In the second part , we compare the different between ifrs and our country s insurance accounting system , sanding out the necessary of convergence of ifrs and our country s insurance accounting system 本文共分为四个部分:第一部分是国际财务准则简介。在这一部分里,重点介绍国际财务报告准则关于保险合同会计实务的发展。
Because i am very desirous of receiving actual eperience in accounting during july and august , i am writing to inquire whether you will need the services of a young man with three years of educational training and some part - time eperience 因我渴望在七、八月间获得会计实务经验，特备函问询你处是否需雇用受过三年训练略有经验的年轻人？
This accounting method is greatly different from the convention in the world , and has brought many problems on the accounting practice , the knowledge system of accounting theory , and analysis of financial statements 这种做法与西方国家通行的核算方式存在很大差异，并给我国会计实务、会计学科体系和财务报表分析的理论与实务带来不少问题。
Because i am very desirous of receiving actual experience in accounting during july and august , i am writing to inquire whether you will need the services of a young man with three years of educational training and some part - time experience 因我渴望在七、八月间获得会计实务经验，特备函问询你处是否需雇用受过三年训练略有经验的年轻人？
In accountant solid wu , capital of the loan of financial capital and receivable money , finance reduces a cost these two are medium , when receiving loan interest income , accountant processing differs somewhat , it is respectively : 1 在会计实务中，金融资产的贷款和应收款项、金融资产减值这两节中，在收到贷款利息收入时，会计处理有所不同，分别是： 1 。
According to ssap1 statement 2 . 101 , " turnover " should consist of revenue arising from the principal activities of the enterprise and therefore should not usually include those items of revenue and gains that arise incidentally 根据会计实务准则第1号2 . 101号，营业额应包含从企业的主要业务所产生的收入，因此，偶然产生的收入和收益一般不应包括在内。
According to ssap1 ( statement 2 . 101 ) , " turnover " should consist of revenue arising from the principal activities of the enterprise and therefore should not usually include those items of revenue and gains that arise incidentally 根据会计实务准则第1号（ 2 . 101号） ，营业额应包含从企业的主要业务所产生的收入，因此，偶然产生的收入和收益一般不应包括在内。
According to statement of standard accounting practice 17 , only hk 0 . 9 billion , being the revaluation loss in 2003 , can be added back to the accumulated surplus . the balance hk 0 . 2 billion goes into a premises revaluation reserve account . compounded 根据会计实务准则第号，只可以将其中9亿港元即年的物业重估减值拨入累计盈馀，其馀亿港元须拨入物业重估储备。
Through two case study of applying " pooling of interest " in absorption combination , confirm it is an innovative method but somewhat lack of regulation . also point out the existing theory of consolidated statement . chapter 4 众所周知，会计理论是用来指导会计实务工作的，其重要性是毋须置疑的，那么在网络会计中是重新构建一套新的会计框架还是保持原有的理论框架
To standardize accounting practice and information disclosure regulation will contribute to provide true useful informations for needers , ensure the benefit of large investors and propel listed company ' s asset reorgnization to develop heathly 通过规范资产重组会计实务和信息披露，向信息需求者提供真实、决策有用的信息，保护广大证券投资者的利益，促进上市公司资产重组健康地发展。
