收入确认决定了某段期间你可以在会计报表上填上多少收入。
Revenue recognition determines how much revenue you will put on your accounting statements in a specific time period.
付款给承包方需要已完成工作和已付款的确认证明,每个承包方都需要在会计账务中反映自己的交易。
Payments to the contractors, each of which probably requires its own transaction in the accounts, call for a certification of work completed and the payment made.
但贷款的损失会在会计上更慢地确认。
But losses on loans can be recognised in the accounts more slowly.
国内对资产估值和发起人会计确认问题的研究已有很多论著,成果较多。
There are a lot of works about the assets assessment and initiator accounting confirmation.
企业应当以权责发生制为基础进行会计确认、计量和报告。
Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
人力资源的确认和计量是人力资源会计中最需要解决的问题。
Recognition and measurement of human resources are most urgent problems in human resource accounting.
人力资源会计是确认和计量人力资源数据并将相关数据向相关方传达的过程。
Human resources Accounting (HRA) is the process of identifying and measuring data bout human resources and communicating this information to interested parties.
第三章是资产证券化的会计确认。
The third Chapter is accounting recognition of asset securitization.
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。
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.
配比性原则是控制费用确认时间的会计原则。
The accounting principle that governs the timing of expense recognition.
客观因素导致会计信息失真,这是由于社会环境变化的不确定性以及会计确认计量在一定范围内的模糊性而导致会计信息失真。
Macroscopic factor that is the result of uncertainty of the society environment change and illegibility of accountant acknowledgement measure will result in accountant information distortion.
人力资源会计运行,除了要有完善的人力资源会计的确认、计量、记录和报告等理论内核,还要有环境条件的支持。
It is needed to operate human resource accounting, not only theories on accounting recognizing, measuring, recording and reporting, but also the support of environment.
企业对于已经发生的交易或者事项,应当及时进行会计确认、计量和报告,不得提前或者延后。
An enterprise shall recognise, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.
企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred.
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎,不应高估资产或者收益、低估负债或者费用。
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
资产减值会计的确认与计量以资产能带来的未来经济利益为基础,是满足提高会计信息相关性质量要求的结果。
The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information.
现代会计理论和实务中,有关会计要素的定义和确认最为重要,其中又属资产的定义和确认为首屈一指。
In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.
阐述了实质重于形式的内涵,分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.
在西方,稳健性原则长期以来就是会计确认与计量的一个重要原则。
For a long time, the prudent principle is an important principle that accounting confirms and measures in the west.
本文就人力资源会计的确认、核算范围、计价方法等方面进行了说明。
This text appraising of affirming of human resources accounting, accounting limit and value method.
传统的会计确认和计量原则出现了多方面的不适应。
Traditional accounting confirmation and measurement do not fit the economy affairs in many-sides.
会计是确认,计量与传达经济信息,帮助信息使用者做出合理判断和决策的过程。
So accounting is related to all of the activities described above, and in all of them the emphasis is on using accounting information in the process of making decisions.
这一原则在我国会计实务中,在会计确认,会计计量、会计报告等方面都得到了充分运用。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
权责发生制和收付实现制是会计确认基础的两种基本方法。
Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.
正确确认、计量、记录和报告企业商誉,才能真实反映企业财务状况,满足会计信息使用者的需求。
We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users.
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.
企业应当按照交易或者事项的经济实质进行会计确认、计量和报告,不应仅以交易或者事项的法律形式为依据。
An enterprise shall recognise, measure and report transactions or events based on their substance, and not merely based on their legal form.
本文就商誉的性质、确认及其会计处置和摊销等问题停止讨论。
This article on the goodwill nature, the confirmation and accountant deals with and issues and so on amortization carries on the discussion.
该部分还研究了资产减值会计的确认、计量和披露,对披露中的不足提出了改进建议。
In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets.
之前的建议书20号要求这样的变更应该确认为会计原则变更。
Opinion20 previously required that such a change be reported as a change in accounting principle.
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