English translation for "combined statements"
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- 合并报表, 联合报表
Related Translations:
- Example Sentences:
| 1. | How to : break and combine statements in code >如何:在代码中拆分和合并语句 | | 2. | Combined statement of income and retained earnings 损益及保留盈余合并表 | | 3. | Combined statement of income and earned surplus 损益与公积金合并计算书 | | 4. | Combined statement of cash receipts and disbursement 现金收支汇总表 | | 5. | The way to audit the combined statements in group company by sql server 一2000进行集团公司汇编报表审计的方法 | | 6. | The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets . as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill , while for goodwill - purchased , it may be reference only , we should adopted un - direct approach to recognize . the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method . , 2商誉的确认、再确认与计量: u )对我国而言,以控股合并方式下形成的外购商誉在合并报表中的处理应遵循国际惯例,取消合并价差项目; ( 2 )从资产的确认标准以及会计原则等多个角度来看,确认自创商誉非常必要; ( )商誉在初始确认后,应对购买商誉进行摊销的同时,并进行商誉的减损评价,使减损评价起到“修正”摊销的作用: ( 4 )直接计量法与间接计量法是计量商誉的两种方法,现阶段只能是计量的科学性让位于计量的难易程度,采用间接法计量商誉; ( 5 )随着近年来自创商誉入账的呼声日益高涨,若要将自创商誉入账,显然只能采用直接计量法计量其价值,而对外购商誉,可以先以直接计量法的计算结果作为重要参考,然后再用间接计量法计算的结果对商誉登记入账。 |
- Similar Words:
- "combined starter" English translation, "combined state estimation" English translation, "combined statement" English translation, "combined statement of income" English translation, "combined statement of income and surplus" English translation, "combined station" English translation, "combined station and tower (cst)" English translation, "combined status" English translation, "combined status of pledges unpaid" English translation, "combined steady and oscillatory shear" English translation
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