Accounting liability not only includes the obligation of the tax liability and the salary with one's priority, but also includes the contracts obligation and tort obligation in the civil law.
会计学的负债概念既包括具有优先权的税费之债和工薪之债，也包括民法的合同之债和侵权之债。
This tutorial, part 5 of a six-part series, develops the liability management side of the accounting tool, along with an executive analysis tool that generates reports on the billing side.
本教程是本系列的第5部分，文章介绍了如何开发会计工具的债务管理端，以及一个能在帐单端生成报表的可执行分析工具。
For example, in an accounting application, consistency would include the invariant that the sum of all asset accounts equal the sum of all liability accounts.
例如，在记账应用程序中，一致性可能包括所有资产账户的总和始终等于所有负债账户的总和这个不变式。
The accounting books of a company start with a chart of accounts. There are two kinds of accounts; income/expense accounts and asset/liability accounts.
一家公司的会计账从一份会计科目表开始，存在两类会计账户：损益类账户和资产负债类账户，会计科目表包括了以上两种。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.
在随后的会计期间，企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。
This article analyses the valuation criterion of liability and the difference between liability valuation appraise and accounting book value, puts forward the methods to appraise liability valuation.
本文从负债价值评估的标准、负债价值评估和会计计量的主要差异入手进行分析，提出负债价值评估应该采用的方法。
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.
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。
The tax law and new accounting system have quite large difference and deviation in the application of prudent principle, which are primarily embodied in asset, liability, income and expense.
税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。
The content of the bookkeeping system should include two segments: the liability accounting bookkeeping system and economic activity item accounting bookkeeping system.
管理会计基本核算系统的内容包括责任会计基本核算系统和经济活动项目会计基本核算系统两个部分。
There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
或有事项会计准则仍有一些不足之处，诸如与或有事项相关的资产的确认，或有负债的披露等等。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
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。
The accounting goal theory of our nation mainly have entrusting liability viewpoints and useful viewpoints of policy-making.
我国的会计目标理论主要有受托责任观和决策有用观。
These clauses or conditions are signed in order to remit agency problem of the liability and restrictions including accounting number.
这些条款或条件是为了缓解债务的代理问题，保护债权人利益或应债权人的要求而签订的。
The author in favor of the "dualism", and that the accounting firms and CPA's civil liability depends on the organized form of the accounting firms.
笔者赞成“二元论”，且认为会计师事务所及其注册会计师民事责任的承担方式取决于会计师事务所的组织形式。
Along with the implementation of the new accounting standards, the enterprises is requested to adopt the balance sheet liability method.
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。
For the limited liability accounting firms, relevant laws and regulations should be revised, in order to Hold the Professional liability of CPA directly.
对于有限责任会计师事务所，应修订相关法律规定，直溯注册会计师的执业责任。
If the balance sheet liability method is used in the accounting standard of inco...
我国制定所得税会计具体准则时，应使用资产负债表债务法。
Accounting legal liability mainly refers that compiles and provides false accounting information, or called the responsibility of accountant creating fake.
会计法律责任主要是指编造和提供虚假会计信息，或称会计造假的责任。
Responsibility accounting has a kin relationship with economic accounting system and economic liability system.
会计与经济核算制、经济责任制具有血缘关系。
Since the case of Sichuan DeYang accounting firm misrepresentation in 1996, the CPA's civil liability attracted more and more attention from accounting scholars and legal scholars.
自1996年四川德阳会计师事务所不实验资一案之后，这一问题越来越引起会计学界和法学界的广泛关注。
In practical accountancy, the contingent liability enterprises are listed only according to their types with little concern for their qualification, size or accounting reports.
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。
The new standards eliminated the payable tax method and tax-effect-accounting method (deferral method and income statement liability method), and required adopting balance sheet liability method.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
After the accounting standard proclaimed, the net assets per share increased a little, because the concept of the accounting standard varies from"revenue-expense view"to"asset-liability view".
新会计准则颁布后，每股净资产的价值相关性稍有提高，主要是由于新会计准则逐渐从“收入费用观”转向“资产负债观”。
After the accounting standard proclaimed, the net assets per share increased a little, because the concept of the accounting standard varies from"revenue-expense view"to"asset-liability view".
新会计准则颁布后，每股净资产的价值相关性稍有提高，主要是由于新会计准则逐渐从“收入费用观”转向“资产负债观”。
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