评价道德规范在会计处理中的角色。
本文通过实例对二者的会计处理进行浅析。
This paper analyzes both the accounting treatment through examples.
广告费的会计处理方法。
她在企业并购项目中有丰富的会计处理经验。
She has a rich experience in Merger and Acquisition accounting.
股权激励；会计处理；股份支付；会计准则。
Equity Incentive; Accounting treatment; Share-based Payments; Accounting Standards.
同时提出了规范我国商誉会计处理的一些建议。
Some Suggestions to normalize the accounting process about goodwill in our country are presented.
本文着重阐明未担保余值变动时的会计处理方法。
This article focuses on accounting the change of the non-guarantee remaining sum.
那就是说，我们先从现金流的概念谈起，然后将讨论回会计处理上。
That said, let’s start with the concept of cash flow and we’ll come back to the accounting treatment.
传统的产品保修费用会计处理方法已不能适应这种情况。
The method of the traditional accounting to deal with the product warranty cost is out of date.
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.
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.
经营利润上升了120%(虽然这个数字仍然基于一些特别的会计处理)。
Operating profit climbed by 120% (although this number is still based on some special-pleading accounting).
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?
第二部分提出并比较了合并会计处理三种方法的理论假设和具体方法。
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method.
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 .
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.
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.
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.
新规则的支持者说紧盯市价的会计处理将迫使银行进入贱卖和承受更多损失的恶性循环之中。
Fans of the new rules argue that mark-to-market accounting forced Banks into a vicious spiral of forced sales and more losses.
随着会计调整产生税前会计利润差额，其相应的所得税影响及会计处理变得复杂。
Accounting adjustment causes pre-tax accounting benefit difference, which makes the corresponding income tax influence analysis and accounting handling complicated.
不同会计处理方法的选择对各期的成本费用都产生影响，进而影响应交所得税的数额。
Different approach leads to different cost, therefore it will influence the amount of income tax payable.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
软件升级费用是绝大多数软件在使用过程中不可避免的，但在会计处理上不能一概而论。
The software upgrading cost is unavoidable in the use of most of software, but it can't keep the same in accounting treatment.
从分析企业债务重组的方式入手，对企业债务重组会计处理原则及注意事项进行了论述。
Through the mode analysis of debt recombination of enterprise, discussion is made on the principles of accounting treatment and the precautions.
企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
如果你坚持相信对商誉的会计处理是衡量经济现实的最佳方式，我建议你思考最后一个例子。
If you cling to any belief that accounting treatment of Goodwill is the best measure of economic reality, I suggest one final item to ponder.
如果你坚持相信对商誉的会计处理是衡量经济现实的最佳方式，我建议你思考最后一个例子。
If you cling to any belief that accounting treatment of Goodwill is the best measure of economic reality, I suggest one final item to ponder.
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