客观因素导致会计信息失真，这是由于社会环境变化的不确定性以及会计确认计量在一定范围内的模糊性而导致会计信息失真。
Macroscopic factor that is the result of uncertainty of the society environment change and illegibility of accountant acknowledgement measure will result in accountant information distortion.
企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred.
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
企业应当以权责发生制为基础进行会计确认、计量和报告。
Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
人力资源的确认和计量是人力资源会计中最需要解决的问题。
Recognition and measurement of human resources are most urgent problems in human resource accounting.
人力资源会计运行，除了要有完善的人力资源会计的确认、计量、记录和报告等理论内核，还要有环境条件的支持。
It is needed to operate human resource accounting, not only theories on accounting recognizing, measuring, recording and reporting, but also the support of environment.
人力资源会计是确认和计量人力资源数据并将相关数据向相关方传达的过程。
Human resources Accounting (HRA) is the process of identifying and measuring data bout human resources and communicating this information to interested parties.
人们一般认为个人的成长是一种外在的结果，可以被确认和计量。
People have generally viewed personal growth as an external result or product that can be identified and measured.
企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和报告，不得提前或者延后。
An enterprise shall recognise, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.
正确确认、计量、记录和报告企业商誉，才能真实反映企业财务状况，满足会计信息使用者的需求。
We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。
An enterprise shall recognise, measure and report transactions or events based on their substance, and not merely based on their legal form.
科学地确认、计量、记录和报告会计主体的人力资产开发信息，确立劳动者在各会计主体中的地位，促使各会计主体有效利用人力资产，合理开发人力资产，具有十分重要的意义。
It is of great importance to confirm, measure, record and report human resources information in accounting as well as promote the rational use and development of human resources.
该部分还研究了资产减值会计的确认、计量和披露，对披露中的不足提出了改进建议。
In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets.
会计职业判断作为一种会计行为，在确认、计量、记录和报告过程中发挥着很重要的作用。
The judgment of accounting profession plays a very important role in the course of confirming, measuring, recording down and reporting as an accounting behavior.
借以阐述解决相关确认、计量、报告等方面的问题，以期望能为我国的人力资源会计走出传统，融入常规起到一线抛砖引玉之用。
From the solution of confirmation, measure and report, the writer want to help the human resource accounting of our country separate from tradition and go to normality.
那么，该如何确认、计量此信息呢。
衍生金融工具的审计在确认、计量和披露方面存在很大的风险，规避衍生金融工具审计风险需要从多角度进行。
The audit of derived financial instruments runs big risk in metering and revelation. To avoid the risk, the audit should be carried out from various aspects.
作为以反映和监督为最基本职能的会计核算，应当把人力资源的确认、计量和核算，作为其重要内容之一。
So it is imperative for accounting, the basic function of which it is to reflect and supervise, to include as its main function the confirmation, calculation and accounting of human resource.
网络会计是依托在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。
Network accounting is a process that relies on the Internet to provide confirmation to certain transactions and events, providing measurement and disclosure of accounting activities.
会计是确认，计量与传达经济信息，帮助信息使用者做出合理判断和决策的过程。
So accounting is related to all of the activities described above, and in all of them the emphasis is on using accounting information in the process of making decisions.
环境会计所要解决的一个重要问题是如何将其转化为会计指标，以便对其进行确认、计量和披露。
One of the important problems which will be solved by the environmental accounting is how to translate it into the accounting index in order to confirm, calculate and disclose it.
网络会计是在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。
Network accounting goes on confirming and measuring the accounting activities that reveals to various kinds of trade and item under the environment of Internet.
第三部分，论述了资产减值会计确认、计量、记录、披露四个方面的内容。
The third part describes the affirmation, measurement, record and disclosure of accounting in assets impairment.
摘 要网络会计是依托在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。
Network accountant rely on under the environment of Internet carrying on accounting activitying that confirming, measuring and revealing to various trade and item.
第二部分论述资产减值会计的会计程序问题，包括确认、计量和信息披露，这是资产减值会计的核心问题。
The second part discusses the core problem of impairment of assets accounting including its confirmation, calculation and disclosure.
第二部分阐述了全面收益的含义及特征，对全面收益的概念、内容、确认、计量进行分析。
Part 2 introduces the characteristic of comprehensive income, and it analyzes the theory of comprehensive income, which is about the concept, composition, confirmation and measurement.
在企业的实际会计工作中，或有负债企业仅仅根据其表现种类进行简单的列举，对其确认、计量和报表反映等较少说明。
In practical accountancy, the contingent liability enterprises are listed only according to their types with little concern for their qualification, size or accounting reports.
随着公允价值等计量属性应用范围的不断扩大，资产持有损益的确认、计量和披露规范的研究逐渐受到重视。
With the expanding application of fair value measurement attributes, recognition, measurement and disclosure of assets holding gains and losses is attracted more attention.
第五条企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
Article 5 an enterprise shall recognize measure and report transactions or events that the enterprise itself has occurred.
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