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稳健性会计原则
相关语句
  stable accounting principle
     Probe into Carrying out the Stable Accounting Principle in Commercial Bank
     关于我国商业银行实行稳健性会计原则初探
短句来源
     Stable accounting principle should be carried out to with stand the financial risks.
     抵御银行业金融风险,应实行稳健性会计原则
短句来源
  solid accounting principles
     On the Solid Accounting Principles and Its Application in China
     论稳健性会计原则及其在我国的运用
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  “稳健性会计原则”译为未确定词的双语例句
     To Reduce Financial Risk in Ba king Institutions with the Principles of Sound Accounting
     充分利用稳健性会计原则 降低金融企业财务风险
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  相似匹配句对
     TALKING ABOUT THE PRINCIPLE OF THE ACCOUNTANTS PRUDENCE
     论会计稳健性原则
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     The Application Analysis of the Steady Principle of Accounting
     会计稳健性原则的应用分析
短句来源
     Application for Steady Principle in Accouting
     稳健性原则会计中运用的研究
短句来源
     On the Application of Steady Principle in Accounting
     稳健性原则会计中运用的研究
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     Application and Operation of Conservatism Principle in Modern Accounting
     现代会计稳健性原则的运用及操作
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Stable accounting principle should be carried out to with stand the financial risks. In the work of commercial bank accounting exists mock prosperity that is against the stable ac-countion principle. The sense of profits is getting blunted and preparation fund is insufficient for bad debts. Measures should be taken to compensate for the fund through soft channel, better the mechanism of compensating for risks and establish favorable financial environment to promote commercial banks' development.

抵御银行业金融风险,应实行稳健性会计原则。商业银行财会工作中存在有悖于稳健性会计原则的银行虚假繁荣、效益观念淡薄、呆坏账准备金不足等方面的问题;应采取钦渠道补充分资本、完善风险补偿机制、构筑良好的金融环境等措施,促进商业银行的健康发展。

With the development and perfection of market economy, it becomes increasingly important for commercial banks to reinforce its ability to avoid risks.The paper probes into the issue through accounting theories.According to the paper,first of all for banks to avoid risks is to set up scientific,comprehensive,and timely tracking down accounting information system,to provide timely,reliable accounting information,to reform the current accounting system,to fully represent steady account principles.

随着市场经济的不断发展和完善 ,提高商业银行防范风险的能力愈来愈显得重要。从会计角度来探讨 ,首先必须建立起科学全面、跟踪及时的会计信息系统 ,为防范银行风险提供及时、可靠、完整的会计信息 ,改革现行银行会计制度 ,使之充分体现稳健性会计原则 ,为银行稳健经营创造必要条件。同时还要加强对银行风险的会计监督 ,构建防范银行风险的监督保险系统 ,形成防范银行风险的有效屏障。

What is self-created goodwill,the paper introduces,that it is not purchased but develop voluntarily in the process of production and business of an enterprise.From the conventional viewpoint,self-created goodwill goes against reliability of accounting information and against moderate accounting principle.Nevertheless,the author considers that under the rapid and vigorous development of modern society and economy,traditional accounting theory has suffered challenge from both theory and practice.The paper looks...

What is self-created goodwill,the paper introduces,that it is not purchased but develop voluntarily in the process of production and business of an enterprise.From the conventional viewpoint,self-created goodwill goes against reliability of accounting information and against moderate accounting principle.Nevertheless,the author considers that under the rapid and vigorous development of modern society and economy,traditional accounting theory has suffered challenge from both theory and practice.The paper looks at some relevant issues involving in accounting: how to calculate the value of self-created goodwill,how to amortize and make self-created goodwill public,and relevant basic work concerning accounting development of self-created goodwill.

自创商誉是商誉的一个重要组成部分,是指非购买的,企业在生产经营过程中,自行发展起来的商誉。传统的观点认为,确认自创商誉有悖于会计信息可靠性的质量特征、有悖于稳健性的会计原则。但笔者认为,在现代社会经济迅猛发展的情况下,传统的会计核算理论已经开始受到来自理论和实务的挑战,文章在对自创商誉确认的合理性进行分析的基础上,阐述了自创商誉会计处理的有关问题,包括:自创商誉价值的计算,自创商誉的摊销、披露及自创商誉会计发展的相关基础工作。

 
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