| 1. | Essence of enterprise value on the basis of accounting - report forms 从会计报表的角度看企业价值的本质 |
| 2. | The philosophical basis of accounting 会计哲学基础浅析 |
| 3. | Try to discuss connection with accrual basis and cash flow basis of accounting 试论现金流量会计与权责发生制会计的关系 |
| 4. | Article 16 the accrual basis of accounting shall be adopted in accounting records and financial reports 第十六条会计核算应当以权责发生制为基础。 |
| 5. | Recording documents : the documents which prove the responsibilities of the person handling accounting events and which serve as the basis of account keeping 二记帐凭证:证明处理会计事项人员之责任,而为记帐所根据之凭证。 |
| 6. | Traditional incentive pay schemes are primarily divided into two kinds : one is built on the basis of accounting model ; the other built on the basis of market model 传统的激励性报酬计划主要分为两种:一种是建立在会计模型基础上;另一种是建立在市场模型基础上。 |
| 7. | Under cash basis of accounting , which in accordance to rea ? lization principle , revenues are recorded in the period in which cash is received ; expenses are recorded in the period in which cash is paid 按照与收入实现原则一致的收付实现制,所有收入在实际收到现金时登记人账,所有费用在实际支付现金时登录入账。 |
| 8. | Information , especially accounting information is essential in the stock market . as a tie , it contacts the list - companies with the investors . the investors make decision on the basis of accounting information 在证券市场上,信息尤其是会计信息是必不可少的,它是联系上市公司和投资者之间的纽带,是投资者进行投资决策的依据。 |
| 9. | On the basis of accounting in institution , this article puts forward amendments for reference to three concrete accounting business such as irregular loss of existing goods , reception of invisible assets contribution and income tax 摘要文章从事业单位核算基础出发,对事业单位存货非正常损失、接收资产捐赠及所得税等3种具体会计业务的处理提出了修改意见。 |
| 10. | New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption , accounting goal and objective 新准则在内容上有六大创新:即会计目标融决策有用论与受托责任论为一体;权责发生制确定为财务会计的一项基本假定;单独系统地明示会计信息质量要求;利得、损失首次纳入财务报表要素;全面系统规定会计计量属性;以会计假设、目标和对象为起点构建在本准则。 |