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- cost basis of accounting 成本基础; 按成本进账制; 成本基础
- The second aspect of the measurement process is often referred to as matching cost and revenue and its fundamental to the accrual basis of accounting. 该计量过程的第二个方面也常称为成本与收入配比,而且它是权责发生制会计的基
- The accrual basis differs significantly from cash basis of accounting. 应计制会计与现金收付实现制会计有着巨大的差别。
- Cost calculation of biological assets and agricultural products is a very important part of accounting activity in agricultural corporation, and a basis of accounting recognition and measurement of biological assets in China. 生物资产和农产品成本核算问题是我国农业企业会计核算中至关重要的一个环节,是生物资产确认与计量的基础。
- Guided by the principle of compensation in a cost basis of need from the management level, business, market operation in a perfect VRS cost compensation mechanism. 在遵循一定成本补偿原则的基础上,需要从管理层面、商业经营、市场运行等方面建立完善的成本补偿机制。
- The adjusted cost base of a rental property would include any repairs or renovations that cannot be expensed for tax purposes. 无论如何,税务局还是看你在可预计将来的出租费用是超过你所有开支, 现在或未来有机会转亏为盈。
- Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses. 按现金收付制规定,企业收到的现金大都作为收入处理, 付出的现金大都作为费用处理。
- 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。
- On the basis of the phenomena of accounting information distortion, the causes are analyzed and the measures are put forward to eradicate accounting information distortion. 摘要从阐述会计信息失真的现象入手,深入剖析了会计信息失真的原因,并提出了根治会计信息失真的对策。
- Han Duan going out hope, and hope that the Los Angeles please come in, but this is based on the wishes of almost zero cost basis of the lease. 韩端希望走出去,而洛杉矶也希望请进来,但是这种意愿是建立在几乎是零的租借费基础上的。
- His research formed the basis of his new book. 他的研究成果是他这本新书的基础。
- Chapter 2 then made further study on the institutional implication of enforcement of accounting standards on the basis of institutional economics. 第5、6章则集中分析了会计标准实施体系中的两对关键范畴:激励与管制、法律与信誉,它们对立而统一,互补又替代。
- This research infers that employee bonuses granted on the basis of accounting surplus would enhance the self-interest motive of a corporate manager. 会计保守性是指当公司面对不确定的情况下,对于资产或利得避免高估,负债和损失则避免低估,以提高财务报表的可靠性。
- Accrual basis - A basis of accounting under which transactions and other events are recognized when they occur (and not when cash or its equivalent is received or paid). 权责发生制:在交易和其他事项发生时(而不仅仅是在收到或支付现金或其对等物时)对其予以确认的会计制度。
- 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。
- The sea washes the base of the cliffs. 海水拍打著悬崖的底部。
- The auditor began the examination of accounts. 稽核员开始审察帐务。
- Packing charges are for the buyer's account on cost basis. 包装费用按实际成本由买方负担。
- A case study of a university indicates that it is feasible to calculate the costs for the cultivation of college students on the basis of accounting ... 对一所大学的案例研究证明,利用现有会计资料计量学生培养成本是可行的,可以满足社会对学校成本信息的需要。
- This agenda will form the basis of our next meeting. 本议程将成为下次会议的中心议题。