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?
交易性金融资产与可供出售金融资产的会计处理有类似之处，但也有不同。
The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference.
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 .
资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
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.
以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。
According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.
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.
由于现行法规对合营及其会计处理尚缺乏明确的规定，给一些公司操纵会计利润及资产规模以可乘之机，影响了会计信息的可比性和真实性。
Due to lack of definite regulations in joint ventures and their accounting process, the existing codes and regulations give room for some companies to manipulate accounting profit and assets scope.
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.
在分析股份有限公司捐赠资产性质的基础上，结合有关会计制度的规定，提出了“接受捐赠资产”会计处理的方法。
On the basis of the analysis for the donated assets properties company limited, this paper gives a accounting method for the donated assets of company limited with the accounting regulations.
损益表债务法和资产负债表债务法是所得税会计处理的两种方法。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
但是在日后该资产处置时却有违初衷，影响到了相关的损益账户，这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵，这是当前会计处理的缺陷。
The enterprise can manipulate the margin by handling the operation of "accepting the non-cash asset denotation" which is the defect of the present deposition of the accounting treatment.
就如何使接受非现金资产捐赠的会计处理更加完善进行了探讨，并提出了修正方案。
This paper discusses on how to make the deposition of the accountant of accepting the non-cash denotation more perfect, and puts forward the modified scheme.
针对新的固定资产减值准备准则，本文提出了它的变化之处，并对新准则的会计处理进行了举例分析。
Based on the principles of the impairment of fixed assets, the thesis points out some changes and analyzes the accounting of the new principles with examples.
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.
商誉的减值应当按照《企业会计准则第8号——资产减值》处理。
The impairment of business reputation shall be treated in compliance with Accounting Standards for Enterprises No. 8 - Asset impairment.
它可以处理，在会计方面，作为一个专有资产的公司。
It can be treated, in accounting terms, as a proprietary asset of the company.
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.
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.
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.
因此对资产负债表日后事项进行正确的会计处理，对于提高会计核算质量和保证财务信息真实可靠具有十分重要的意义。
So on balance sheet items for proper accounting treatment, accounting for improving the quality and ensure true and reliable financial information is of great significance.
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.
对无形资产的减值，本文探讨了减值确认与减值转回的会计处理。
The second part is Chapter Four, discussing the regulation of disposal of intangible assets.
资产捐赠是企业日常会计业务之一，其会计处理与税务处理存在较大差异。比较其差异，更好地掌握它们的会计处理方法。
The asset donation is one of the enterprise's daily accounting transactions and there are many differences between the accounting treatment and the tax treatment on the asset donation;
国际会计准则理事在7月14日宣布的处理办法是将所有金融资产分为2种。
IASB's proposed solution, announced on July 14th, is to put all financial assets into two buckets.
为了要为所有的长命资产建立一个单身的模型，FASB发行了陈述144号，为长命的资产损害或处理的会计。
To establish a single model for all long-lived assets, FASB issued Statement no. 144, Accounting for the Impairment or Disposal of long-lived assets.
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.
通过对特殊业务中的会计差错更正及资产负债表日后事项在会计处理与税务处理上的差异进行讨论，使其实务操作更清晰。
In order to make the managing affairs of accounting practice more clearly, the differences between accounting practice and taxation practice in special event are discussed in this paper aiming...
通过对特殊业务中的会计差错更正及资产负债表日后事项在会计处理与税务处理上的差异进行讨论，使其实务操作更清晰。
In order to make the managing affairs of accounting practice more clearly, the differences between accounting practice and taxation practice in special event are discussed in this paper aiming...
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