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- discovery value accounting [经] 发现价值会计
- So the research on account model of value accounting of manpower resource has the important significance. 所以本文对人力资源价值问题的计量、核算模式进行研究具有重要的现实意义。
- The transition to fair value accounting has created a plethora of mind-boggling issues for the auditing profession. 公允价值会计核算方法的改变给审计人员带来了难以理解的疑难课题。
- Sir Andrew tackled the controversy over fair value accounting, which attributes an up-to-date market value to assets and liabilities. 安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。
- The specificity of forest ecology value accounting decides that it should obey the social principle, the economic and ecological efficiency principle. 森林生态价值会计的特殊性决定了必须遵循社会性原则及兼顾经济效益和生态效益原则。
- The population account for 90.7%, GDP total value account for 93.2% , cultivated land account for 87.6% of the whole province in those area. 缺水区和严重缺水区的人口占全省90.;7%25;GDP总值占全省93
- discovery value for wasting assets [经] 递(减)耗资产的发现价值
- The externals and the nature of public goods of sport events directly affect the selection of the added value accounting measures in sport event statistics. 体育赛事本身所具有的外部性以及公共产品的性质,直接影响了体育赛事统计中增加值核算方法的选择。
- The fair value accounting model is the best to measure the derivative financial instrumrnts.Also the fair value accounting model needs to be improved for its unreliability. 公允价值是衍生金融工具唯一相关的计量属性,但是公允价值也存在其不可靠的方面,有待进一步完善。
- The conclusion of this paper could help to eliminate worries of enactor who implemented the accounting standard, and promote the more extensive use of fair value accounting. 研究结果能有效消除准则制定者的顾虑,推动公允价值更为广泛的运用。
- The proposals are a riposte to a transatlantic push to water down “fair value” accounting, valuing assets at market levels. 这些提议反击了美国试图弱化“公允价值”会计规则的努力,力求按现行市价对资产进行估值。
- Whilst Fair Value in financial reporting will also need to be considered by the G20, Aitken-Davies adds: “ACCA does not believe that Fair Value accounting is a cause of the banking crisis. 此外,G20峰会还应考虑财务报告中的公允价值问题,戴理德补充道:“ACCA认为,公允价值会计并不是导致银行业危机的原因之一。
- The IAASB said the International Standard on Auditing (ISA) 540 (Revised and Redrafted) adopts a risk-based approach to the audit of accounting estimates including fair value accounting estimates. IAASB指出审计(ISA)540(修正和重新起草)的国际准则承继了会计估算审计的基础风险方法,并包括公平价值会计估算。
- Few people realized the discovery was significant. 很少有人认识到这一发现的重要性。
- The new discovery caused a great sensation. 这项新发现很轰动。
- The thief went in constant fear of discovery. 那贼时刻都在担心被人发现。
- Then, makes some discussion of confirmation and quantifying of the human resources accounting, and also analyzes the human resources cost accounting and human resources value accounting. 然后对人力资源会计的确认与计量问题作了一些探讨,并对人力资源成本会计和人力资源价值会计进行了分析;
- It was reserved for him to make the admirable discovery. 那项令人赞赏的发现注定由他完成。
- In economic system, we need to put into place a sort of circuit-breaker mechanism to stem the pro-cyclicality caused by mark-to-market and fair value accounting in specific situations. 在经济系统中,我们需要建立这样一种断路器机制,抑制特殊情况下盯市原则和公允价值会计准则带来的顺周期性。
- We are on the scent of an important discovery. 我们掌握了一条可能导致重要发现的线索。