The principle of consistency implies that a particular accounting method , once adopted , will not be changed from period to period 一致性原则的含义是，一旦采用某种会计方法，以后各期就不能改变。
For income tax purpose , the company uses accounting methods that recognize depreciation sooner than for financial reporting purposes 为了所得税的避税，公司的会计方法通常选用比财务报告上更快的折旧法。
Understand that the accounting method used for acquisitions depends on the extent to which the investor exerts influence over the investee 理解用于收(并)购的会计方法，以及它们根据收购方对被收购方的投资比重有所不同。
There are three kinds of accounting methods for business combinations , which are the purchase method , the pooling of interests method and the fresh - start method 合并的会计方法有购买法、权益集合法和重新开始法三种。
The third is how to design the structure . in chapter three the dissertation systematically summarizes advanced methods of strategic management accounting 战略管理会计方法有两个特点：以顾客和市场为导向；以发展的眼光处理问题。
Article 4 for a hedging which satisfies the conditions as prescribed in chapter iii of these standards , the enterprise may deal with it through the hedging accounting method 第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。
A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received 是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。
The " hedging accounting method " shall refer to a method to record the result of offsetting the hedging instrument and the changes of the fair value of the hedged item 套期会计方法，是指在相同会计期间将套期工具和被套期项目公允价值变动的抵销结果计入当期损益的方法。
And the reason is expressed by many concepts , which could be organized to form a kind of structure . the researcher s angle of view or logic circuit of thought decides the type of the structure 这一认识是借助相关概念和范畴来体现，这些概念和范畴的有机连结则成为合并报表会计方法的理论结构。
In the end of 2000 , the new released “ enterprise accounting criteria ” defined “ asset ” in a new scientific way and emphasized the execution of assets depreciation accounting policy to develop assets accounting gradually 第五部分在第四部分理论研究的基础上,对资产减值会计方法进行了深入的探讨。
