The accounting principle that governs the timing of expense recognition.
配比性原则是控制费用确认时间的会计原则。
This curriculum advance class is the equipment and the accounting principle.
该课程的先行课是设备与会计原理。
Stable accounting principle should be carried out to with stand the financial risks.
抵御银行业金融风险，应实行稳健性会计原则。
They can identify and clearly express the application accounting principle situation.
能辩识出可应用会计学原理的场合，并能清楚表达。
Increase in value. According to accounting principle, appreciation is an increase in value of.
价值的上升。会计学上，升值指某资产价值的上升。
Opinion20 previously required that such a change be reported as a change in accounting principle.
之前的建议书20号要求这样的变更应该确认为会计原则变更。
Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
会计政策是直接影响会计报表数字的会计原则、程序、方法等。
Have not divide the capital expenditure and revenue expenditure strictly according to traditional accounting principle.
没有按照传统会计的方法，严格划分资本性支出和收益性支出。
There will be couses of English with five levels , Computer Principle and Accounting Principle plus IELTS couses in our school.
届时将在原有的雅思培训班的基础上增加5个水平的英语培训班和计算机原理，会计原理的全英文授课班。
Information technology has posed challenge to the traditional accounting environment, accounting assumption and accounting principle.
信息技术对会计环境、会计假设、会计原则提出了全面的挑战。
This curriculum advance class is the international trade theory and the practice, the commerce and the accounting principle and so on.
该课程的先行课是国际贸易理论与实务、商务与会计原理等。
There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.
所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。
Charter: enterprise Accounting Principle "was issued on January, 18, 2001 and enforced in all Chinese enterprises from January, 1, 2001."
《企业会计准则——租赁》于2001年1月18日正式发布，并于2001年1月1日起在我国所有企业履行。
The present loan five level of taxonomic approaches are in utilize the accounting principle careful principle in the foundation to formulate.
现行的贷款五级分类方法是在运用会计原理审慎原则的基础上制定的。
This curriculum advance class is the international trade theory and the practice, the commerce and the accounting principle, the market marketing.
该课程的先行课是国际贸易理论与实务、商务与会计原理、市场营销。
The basic accounting principle has general directive significance in combination accounting, especially Relevance, Reliability, Materiality, and fully revealing.
基本会计原则中的相关性、可靠性、实质重于形式、充分披露等原则与合并会计关联密切。
Article 2 Banks shall reasonably estimate possible loan loss and timely set aside provisions for loan losses in accordance with the prudent accounting principle.
第二条银行应当按照谨慎会计原则，合理估计贷款可能发生的损失，及时计提贷款损失准备。
Therefore, the accounting principle "Contingency" has been issued, which can make the record and disclosure of the contingency standard and improve the usefulness for the investor.
为了进一步规范企业或有事项的会计核算及相关信息的披露 ，提高会计信息质量 ，财政部公布了《企业会计?。
Thirdly, it discusses the impact of asset restructuring to the traditional accounting basic theory, that is the effect on accounting principle and the impact on accounting hypothesis.
再次讨论了资产重组对传统会计基础理论的冲击，即资产重组对会计假设的冲击和资产重组对会计原则的影响。
But the principle defence of standard-setters is that enhancing financial stability is not the purpose of accounting.
只是标准制定者的原则性辩护在于，提高金融稳定并非会计的真正意图。
The article puts forward the reasons why we cannot adopt the principle orientation, and works out a set of specific methods to set up objective orientation for accounting norms in China.
提出我国不能采用原则导向而采用目标导向的原因，并设计了我国建设目标导向会计准则应采用的具体方法。
Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.
接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。
This article in analysis environment accounting in the rationale proposed constructs the environment accounting system principle.
文章在分析环境会计理论基础上提出构建环境会计制度原则。
Finally, while adopting and concurrently principle managed, put forward and manage the measure and scheme with distorted accounting information.
最后，采用内外兼治的原则，提出治理会计信息失真的措施与方案。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
这一原则在我国会计实务中，在会计确认，会计计量、会计报告等方面都得到了充分运用。
The foundations of traditional accounting system, such as the definition of accounting constituents, historic cost principle and realization principal etc, all face severe challenges from derivatives.
会计要素的定义，历史成本原则，实现原则等传统会体系的基石都受到了严峻的挑战。
States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.
阐述了实质重于形式的内涵，分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.
阐述了实质重于形式的内涵，分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
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