本文以腾讯为例，对网络企业的赢利模式和会计处理方式进行探讨。
In this paper, the profit mode and the accounting treatment of Tencent company will be discussed.
本文将对现行投资性房地产转换会计处理的合理性进行探讨，并提出新的会计处理方式。
This article discusses the appropriateness of the current accounting methods for Investment real estate transfer and puts forward new accounting methods.
这在一定程度上说明新会计准则对R&D支出会计处理方式由全部费用化改为有条件资本化方式的合理性。
The conclusion illustrated the alteration of accounting method of R&D expenditures from capitalization under certain conditions to all expensing was rational.
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