...且还指出就资产或负 债项目(要素)而言,作为一个过程的确认,除初始确认(initialrecognition)初始记录 (initial recording)外,可能还有后续确认(subsequent recognition,例如其价值的增 减变动)与终止确认(de recognition,例如一个企业已失去了对某...
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You will make a copy of the initial recording and use that as your new test.
您可以制作一个最初记录的复本,作为您的新测试。
The initial recording of the 50020 internal share premium account was the following.
50020(内部股票白金账户)的初始记录如下。
Since the new test was generated from the initial recording, it will not include the edits for substituting datapool values.
由于这个新测试是从最初的记录中产生的,它将不包含取代数据池数值的编辑。
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