English translation for "项的分类"
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- item sorting
Related Translations:
项: Ⅰ名词1.(颈的后部) nape (of the neck) 短语和例子颈项 neck2.(款项) sum (of money) 短语和例子进项 income; 欠项 liabilities; 用项 items of expenditure; expenditures3.[数学] (不用加、减号连接的单式) term 短语和例子同类项 similar terms; 外项 e
- Example Sentences:
| 1. | Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history , the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies
对于规范我国企业或有事项的会计核算和相关信息的披露问题，提高会计信息披露质量，保护投资者利益，具有重要的现实意义。本文试就或有事项的确认、计量以及信息披露略谈一下自己的认识，对准则可能存在的不足之处提出意见和建议，并采用实证方法对上市公司或有事项的披露状况进行了分析。本文共分五章进行论述，第一章是对或有事项的概括性介绍，包括或有事项的涵义、特征、或有事项会计的产生、或有事项的分类以及或有事项会计的基本框架等，有助于读者了解本文的一些基本概念；第二部分介绍了或有事项的确认，介绍了或有事项的确认条件和几种具体或有事项的会计处理；第三部分介绍了或有事项的计量，包括或有事项的计量原则和计量属性的选择等问题；第四部分介绍了或有事项的披露，包括或有资产、或有负债、预计负债等的披露；第五部分选取了部分上市公司的年报进行实证分析，指出了我国上市公司在或有事项披露方面存在的问题，并提出了完善我国上市公司或有事项信息披露的建议。 |
- Similar Words：
- "项次号" English translation, "项大小" English translation, "项的" English translation, "项的大小" English translation, "项的度量值就会出现计数到无穷大" English translation, "项的符号" English translation, "项的规范集" English translation, "项迪纪念品" English translation, "项迪赛场" English translation, "项狄传" English translation
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