Because of the particularity and complexity of insurance management , our country should establish the insurance accounting standards to be on speaking terms 由于保险行业经营的特殊性和复杂性,因此与保险相关的会计问题应当建立相应的会计准则与之相适应。
Beginning with the definition of the intangible assets , this thesis gives detail exposition of its identification , measurement , amortization , and value reduction 本文分别对无形资产的确认、计量、管理及知识经济时代下的无形资产会计问题等进行了详细的论述。
This text gives some shallow research on a series of problems that will be encountered with in the application of derivative financial instruments 本文以规范金融市场、推动金融机制改革、丰富和完善会计理论为目的,对衍生金融工具所引起的一系列会计问题进行了初步研究。
This thesis starts at analyzing the accounting problems in the asset reorganization , providing some suggested opinion to optimize the asset reorganization theory and practice of our country 本文拟从分析资产重组中的会计问题入手,为完善我国资产重组会计的理论与实践提一些粗浅的看法。
The aim of this thesis is to approach the accounting problems in asset reorganization based on the general discussion of conception , orientation and forms of asset reorganization 本文在对资产重组的涵义、定位、类型等问题进行一般性论述的基础上,主要对资产重组中的若干会计问题进行探讨。
In order to solve the accounting problems occurred in asset reorganization , efforts should be made to perfect its regulation establishment both in theory and in practice 为了解决资产重组中产生的会计问题,需要完善资产重组会计的规范建设,使资产重组会计从理论和实践上都得到不断的完善和发展。
In particular , the paper introduces difficulties involved in enterprise brand asset , r & d , and human resources , which are related to goodwill and goodwill accounting directly or indirectly 其中介绍了企业品牌资产问题、研究开发费问题以及人力资源问题,这些都直接或间接地关系到商誉及商誉会计问题。
This paper examines the necessity of introducing derived financial instruments into accounting , the impact it has on traditional accounting theoretical system , and some major problems with accounting 本文主要探讨在会计上确认衍生金融工具的必要性、它对传统会计理论体系产生的冲击及其目前存在的主要会计问题。
Business combinations have caused a series of problems to financial accounting , such as how to recognize the purchase cost , how to measure goodwill , and how to choose accounting methods and theories 企业合并带来了一系列的会计问题,如购买成本的确认、外购商誉的计量和摊销、合并的会计方法、合并的理念等。
In china , the accounting standards for the business combinations have n ' t been established . and there was no complete regulations or guidance to direct the practice 就我国的情况来看,目前尚未出台适合我国国情的企业合并的相关会计准则,也缺乏一套完整的指导企业合并业务所产生的具体会计问题的会计制度或规定。