第四条企业通常应当按照单项建造合同进行会计处理。
Article 4 Generally an enterprise shall have accounting treatment in accordance with each construction contract.
定期盘存制主要用于对单位成本较低的行货项目进行会计处理。
The period inventory system is typically used to account for inventory items that have a low unit cost .
定期盘存制主要用于对单位成本较低的行货项目进行会计处理。
The period inventory system is typically used to account FOR inventory items that have a low unit cost.
按规定应交纳的消费税，按照本规定第二条的规定进行会计处理。
Consumption Tax that shall be paid in accordance with the provisions shall be accounted for in accordance with Item 2 of these provisions.
修改债务条件后的应收债权，按本制度规定的一般应收债权进行会计处理。
Amount to be received after modification of terms of a debt should be accounted for as standard accounts receivable as specified in this System.
《国际会计准则》第22号中规定，企业合并根据合并的性质采用购买法或股权联合法进行会计处理。
The Rule 22 in International accounting Principles regulates that accounting should be dealt with by purchasing or pooling of interests.
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.
我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理，但在现实中，自发性会计政策变更的会计处理暴露出许多不足之处。
The enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in China, But there are some defects in the method.
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.
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.
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