant the identical equation and the property debt table suggestion, involves international general foundation accountant the theory.
应急措施先分析实施新会计准则可能出现的问题，并在此基础上进行对策的分析。
In the short term part, the probable problems existing in the implementation of the new accounting standards would be listed and then countermeasures given.
文章就新会计准则的实施给会计电算化系统带来的一些问题及解决方法作简单分析。
This paper analyzes some problems of computerized accounting system caused by implementation of new accounting standard and the solutions.
本文旨在通过规范与实证分析相结合的方法，分析新会计准则对盈余管理产生的影响。
This paper aims to combine the normative and empirical analysis of the method of analysis of new accounting standards on the impact of earnings management.
公司用这种方式获利的机会只是最近才出现的，原因是新会计准则允许企业对其债务采用市场价计算。
The opportunity for companies to benefit in this way only recently emerged, thanks to new accounting rules that allow companies to apply market prices to their own liabilities.
结合新会计准则的变化，从各个具体准则的角度分析了上市公司新的盈余管理手段和方法。
Combining the changes of new accounting criterion, it analyses the new surplus management methods of the listed company in terms of each concrete criterion.
根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。
Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.
新会计和审计准则颁布和执行三年多来，很大程度上强化了会计监督，但也出现一些新问题。
New accounting and auditing standards promulgation and implementation for the past three years, largely strengthened the accounting supervision, but also appears some new problems.
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
然后，分析新会计准则的颁布对EVA调整事项的影响，阐述高新技术企业计算EVA的步骤。
Then this thesis analyzes the impact on the EVA adjustment after the new accounting standards were promulgated, and EVA calculation of high-tech enterprises on the steps.
新会计制度与现行税法的矛盾表现在资产、负债、所有者权益、收入、成本费用支出等各个方面。
The disagreements between the new accounting system and the present tax law are displayed in the areas of proprietors, proprietor s rights, income, expenditures and cost, etc.
因此，关于煤炭上市公司资产减值在新会计准则下的处理对利润影响的研究是非常必要且可行的。
Therefore, listed companies on asset impairment in coal under the new accounting standards on research on the effects of profit are very necessary and feasible.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
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