| 1. | That leads to the complexity of accounting recognition , measurement and disclosure
正是这一特点导致了对农业活动会计确认、计量和披露的复杂性。 |
| 2. | The fourth chapter introduces the theory of accounting recognition , measurement and disclosure
第四章，介绍了资产证券化的会计确认、计量和披露的有关理论。 |
| 3. | Secondly , 1 put forward my personal opinion on the base of the comparison between derivative financial account ing and traditional accounting in accounting recognition and measurement
在此基础上，将衍生金融工具的会计确认与计量和传统会计进行比较，通过对现行的衍生工具确认与计量方法的分析，提出个人见解。 |
| 4. | Part 2 : the accounting issues of the eso this part includes chapter 2 , chapter 3 and chapter 4 . the author aims at the solution of the accounting problems . the accounting issues of eso refers to the accounting recognition , measurement and information disclosure of eso
第二部分包括第二章《经理人股票期权的会计确认》 、第三章《经理人股票期权的会计计量》和第四章《经理人股票期权的信息披露》 。 |
| 5. | Then according to the latest accounting standards , at the request of derivative financial instruments accounting treatment of them . discuss its accounting recognition and measurement issues , and with the traditional principles of the accounting treatment were compared
接着根据最新会计准则的要求，对衍生金融工具的会计处理进行了阐述，主要讨论了其会计确认与计量问题，并与传统的会计处理原则进行了比较。 |
| 6. | It is possible for the listed companies to make the false accounting information in the four stages such as business occurring . accounting recognition accounting measurement and accounting disclosure . chapter 5 talks about the author ' s opinion on how to recognize and refuse the false accounting information
本部分按照会计程序发生的先后分经济业务的发生、会计确认、会计计量、会计报告等四个阶段对上市公司常用的会计报表的作假手段进行了揭露。 |
| 7. | But , we have not recognize 、 measure and report this important resource , so we intensify the unreality of accounting report information . this article is a cross - study based on this phenomenon . from the theory 、 sifnificance of human resource accounting , i have studied the basis of human resource accounting , such as its target . connect with the theory of accounting recognition 、 measurement and report . i mainly analyze and recognize the modern of human resource accounting ' s recognition 、 measurement and report . by studying and analyzing the state of application in civil and internation , combin with the civil case , in order to apply human resource accounting in our country , offer a modern of human resource accounting ' s province 、 step and the accounting means
本文针对这一现象，从人力资源会计产生存在的理论基础、现实意义入手，研究了人力资源会计的目标、对象等基本原理，结合会计确认、计量、报告理论，着重分析并认定了人力资源会计确认、计量、报告模式，通过分析、研究国内外人力资源会计的实际应用状况，并结合我国的实际情况，为我国推行人力资源会计提出了实施范围、推广步骤及推行人力资源会计核算的具体模式。 |
| 8. | The first part summarizes basic problems of derivative financial instrument , pointing out its meanings , its category , its traits and its application in the economy . the second part studies on accounting management of derivative financial instrument to the breakthrough over modern accounting theory . the rest parts deal with accounting recognition , accounting measurement , accounting process and financial reports respectively in the derivative financial instrument
第一部分是衍生金融工具概述，介绍了衍生金融工具的含义、种类、特点及其在现实经济中的应用；第二部分探讨了衍生金融工具会计管理对现行会计理论的突破：第三、第四、第五、第六及第七部分别就衍生金融工具的会计确认、会计计量、会计核算及财务会计报告问题进行了理论研究和实践总结，这几乎涵盖了衍生金融工具会计体系的全部主要内容。 |
| 9. | ( 4 ) traditional financial disclosure can not present the risks of dfis in time and fully . the improvement ideas in the dissertation are based on three preconditions : for accounting recognition , dfis are brought into normal accounting process system ; for management notion , risk measurement and disclosure of dfis is emphasized specially ; for technology means , advanced information technology provides accounting technology platform
本文要指出的是，本文所提出的改进设想总体而言基于三大前提：在会计确认上，衍生金融工具纳入正常的会计处理系统是历史必然；在管理观念上，着重立足于衍生金融工具风险的衡量与披露；在技术手段上，有先进的信息技术作为会计处理的技术平台。 |
| 10. | This thesis mainly focuses on the accounting recognition , calculation and disclosure of eso . the thesis also introduced the concept of stock - based competency , stock - based incentive , the advantages of eso , its meanings and the accounting of derivative instruments . with the development of accounting system , recognition of many economic transactions such as the accounting of derivative instruments is accepted
本文主要探讨经理人股票期权的会计确认与计量和披露问题，同时还涉及对经理人股票期权相关概念的分析；经理人股票期权的优越性及其现实意义；经理人股票期权的理论依据；经理人股票期权的经济实质和其对衍生金融工具会计的借鉴等。 |
