词语大全 accounts items中文翻譯

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Account title accounting item
會計科目新譯灣翻譯

Key profit and loss account items
主要損益賬項目

Capital account items
資本帳戶項目

Apppcation on standard cost calculation to account items cost of diagnosis and treatments
按標準成本核算方法對診療項目進行成本測算

A ledger account is simply a record of changes （ increase and decrease ） and balances in value of a ecific accounting item
分類帳戶不過是特定會計項目價值的變動（增加與減少）和結余的記錄。

A ledger account is simply a record of changes （ increase and decrease ） and balances in value of a specific accounting item
分類帳戶不過是特定會計項目價值的變動（增加與減少）和結余的記錄。

Article 12 . each unit shall set up its accounting items and account books in accordance with the provisions of the accounting system
第十二條各單位按照會計制度的規定設置會計科目和會計帳簿。

This essay is supposed to discuss how to prevent such behavior mainly through digging out the reasons for the making of fake accounting items
本文主要通過挖掘會計信息失真的原因，探討如何防范會計信息失真。

The occupant enterprise shall adjust its accounting items according to the affirmation document issued by ssaao , and attend to the property right registration of state - owned assets
（三）占用企業依據市國資辦的確認文件調整會計帳目，辦理國有資產產權登記手續。

The occupant enterprise shall adjust its accounting items according to the affirmation document issued by the state - owned assets administration department and attend to the property right registration of state - owned assets
（三）占用企業依據國有資產管理部門的確認文件調整會計帳目，辦理國有資產產權登記手續。

General chronological books : those recording all events on chronological basis or concurrently recording the footing of special chronological accounting items on chronological basis , such as day book or journal , etc
一普通序時帳簿：以對于一切事項為序時登記或并對于特種序時帳項之結數為序時登記而設者，如日記簿或分錄簿等屬之。

There is o things important on calculating eva . firstly it need to estimate the cost of the equity , then get the wacc ( weighted average cost of capital ) and the cost of the capital invested . secondly , some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated prehensively
計算eva ，需要估算權益的成本，并由此計算出加權平均資本成本，最終確定資本投入的成本，另外，現有的通用會計準則扭曲了大量的價值創造活動，因而在計算eva時，也需要根據企業實際，對經營結果有重要影響的會計科目進行調整，以確保最終的eva能夠全面反映企業的經營效果。

The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity , which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso , the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved . which financial accounting popcy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information . part 3 : the actuapty of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬于一種特殊的所有者權益科目? ? “經理人股票期權”科目，從而將原有的所有者權益重新細分類別并進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜采用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露采用何種會計政策對經理人股票期權進行確認和計量，并披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利于報表使用者獲得有效的決策信息。

It is discovered that the active accounting system will be pkely to distort the accounting data in the process of the eva calculation . in this case , the accounting items should be adjusted properly , aiming at the circumstances , such as the enterprises ’ property and scale . . . etc , to increase the accuracy of eva calculation
第二章是eva會計調整,在eva的計算過程中,發現現行的會計制度對會計資料有歪曲的地方,為了提高eva計算的準確性,針對企業自身性質、規模等情況,適當地調整會計項目。

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