The new accounting guidelines will help Spanish lenders smooth out the effects of the property bust over time.
新的会计标准将帮助西班牙放贷商平稳度过房贷泡沫的影响。
Accounting is, after all, false, and if there was another property there can be implemented.
会计毕竟是假的，如果有另一财产有可以执行的。
Duty issue resulted from consignor default and unclear property under modern contractual theory is an inner reason of accounting trust default.
现代契约理论下的委托人缺失及产权不明引发的责任问题是会计诚信缺失的内在机理。
In this part, the author suggests that change the owner of the accounting information property rights and the attribute of the accounting information property rights.
会计信息的产权重构方面，主要包括会计信息的产权主体重构和会计信息的产权属性重构。
The economical relationship and economical sy stem are dee ply influenced by contemporary property system and the modern construction enterprise system requires a new adaptive accounting system.
一个时代的产权制度深深地影响着同时代的经济关系和经济制度，建立现代建筑企业制度要求有一套新的会计体系与之相适应。
Since convertible bonds belong to one of the multi property financial instruments, there are so many opinions about its position in the field of accounting treatment.
可转换公司债券是一种具有多重属性的金融工具，因而关于可转换债券在会计处理上的定位也存在多样化看法。
Environment accounting mainly includes four essential factors: environment property, environment debt, environment expense and environment income.
环境会计主要包括环境资产、环境负债、环境费用和环境收益等四大要素。
The value of mining property becomes the important resource assets which influence accounting in the mining corporation.
矿业权价值成为矿山企业重要的资源资产，直接影响着企业的会计核算。
Among the combination of contracts, the authoritative capital subject determines the property rights of accounting information.
在整个契约组合中具有权威地位的资本主体决定着会计信息产权。
Fixed asset, also known as a non-current asset or as property, plant, and equipment, is a term used in accounting for assets and property which cannot easily be converted into cash.
固定资产，也称为非流动资产或为物业，厂房和设备，是在资产和财产不能轻易转换成现金的术语。
The course of enhancing accounting information quality is also a way of improving law system, property system, corporty system, corporation system and accounting standards.
完善制度规范是提高我国会计信息质量首先应考虑的问题。
The main contents of the paper include: establishment of WUA, management organization and operation of WUA, water price business accounting and determination of WUA, property and water right of WUA.
论文主要研究内容包括：用水者协会的组建、用水者协会的管理机构与运行、用水者协会的水价核算与确定、用水者协会的资产与水权。
Especially we should optimize the behavioral agent in the whole course, build the environment of property right that will optimize the realization of norm of conduct in financial accounting.
尤其要实现会计行为主体的全程优化，优化会计行为规范实现的产权环境，建立健全监督体。
Since accounting information is a "private product", the process of transmission of a business onto the external counterpart should be a process of transaction of property right.
会计信息是“私人产品”，企业会计信息向外界平等主体传递的过程是产权交易的过程。
Based on property rights of accounting information and accounting externalization, consideration will be given to both efficiency and justice of accounting information disclosure.
基于会计信息产权和会计外部化，会计信息披露可以实现效率与公平的兼顾。
Property right is the object of accounting, so the change of property right relation will affect the accounting system.
会计的核算对象是产权，产权关系的变迁必然影响会计制度建设。
When estimating real property, many valuators often confuse building depreciation in cost method with accounting.
在房地产估价实务中，估价人员时常将成本法中的建筑物折旧与会计折旧相混淆。
Compared with the cost of goods manufactured, talent cost accounting has the property of more objects, longer period, and many ways of fund returns.
“人才成本”与“产品成本”相比具有核算对象多、周期长、资金回收渠道多等特点。
It is the theory embodying such Chinese Characteristics as ownership forms, main body of property rights, consumers of accounting information and accounting supervision and reflecting accounting laws.
所有制形式、产权主体、会计信息用户、会计监督等，都是我国特色会计理论的重要体现。
Accounting System has the function of protecting property right interests.
会计制度具有保护产权主体的产权利益的功能。
Therefore, Changes must be made to the current arrangement of accounting system so as to provide an effective protection for property right of accounting information.
因此，必须改变现有的制度安排，实现对会计信息产权的有效保护。
The paper analyzes it from many aspects such as accounting rules and system, property system, corporation structure and so on to search for appropriate countermeasures.
文章从会计准则及制度、产权制度、公司治理结构制度等方面对会计信息失真的成因进行了分析，寻求治理会计信息失真的防治对策。
This article holds that the scope and amount of property rights with different accounting measurements is inconsistent.
本文认为，不同会计计量属性下产权的界定范围和数额是不一致的。
This paper mainly studies on the influence of accounting measurement attributes to the definition of property rights, expecting to provide a basis for selection of measurement attributes.
本文主要研究会计计量属性对产权界定的影响，期望为人们的计量属性选择提供依据。
February 2006 China promulgated the new accounting standards, that again fair value as the gauging property in accounting, the fair value of related issues once again become the focus of attention.
2006年2月我国在新颁布的会计准则中重新将公允价值列为会计计量属性之一，再一次将公允价值的相关问题放在了聚光灯下。
Owing to its conscious property, accounting bears the mono-function of reflection. Making use of the information it reflects, people manage finance.
因会计属于意识范畴，所以其只具有反映的单一职能，人们利用会计这一工具所反映的信息对客观存在的物质范畴的财务进行管理。
Firstly, analyze the status quo of property rights of China's accounting system and the existing problems on the basis by analyzing relevant theory.
首先，在相关理论分析的基础上，阐述了我国会计制度的产权现状及存在问题。
And repeatedly amended involved is the core content of the debt restructuring gains or losses, as well as accounting measures identified one of the fair value of the property or use.
而反复修订所涉及的核心内容就是债务重组损益的确认以及会计计量属性之一公允价值的使用与否。
And repeatedly amended involved is the core content of the debt restructuring gains or losses, as well as accounting measures identified one of the fair value of the property or use.
而反复修订所涉及的核心内容就是债务重组损益的确认以及会计计量属性之一公允价值的使用与否。
应用推荐