会计问题

• Therefore , the research on group ' s income tax accounting significance for perfecting the accounting standard of income ta x and improving the quality of accounting information of enterprise group
  因此，对企业集团的所得税会计问题进行系统研究对于完善我国所得税会计规范，提高企业集团会计信息质量有着极其重要的现实意义。
• The field of business combinations contains many accounting problems , and this paper paid more attention on the " consolidated price margin " , which was thought as the core accounting problem of this field
  企业合并涉及的会计问题众多，本文认为其核心问题是“合并价差”的处理问题，这也是本文讨论的重点。全文共分5个部分。
• Regarding foreign currency option as the object of study , this dissertation deals with many accounting issues of foreign currency option , such as , recognition , measurement , and report
  本文以外汇期权为研究对象，系统地探讨了与外汇期权相关的确认、计量及报告等会计问题，为增强衍生金融工具会计的研究深度和广度作了有意义的尝试。
• Chapter3 practical analysis of asset reorganization accounting . analyzes comprehensively the accounting problems of extensive , contractive and compound reorganization . chapter4 regulation of establishment of business reorganization accounting
  第3章是资产重组会计的实践分析，对扩张型资产重组、收缩型资产重组、整合型资产重组的会计问题进行了综合分析。
• It discusses the accounting entity of the investment funds , accounting for the estimation of fund assets , accounting for the variation of net asset , accounting for the funds profit and allocating and the disclosure of funds information
  包括基金会计主体、基金资产估值、基金净资产及其变动的会计问题、基金收益及收益分配、基金信息披露。第三部分：基金评价。
• The dissertation deals with accounting for derivative financial instruments , main topics of which include the recognition , measurement , disclosure and so on , and puts forward some issues that we should pay attention to in our establishing such standards
  本文主要讨论的是衍生金融工具在确认、计量、报告等几个方面的会计问题，并提出在我国制订相关准则时应注意的问题。
• Business combination is one kind of complex and important transactions . the different accounting methods for business combinations will lead to dramatically different results in the measurement of assets , liabilities and equities
  企业合并是一种复杂而又十分重要的交易行为，有关合并会计问题的方法选择直接影响到参与合并各方的资产、负债及所有者权益的重新整合方式，影响到各方的经济利益。
• Businesses about funds are simple and business accounting is not complex . but because of the particular nature of security investment funds in business , many accounting problems of it are quite different from those of other trades , which deserve studying
  证券投资基金的业务比较单一，会计核算并不复杂，但由于其业务性质特殊，一些会计问题是有别于其他行业企业的特殊问题，很有研究探讨的价值。
• Asset reorganization remains immature in china , and there are many problems unsettled . the aim of this thesis is to approach the accounting problems in asset reorganization based on the general discussion of types and impetus of asset reorganization
  资产重组在我国尚属于新生事物，涉及很多问题，本文在对资产重组的类型、动因等问题进行一般性论述的基础上，对资产重组中的若干会计问题进行了分析。