| 1. | Chapter 4 discusses audit issues in revenue recognition
第四章收入确认的审计问题。 |
| 2. | Furthermore , there is a specific chapter about the audit issues in revenue recognition in this dissertation
此外，本文还设专门一章探讨了与收入确认相关的审计问题。 |
| 3. | Intel : revenue recognition , p . 54 , and the line " deferred income on shipments to distributors " in the balance sheet
英特尔： 《收入认列》第54页，及资产负债表中的装运至分配之递延收入。 |
| 4. | Finally , the development of accounting standard on revenue recognition is discussed according to current international efforts
最后，结合目前国际上关于收入确认准则制定的现实状况，本文探讨了收入确认准则的制定问题。 |
| 5. | Under what circumstances would managers have the incentive to manipulate the timing of revenue recognition ? how would they do it ? what risks are involved
了解在何种情境下有动机去操纵收入认列时点?如何操纵?包括何项风险 |
| 6. | Pratt , chapter 6 , review chapter 3 , especially pp . 83 - 85 , " the principles of matching and revenue recognition " , chapter 4 , p . 126 " unearned ( deferred ) revenues .
英特尔： 《收入认列》第54页，及资产负债表中的装运至分配之递延收入。 |
| 7. | The dissertation consists of five chapters : chapter 1 puts forward the main issues of this dissertation and discusses the importance and complexity of revenue recognition
全文共分五章，各章具体内容安排如下：第一章问题的提出。阐述了收入确认的重要性及复杂性，介绍本文所要研究的问题。 |
| 8. | Then america ' s securities watchdog began investigating dell for accounting problems , probably relating to revenue recognition , and dell may yet have to restate profits for the past few years
随后，美国证券监察机构开始对戴尔与收入确认或有关联的财务问题展开调查，戴尔因此大概必须就过去数年的利润重编报表。 |
| 9. | Chapter 2 discusses several basic concepts involving revenue recognition , such as the meaning of recognition , the nature of revenue , the basis of revenue recognition and the basic criterions of revenue recognition
本章介绍了与收入确认相关的若干基本概念，包括确认的含义、收入的性质与定义、收入确认的基础? ?权责发生制以及收入确认的基本标准。收入确认的基本标准是本章研究的重点。 |
| 10. | In recent years , fasb , asb , and iasb undertake projects on revenue recognition , leading to a new comprehensive accounting standard on revenue recognition or amendment to the related guidances on revenue and liabilities in certain of the concepts statements or framework
近年来，包括美国、英国、国际会计准则委员会在内的国家和国际组织先后致力于制订新的收入确认准则或修订原有的准则，以更好地规范实务中的收入确认问题。 |
