Chinese translation for "新实体法"
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- new entity method
Related Translations:
实体宪法: entity constitution 实体量器: material measurematerial processibility 专用实体: application-specific entity 联合实体: combined entityjoint entity
- Example Sentences:
| 1. | The methodology applicable in the making of the consolidated financial stat ement includes the purchase method , the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method 企业合并日合并会计报表的编制方法有购买法、权益集合法和新实体法;期末合并会计报表的方法有全部合并法、比例合并法。 | | 2. | But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts . firstly we discuss the foundational theory of the approach to the combination of financial statement , which consists of objective of the combined accounting statement , the amending of the traditional accounting hypotheses , quality of the accounting information and the bounds , premise , principle , procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method , pooling of interest , new entity method , parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure 从系统的角度,参照财务会计概念框架的这种逻辑路径,排列组合相关概念和范畴,则将合并报表会计方法的理论结构分为三个层级:其一是合并报表会计方法的基础理论,主要包括合并会计报表目标理论、对传统会计假设的拓展、合并报表信息质量特征以及合并报表的前提、范围、原则、程序等;其二是合并报表会计方法的应用理论,是人们对实务中具体的合并报表会计方法的系统化的归纳、总结,主要包括购买法、权益集合法、新实体法以及母公司法和实体法等;其三是合并报表会计方法的技术规范,主要是指由权威部门制定的,对所管范围内的合并报表等工作具有指导和约束作用,着重反映合并报表实务中带有规律性的程序和方法的业务性规范。 |
- Similar Words:
- "新时速蓝箭列车" Chinese translation, "新时讯通信有限公司" Chinese translation, "新食品工业" Chinese translation, "新食神" Chinese translation, "新实" Chinese translation, "新实在论" Chinese translation, "新实在论者" Chinese translation, "新实证主义" Chinese translation, "新实证主义者" Chinese translation, "新史学" Chinese translation
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