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。
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。
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。
This principle of consistency does not prevent progressive changes from taking place when they are needed, but any changes in accounting methods or procedures should be carefully evaluated.
一致性原则并不反对计帐时发生一些变化，而是认为计帐的方法或程序应该被认真评估。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。
But there are some problems in accounting audit, taxation treatment and the following of the prudent principle, etc. making the dead loan reserve fund system not play its role.
但在会计核算、税务处理及遵循谨慎性原则等方面还存在不协调之处，致使呆帐准备金制度尚未充分发挥其效用。
In China issued the "accounting System" and other specific accounting standards, the principle of prudence has been further reflected.
在我国颁布《企业会计制度》和其他具体会计准则中，谨慎性原则得到了进一步的体现。
In China issued the "accounting System" and other specific accounting standards, the principle of prudence has been further reflected.
在我国颁布《企业会计制度》和其他具体会计准则中，谨慎性原则得到了进一步的体现。
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