会计方法

• With the appearance of multiplication of business combination and its ways , the criterion of combination accounting method , especially accounting method of changing shares ’ consolidation , has become the public focus
  当前,对于企业合并会计方法的争论主要是围绕换股合并和权益结合法问题展开的。
• Generally the connotation of the approach to the combination of financial statement is rich ; the underlying reason of them is rational and systemic abstract of the approach
  总体说来，合并报表会计方法所包括的内容比较广泛，其理论依据就是人们对合并报表会计方法这一客观事物的理性化、系统化的认识。
• 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。
• As a result , a kind of structure of accounting theory is established , which is thought to be a direct guidance to criteria on the combination of the financial statement
  为了制订出科学的企业合并、合并会计报表等会计准则，有必要将合并报表会计方法的基础理论进一步引申，形成直接指导合并报表会计规范建立的结构理论。
• The main aim of the refinements was to correct significant distortions arising out of an accounting practice of including interest earned on discount paper mainly us treasury bills in revaluation gains or losses
  改进的主要目的是修正因会计方法而把贴现票据主要是美国国库券赚取的利息包括在重估收益或亏损内所引起的明显曲解情况。
• With regard to the determination of dumping and dumping margin in the investigation of international antidumping , much attention is paid to them , and some suggestions are put forward in the lawsuits by use of accounting methods
  针对国际反倾销调查中关于倾销认定和幅度的确认这2个重要环节进行研究，提出运用会计方法进行反倾销应诉维权的建议。
• ( 5 ) the quantity of alternative accounting methods should be reduced in order to promote the efficiency of capital market . ( 6 ) implementing consolidation statement standard will make enterprises reflect economic reality
  五、合并报表会计准则应当减少备选会计方法的种类，注重合并报表所产生会计信息的可比性，以利于资本市场对资源的有效配置。
• Given that figures for a particular period can only be available and accounted for after the expiry of that period , there will necessarily be discrepancies between figures prepared on the basis of accrual accounting and of cash flow accounting
  由于每个特定时期的帐项必须在期末过后才可计出及入帐，以应计制及现金流量制会计方法编制的数字一定会有出入。
• The pooling method may misguide the investors " decision and motivates the mangers to manage the earnings . based on the analysis of the case we suggest that the pooling method should be banned in china
  分析表明，权益集合法很可能会误导投资者的决策，并促使管理层为了自身利益采用这种会计方法进行利润操纵，损害投资者的利益，有必要限制这种方法的使用。