The third part of China's Enterprise Annuity accounting.
第三部分,我国企业年金会计的核算。
The forth part analysis of status quo of accounting information disclosure of enterprise annuity in China, analyses the problems and the causes existed in China now.
第四部分中国企业年金会计信息披露现状分析,分析中国目前存在的问题和原因。
Of the enterprise annuity insurance accounting involving moral statistical methods, allowing the use of cost allocation method and accrued Welfare Act.
对企业年金会计所涉及的保险统计策略,允许使用成本分配法和应计福利法。
The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience.
本文的核心部分是在企业年金会计理论的指导下,借鉴国外企业年金会计准则的研究成果,探讨设定提存制和设定受益制计划下的企业年金会计处理与报告;
The sixth part advances the Suggestions on the accounting information disclosure of enterprise annuity based on the forth and fifth part.
第六部分在第四、第五部分的基础上,提出了提高中国企业年金会计信息披露质量的对策。
The sixth part advances the Suggestions on the accounting information disclosure of enterprise annuity based on the forth and fifth part.
第六部分在第四、第五部分的基础上,提出了提高中国企业年金会计信息披露质量的对策。
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