The dissertation dealing with accounting of interest rate futures ( irfs ) is comprised of three sections 本文对于利率期货会计问题分三个部分进行了探讨。
Earnings management is not a simple accounting problem , but a social problem with complex backgrounds 它不是一个简单的会计问题,而是一个有着比较复杂背景的社会问题。
But there still evokes much controversy about the goodwill accounting throughout both theoretical circle and practical circle 然而商誉会计问题争论较多,至今仍是会计理论界与实务界的难题。
The essay includes seven parts and delves into derivative financial instrument and its accounting treatment from different angles 本文分为七个部分,从不同的角度对衍生金融工具及其会计问题进行了探讨。
This thesis , composed of five parts , mainly discusses the recognition , measurement and disclosure of compensatory stock options 本文将讨论报酬型股票期权的确认、计量和披露等会计问题。全文共分五个部分。
There for , the thesis is mainly on several principal accounting problems of security investment funds 因此,本文选取了证券投资基金的几个主要财务会计问题进行探讨,而并未对其相关财务问题面面俱到地予以论述。
Certainly , to chinese enterprises when entering into wto , it is active to study business management and management accounting 当然,对于加入wto以后的我国企业而言,研究企业管理、管理会计问题有着一定的现实意义。
The last is a series of accounting problems covering a wide variety of topics , including income taxes , cost accounting , and accounting for non - profit institutions 会计实务包括一系列会计问题,包括企业所得税,成本会计和非盈利组织会计。
On the basis of summarizing the content and the theoretical basis of stock options , the issues of accounting for stock options are generated 在简要介绍股票期权的内涵及其理论基础后,引出对股票期权会计问题的思考。第2章:股票期权的确认。
Then the article argues about the question of accounting for r & d from firm ' s independent activities of r & d and r & d arrangements . it is also the focus of this paper 然后,从自主研究与开发和合作研究与开发两方面来讨论r & d会计问题,这也是本文的重点。